Research in this area focuses on analyzing measurements relevant to decision-making and internal corporate control, with particular attention to costs and performance. Another relevant research area involves accounting topics, dealing with the content and role of financial and non-financial information in financial statements and how this information is communicated externally. Below are the details of the topics.

Performance Measurement and Management

The design and implementation of performance measurement and management systems in both private and public companies represent a significant area of research. Another area of interest is the link between financial and non-financial information and the balance between financial and non-financial measurements. These topics become crucial for monitoring and controlling performance and for managing processes in modern competitive environments.

Cost Management

This sub-area is primarily focused on the design and development of cost management systems, particularly from a value chain perspective. The latest innovations in Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) are studied in both private and public companies.

Strategic Management Accounting (SMA)

The term "strategic" in Strategic Management Accounting (SMA) refers to the ability to provide information that supports strategic decision-making. In this sense, a wide range of management accounting techniques fall under the definition of SMA, and empirical research is needed to compare these techniques with more traditional management accounting methods.

Management Accounting and Service Science

The increasing importance of services in the global economy has stimulated research on services, mainly from an economic-financial and managerial perspective. In these fields, the emergence of Service Science and the rise of Service-Dominant Logic (SD-Logic) compared to the dominant goods/products logic have a strong impact on research. There is a clear knowledge gap in the management accounting literature in this area, and our research aims to provide innovative contributions, particularly in the context of servitization strategies.

Non-Financial Reporting and Business Reporting Innovation

In recent years, attention to environmental, social, and governance (ESG) factors has grown significantly, pushing organizations to consider the non-financial impacts of their activities. Our research delves into the role of ESG factors in reporting and managerial control, emphasizing the importance of integrating these factors into corporate decision-making processes. Topics related to integrating ESG factors into reporting are also addressed in light of recent European and international regulations and standards.