Antonella Cugini

Fellow
Knowledge groupAccounting
Research domainsManagement Control Systems
Teaching domainsPerformance Management, Cost Management, Strategic & Business Planning, Budgeting & Forecasting
Antonella Cugini

Biography

Antonella Cugini is a Fellow of Accounting and Control at SDA Bocconi School of Management. She is a Full Professor of Business Economics at the Università della Valle d'Aosta, Department of Economic Sciences. At SDA Bocconi, she is the coordinator of the program “Contabilità Analitica e Costing” (Analytical accounting and costing) and of the program "Sales Planning & Control". She was head of and professor of the following courses: the international course “Performance Improvement through Innovation and Strategy Management”, in partnership with Robert Kaplan (Harvard Business School); the international course “Service & Value: from Customer Satisfaction to Customer Value; from Customer Value to Profitability”; the Performance Management course in the Master EMBA. She has conducted numerous research, education and consulting projects for well-known industrial and service companies. Her research activities focus on eight main topics: cost management in service and business companies; performance evaluation in universities; marketing metrics (measurement and evaluation of commercial and marketing performance); customer profitability measurement and governance; multidimensional tools for measuring performance in industrial and service companies; balanced scorecard and strategy map; Asset-based cost-measurement systems (Activity-based Costing and Activity-based Management); cost controlling and value for customer. She is the author of numerous books and articles on her topics of interest. Her works have been published in the International Journal of Business Performance Management; the Journal of Modern Accounting and Auditing; the International Journal on Business Review and the Journal of Applied Accounting Research. She has written and published many national and international case studies. She has written and presented papers at 33 conventions, 28 of which were international. She won the “Premio alla Ricerca (Research award) – Anno 2000” for the book “Valore per il cliente e controllo dei costi: una sfida possibile. Approccio integrato per le imprese di servizi”. She is a member of many associations and a reviewer of many magazines and organizations: the Journal of Appied Accounting Research, the European Accounting Review, Finanza, Marketing e Produzione, Management delle Utilities, Economia & Management. She has held several national and international conferences on costing and performance measurement issues. She is a management consultant for designing cost measurement systems in industrial and service companies, management planning and control systems, reporting systems, and measurement and management of company performance. Antonella was born in Varese, on May 29th 1962 and she lives in Milan. She attended the International Teachers Programme in Aix-en-Provence (France) in 1991. She graduated from Università Bocconi Magna cum laude. She received her high-school diploma with honors.

Recent Publications

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  • 2025
    Strategy Map and Balanced Scorecard: Two Distinct Models for managing Strategic Complexity and Performance. A Reflection from the Italian Context
    CUGINI, A., "Strategy Map and Balanced Scorecard: Two Distinct Models for managing Strategic Complexity and Performance. A Reflection from the Italian Context", Economia Aziendale Online, 2025, vol. 16, no. 4, pp. 1277-1304
  • 2018
    Managing customer profitability to improve corporate performance in PSF
    CUGINI, A., S. PILONATO, "Managing customer profitability to improve corporate performance in PSF", Corporate Ownership and Control, 2018, vol. 15, pp. 316-324
  • 2016
    Peculiarità e potenzialità della misurazione dei costi nella diagnostica per immagini
    CUGINI, A., S. PILONATO, "Peculiarità e potenzialità della misurazione dei costi nella diagnostica per immagini", Mecosan, 2016, vol. 98, pp. 105-123
  • 2016
    Strategia, Azioni e Misure. Modelli di successo di performance management delle imprese italiane
    DOSSI, A., A. CUGINI, G. DERCHI, L. GHEZZI - "Strategia, Azioni e Misure. Modelli di successo di performance management delle imprese italiane" - 2016, Egea, Milano, Italy
  • 2014
    Costing and pricing in healthcare private firms
    CUGINI, A., S. PILONATO, "Costing and pricing in healthcare private firms", Journal of Modern Accounting and Auditing, 2014, vol. 7, pp. 764-776
  • 2014
    In search of academic excellence with the strategy map: analysis of an Italian case study
    CUGINI, A., G. MICHELON, S. PILONATO, "In search of academic excellence with the strategy map: analysis of an Italian case study", International Journal of Business Performance Management, 2014, vol. 15, no. 1, pp. 1-22