Sabrina
Gigli

Italy Associate Professor School of Management University of Bologna Core Faculty

Sabrina Gigli is Associate Professor at the School of Economics and Management in Bologna, where she teaches Corporate Financial Reporting (Bachelor’s degree), Financial Statement Analysis (Bachelor’s degree), Professional Techniques (Bachelor’s degree), Management Control and Performance Evaluation (Master’s degree). His research activity focuses on topics of change in accounting systems, value relevance and non-financial disclosure, corporate social responsibility His scientific contributions have appeared in journals such as: Corporate Social Responsibility and Environmental Management, Review Of Public Personnel Administration International Journal of Public Sector Management, Journal of Accounting and Organizational Change; The Journal Of Management and Governance. He is the coordinator of the Graduate Course in Management & Marketing and is a member of several AIDEA and SIDREA focus groups. He holds an honours degree in Economics and a doctorate in Business Economics from the University of Pisa.

COURSES

Fondamenti di Accounting

Il corso introduce i principi base della contabilità: informazioni economiche, come sono sviluppate, come sono utilizzate. Verrà introdotto il bilancio e i principali strumenti di controllo di gestione per migliorare la capacità di decisione e di problem solving in un contesto aziendale.

Cost Accounting and ESG Measures

The concept of cost. The principle of relativism and the main information needs about the cost calculations. The role of management accounting within the company’s accounting system. The classifications of costs. The reference objects. The stock records. The cost of labor. The cost of durable productive factors. The issue of the allocation of indirect costs. The allotment criteria. only Base, multiple basis and cost centers. The cost of product configurations. Full cost and Direct cost. The income statement “flag.” The costs to support business decisions. The break-even analisys. Defining COAN and articulation of its elaboration process. Method of keeping the COAN. The accounting for cost centers (recovery and investigation). The Activity Based Costing. Differences between the two methodologies. The target costing.

Finance, Control and Sustainability

Fundamentals of Accounting

The course introduces the basic principles of accounting: economic information, how it is developed, how it is used. The budget and the main management control tools will be introduced to improve decision-making and problem-solving skills in a business context.