Ariela Caglio
Associate Professor

Biography
Ariela Caglio is an Associate Professor of Management Accounting and Performance Measurement at the Accounting Department of Università Bocconi. She is also the Director of the Double Degree Bocconi-ESSEC (École supérieure des sciences économiques et commerciales) (Master of Science in Management).
She has been a Visiting Professor at prestigious international institutions, such as the London School of Economics and Political Science (LSE) and the University of Manchester and has gained over fifteen years' experience teaching in graduate programs, MBA and executive courses.
She has distinguished herself for numerous academic awards including the 'David Solomons Prize' (2013) and the 'Best Instructor Award for Innovation in Teaching' award from Università Bocconi (2016).
Her research and professional interests mainly focus on areas such as: performance measurement and management, sustainability and integrated reporting, business planning and budgeting, cost accounting. She is also particularly interested in investigating management accounting practices and control systems in supply chains in the fashion and football industries.
Ariela has published, both nationally and internationally, numerous volumes and articles in prestigious academic and professional journals such as: Accounting, Organizations and Society, Management Accounting Research, European Accounting Review and the Journal of Accounting and Public Policy.
She sits on the Management Committee of the European Accounting Association (EAA) and is advisor for UNCTAD (United Nations Conference on Trade and Development) on sustainability reporting.
Ariela Caglio graduated with honors in Business Administration and holds a PhD in Business Administration and Management from Università Bocconi.
Recent Publications
- 2025
Exploring innovation across organizations: the role of contracts and management controls
CAGLIO, A., M. DANIELE, A. DITILLO, "Exploring innovation across organizations: the role of contracts and management controls", Journal of Management and Governance, 2025, vol. 29, pp. 891–930 - 2025
The Field Research Method as Applied to Behavioural Accounting Research
CAGLIO, A., A. DITILLO, "The Field Research Method as Applied to Behavioural Accounting Research" in The Routledge Handbook of Behavioural Accounting Research., Theresa Libby, Linda Thorne (Eds.), Routledge, pp. 325-340, 2025 - 2025
Se l'Ue perde slancio sulla sostenibilità
CAGLIO, A., F. LOMBARDI, "Se l'Ue perde slancio sulla sostenibilità", Avvenire, 9 April 2025 - 2025
Anche per il calcio la sostenibilità è innovazione
CAGLIO, A., "Anche per il calcio la sostenibilità è innovazione", Il Sole 24 Ore, 23 April 2025 - 2025
ESG e sistemi di controllo aziendale. Un nuovo paradigma per misurare il valore
CAGLIO, A., "ESG e sistemi di controllo aziendale. Un nuovo paradigma per misurare il valore", Economia & Management, 2025, no. 2, pp. 11-15 - 2025
Mission impossible? Accounting for Invisible, Inaudible and Absent Stakeholders
ZICARI, A. P., A. CAGLIO, P. QUATTRONE, J. GEHMAN, "Mission impossible? Accounting for Invisible, Inaudible and Absent Stakeholders" in The 85th Annual Meeting of Academy of Management, July 25-29, 2025, Copenhagen, Denmark - 2025
La sostenibilità fa le imprese più redditizie
CAGLIO, A., "La sostenibilità fa le imprese più redditizie", La Repubblica - Affari&Finanza, 13 October 2025 - 2024
Più trasparenza per le catene del valore legate alla sostenibilità
CAGLIO, A., R. VINCENZI, "Più trasparenza per le catene del valore legate alla sostenibilità", Il Sole 24 Ore, 27 January 2024 - 2024
Diamo voce alla natura (nei bilanci delle società)
CAGLIO, A., "Diamo voce alla natura (nei bilanci delle società)", Economia de Il Corriere della Sera, 25 March 2024 - 2024
Difficili da calcolare gli impatti finanziari della sostenibilità
CAGLIO, A., A. PRENCIPE, "Difficili da calcolare gli impatti finanziari della sostenibilità", Il Sole 24 Ore, 20 December 2024
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Grants & Honors
Vincitrice del Best Instructor Award for Innovation in Teaching, Università Commerciale Luigi Bocconi, 2016
Vincitrice del David Solomons Prize, per il paper: “Opening the Black Box of Management Accounting Information Exchanges in Buyer–Supplier Relationships” pubblicato in Management Accounting Research (2012), Management Accounting Research, 2013
Vincitrice del ‘Research Profile’ Award, Università Commerciale Luigi Bocconi, 2010
Vincitrice del ‘Research Excellence Award’, Università Commerciale Luigi Bocconi, 2009
Vincitrice del ‘Best Master of Science Instructor Award’, Università Commerciale Luigi Bocconi, 2005
Vincitrice del ‘Best Case Study Prize’, SDA Bocconi School of Management, 2003

