Ariela Caglio

Associate Professor
Knowledge groupAccounting
Research domainsManagement Control Systems
Teaching domainsPerformance Management, Strategic & Business Planning, Cost Management, Budgeting & Forecasting, Sustainable Accounting & Finance
Ariela Caglio

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

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  • 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
    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
  • 2023
    Elevata incontrollabilità: quali obiettivi prestazioni e incentivi
    CAGLIO, A., A. DITILLO, "Elevata incontrollabilità: quali obiettivi prestazioni e incentivi", Economia & Management, 2023, no. 1, pp. 92-95
  • 2023
    Has financial fair play changed European football?
    CAGLIO, A., S. LAFFITTE, D. MASCIANDARO, G. OTTAVIANO, "Has financial fair play changed European football?", Sports Economics Review, 2023, vol. 3, pp. 100018
  • 2021
    Reviewing Interorganizational Management Accounting and Control Literature: A New Look
    CAGLIO, A., A. DITILLO, "Reviewing Interorganizational Management Accounting and Control Literature: A New Look", Journal of Management Accounting Research, 2021, vol. 33, no. 1, pp. 149-169

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