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Latest Publication(s)

Natural Disasters as a Source of Entrepreneurial Opportunity: Family Business Resilience After an Earthquake

in Strategic Entrepreneurship Journal

Research Summary: What type of firms are more likely to survive or even thrive in disaster events such as earthquakes, wildfires, and the COVID-19 pandemic? We investigate whether family ownership and industry positioning affect firms’ ability to capture opportunities for business recovery after a natural disaster. We analyze the performance of Italian family and nonfamily firms around a disastrous earthquake in 2009. Following the earthquake, family firms performed better than nonfamily firms, especially when multiple family members were involved as owners. Moreover, family ownership is beneficial in industries highly dependent on the public sector. Our findings provide evidence on the superior resilience of family firms by illustrating the characteristics that allow firms hit by disaster events to seize posttraumatic entrepreneurial opportunities for recovery and growth.

Disaster Governance and Hybrid Organizations: Accounting, Performance Challenges and Evacuee-Housing

in Accounting, Auditing & Accountability Journal

Purpose: This paper investigates how public/private hybrid and ambiguous organizations played pivotal roles in a governmental programme of housing reconstruction following a major earthquake Foucauldian approach, the longitudinal analysis seeks to illuminate accounting and performance challenges and provide insights to the calculative techniques associated with evacuee housing.

Accounting, performance management systems and accountability changes in knowledge-intensive public organizations

in Accounting, Auditing & Accountability Journal

The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and other papers included in this special issue of Accounting, Auditing and Accountability Journal.

A public management perspective on smart cities: ‘Urban auditing’ for management, governance and accountability

in Public Management Review

Our exploration of three bodies of literature – public management, accounting and urban governance – shows that three views on these new technological practices of ‘urban auditing’ are present in the literature: a technocratic, a critical and an emergent view. We use these three views to introduce the six papers in this special issue. We conclude with the observation that the public management perspective is important for understanding smart city dynamics: we should not present our insights only in our own community, but should also connect to the interdisciplinary debate on smart cities.

Monopolistic professional closure, family credentials and examination procedures in the Venetian College of Accountants (16th-17th century)

in Accounting, Auditing & Accountability Journal

The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century.

Editorial Boards (of international Journals)


Honourable Mention for the Article published on Accounting History Review in 2018

Honourable Mention for the Article published on Accounting History Review in 2018: "Accounting, the “Art of Interessment” and the “Good…

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