TOrnado or SUnshine? Mixing Accounting Regulation and Corporate Accountability in the Era of Non-Financial Information, Intangibles and Digitalization
| Componente | Categoria |
|---|---|
| Daniela Coluccia | Componenti strutturati del gruppo di ricerca / Structured participants in the research project |
| Paola Paoloni | Componenti strutturati del gruppo di ricerca / Structured participants in the research project |
| Antonietta Cosentino | Componenti strutturati del gruppo di ricerca / Structured participants in the research project |
| Michele Galeotti | Componenti strutturati del gruppo di ricerca / Structured participants in the research project |
| Alessandro Sura | Componenti strutturati del gruppo di ricerca / Structured participants in the research project |
| Componente | Qualifica | Struttura | Categoria |
|---|---|---|---|
| Svetlana Sabelfeld | Associate Senior Lecturer | School of Business Economics and Law,University of Gothenburg, Sweden | Altro personale aggregato Sapienza o esterni, titolari di borse di studio di ricerca / Other aggregate personnel Sapienza or other institution, holders of research scholarships |
| Marita Blomkvist | Assistant Professor of | School of Business Economics and Law,University of Gothenburg, Sweden | Altro personale aggregato Sapienza o esterni, titolari di borse di studio di ricerca / Other aggregate personnel Sapienza or other institution, holders of research scholarships |
| Johannes Cornelius Dumay | Associate Professor | Department of Accounting & Corporate Governance , Macquarie University, Australia | Altro personale aggregato Sapienza o esterni, titolari di borse di studio di ricerca / Other aggregate personnel Sapienza or other institution, holders of research scholarships |
| Charl De Villiers | Full Professor of Accounting | Graduate School of Management, The University of Auckland, New Zealand | Altro personale aggregato Sapienza o esterni, titolari di borse di studio di ricerca / Other aggregate personnel Sapienza or other institution, holders of research scholarships |
| Madjid Tavana | Professor and Distinguished Chair of Business Analytics | Business Systems & Analytics Department La Salle University, Philadelphia, USA | Altro personale aggregato Sapienza o esterni, titolari di borse di studio di ricerca / Other aggregate personnel Sapienza or other institution, holders of research scholarships |
| Matteo La Torre | Research Fellow of Accounting | University of Chieti-Pescara, Italy | Altro personale aggregato Sapienza o esterni, titolari di borse di studio di ricerca / Other aggregate personnel Sapienza or other institution, holders of research scholarships |
| Manuel Pedro Rodríguez Bolívar | Full Professor of Accounting | Department of Accounting and Finance, Faculty of Business Studies, University of Granada, Spain | Altro personale aggregato Sapienza o esterni, titolari di borse di studio di ricerca / Other aggregate personnel Sapienza or other institution, holders of research scholarships |
| James Guthrie | Distinguished Professor of Accounting | Department of Accounting & Corporate Governance Faculty of Business and Economics , Macquarie University, Sydney, Australia | Altro personale aggregato Sapienza o esterni, titolari di borse di studio di ricerca / Other aggregate personnel Sapienza or other institution, holders of research scholarships |
| Maurizio Massaro | Associate Professor of Accounting | University of Venice Ca Foscari, Italy | Altro personale aggregato Sapienza o esterni, titolari di borse di studio di ricerca / Other aggregate personnel Sapienza or other institution, holders of research scholarships |
The purpose of this project is to investigate the renewed accounting regulation through the European Union Directive 95/2014 on non-financial and diversity information (EU Directive) defining its features, impacts and implications in the European scenario also in the light of the strategic role of intangibles and digitalization processes. The EU Directive is drawing several changes especially for practices, investors and companies and in terms of corporate accountability. In this perspective, we intend to discover strong and weak points of accounting regulation on non-financial information identifying its impact in a revolutionary way: is it a "TOrnado" or "SUnshine" accountability model?. Investigating how sustainable information provided by public (and private) companies to stakeholders changes after the adoption of the EU Directive and which are emerging insights supporting the relationships with stakeholders, this project aims to propose a pro-active and integrated model of corporate accountability as well as several improvements pillars of the accounting regulation of non-financial information aiming at harmonization. The project development is based on qualitative and quantitative methods adopting several research approaches. A key point is a comparison among European countries and European-USA countries even if the first analysis is developed around the EU Directive and its impact in the Italian scenario through the adoption of the Legislative Decree 254/2016. This project is novel because it provides how the EU Directive on non-financial and diversity information is adopted by large public companies (and also private companies) assessing the impact on the corporate accountability and transparency in several countries starting from the Italian scenario. Our evidence contributes to several theoretical (academic) and practical (practitioners and policymakers) issues showing how external pressures originated by the EU Directive's adoption affected companies.