Nato a Firenze, il 25 ottobre 1956.

Residente a Firenze. Recapiti mail: francesco.giunta@unifi.it

Maturità classica. Laurea in Economia e Commercio cum laude. Vincitore del Premio Villa Favard per la tesi più originale.

Dal Novembre 1990, professore ordinario di Economia Aziendale (SECSP07). Attualmente professore ordinario di Economia Aziendale nel Dipartimento di Scienze per l’Economia e l’Impresa dell’Universita degli Studi di Firenze.

1. Posizione accademica

Dal Novembre 1990, professore ordinario di Economia Aziendale (SECS-P07).

Attualmente professore ordinario di Economia Aziendale nel Dipartimento di Scienze per l’Economia e l’Impresa dell’Università degli Studi di Firenze.

Cariche accademiche

Dal novembre 2004 all’ottobre 2009, Direttore del Dipartimento di Scienze Aziendali dell’Università degli Studi di Firenze.

Dal novembre 2009 al febbraio 2013, Preside della Facoltà di Economia dell’Università degli Studi di Firenze.

Dal novembre 2013 al novembre 2016, membro del Senato Accademico dell’Università degli Studi di Firenze.

Dal marzo 2017 al febbraio 2021, membro e successivamente Presidente del Comitato Tecnico-Amministrativo dell’Università degli Studi di Firenze.

Dal novembre 2020, Presidente della Commissione di Indirizzo e Autovalutazione del Dipartimento di Scienze per l’Economia e l’Impresa dell’Università degli Studi di Firenze.

Dal marzo 2021 Presidente del Nucleo di Valutazione dell’Università degli Studi di Firenze.

2. Affiliazioni

Già membro del Direttivo della Società Italiana Docenti di Ragioneria ed Economia Aziendale (SIDREA).

Già membro del Direttivo dell’Accademia Italiana di Economia Aziendale (AIDEA).

Membro dell’European Accounting Association (EAA).

Dal 2013 al 2014, membro dell’Executive Committee dell’International Association for Accounting Education (IAEER) e Vice President for the World Congress.

Membro del collegio dei Docenti del Dottorato in Economia Aziendale e Management dell’Università degli Studi di Pisa.

3. Responsabilità scientifiche

Attività di direzione

Dal 2019 al dicembre 2022, Editor in chief della rivista Financial Reporting (Franco Angeli).

Direttore della collana di monografie Accounting&Business Studies (Franco Angeli).

Altre responsabilità scientifiche

Dal 2020, responsabile scientifico dell’indagine Top 500 Firenze, condotta insieme a PWC.

Responsabile Scientifico dei Corsi SAF su “Controllo di Gestione” e “Finanza e Operazioni Straordinarie”.

Già responsabile scientifico dei seguenti Osservatori sull’economia toscana: Osservatorio sui bilanci delle società di capitali della Toscana (con Unioncamere Toscana); Osservatorio sui bilanci delle società di capitali affidate da Fidi Toscana (con Fidi Toscana S.p.A.); Osservatorio sui bilanci delle società di capitali della provincia di Pistoia (con Camera di Commercio di Pistoia); Osservatorio sui bilanci delle società di capitali del sistema industriale pratese (con Camera di Commercio di Prato e Unione Industriale Pratese).

Comitati scientifici

Membro del Comitato Scientifico delle riviste: Pecunia (Università di Leon – Spagna); Controllo di Gestione (IPSOA); Management control (Franco Angeli).

Membro del Comitato Scientifico della Scuola di Alta Formazione (SAF) Tosco-Ligure dell’Ordine Nazionale dei Dottori Commercialisti e degli Esperti Contabili.

Dal 2002 al 2008, membro del Comitato Scientifico di ASEL, Agenzia di Servizi per le Economie Locali, di Prato.

4. Attività di docenza

Docente di Financial Statement Analysis (Corso di Laurea Magistrale in Finance and Risk Management) nella Scuola di Economia e Management dell’Università degli Studi di Firenze.

Docente di International Accounting (Corso di Laurea Magistrale in Accounting, Audit e Controllo) nella Scuola di Economia e Management dell’Università degli Studi di Firenze.

Docente presso il master universitario per le professioni economico-contabili (Roma Tor Vergata).

Dal 1996 al 2005, titolare del corso di “Metodologie e determinazioni quantitative d’azienda (corso progredito)” presso la Facoltà di Economia della LUISS di Roma.

Visiting Professor nelle Università di: Roma Tor Vergata, Higher School of Economics (Nizhny Novgorod, Russia), Napoli Parthenope, Napoli Federico II, Università degli Studi della Campania Luigi Vanvitelli, Pisa, Viterbo, L’Aquila, Arcavacata (Cosenza), Bologna, Bolzano.

5. Attività di ricerca

Partecipazione a convegni (più recenti)

Paper presentati a convegni scientifici con referaggio (ulltimi 5 anni)

• What drives Non-GAAP disclosure? The role of Country-Level Determinants,(withNesi E., Bini L., Simoni L.) Aidea Conference 2023.
• Corporate governance and consistency in reporting of non-financial indicators, (with Simoni L., Bini L.), SIDREA Congress (virtual meeting, November 20 and 27, 2020).
• Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries, with Simoni L., Bellucci M., 42° Annual Congress of the European Accounting Association, Paphos, Cyprus (29-31 May 2019) and Financial Reporting Workshop, Torino (June 2019).
• Assessing non-financial performance indicators through business model: Evidence from the pharmaceutical industry in the UK, with Simoni L., Bini L., Dainelli F., presented at: European Accounting Association (Milano, June 2018) and at IX Financial Reporting Workshop (Bologna, June 2018).
  

Pubblicazioni (più recenti)

Articoli e contributi in volume

• 2024, (with Crovini C., Simoni L., Nilesen C.), Market Valuation of Risk Reporting: The Role of Business Model Disclosure, in ABACUS, DOI: 10.1111/abac.12342 (forthcoming).
• 2023, (with Pisani M.), Italy, in: “The European Harmonization of National Accounting Rules”, edited by Incollingo A., Lionzo A., Springer, 2023. 
• 2023, (with:Bini L., Nielsen C., Schaper S., Simoni L.) Mandatory non-financial disclosure: Is everybody on the same page about business model reporting?, Accounting Forum.
• 2022, (with: Crovini C., Nielsen C., Simoni L.), Intangibles: Do companies disclose relevant information?,Research Report financed and published by ICAS, The Institute of Chartered Accountants of Scotland.
• 2021, (with: Bini L., Simoni L., Miccini R.) Corporate governancequality and non-financial KPI disclosure comparability: UK evidence, in:Journal of Management and Governance, November.
• 2021, (with:Bini L., Nielsen C., Schaper S., Simoni L.), Business Model reporting: why the perception of preparers and users matters, in: Journal of Business Models, Vol. 9, n.1.
• 2021, (with: Bini L.), Investigating intellectual capital disclosure through content analysis: reflections and suggestions for future research, in: “Research Handbook on Intellectual Capital and Business”, edited by Dumay J., Nielsen C., Lund M. and Massaro M. (Eds.), Edward Elgar Publishing.
• 2021, (with: Simoni L.), Assessing the value relevance of Intellectual Capital disclosure. Are price-level models effective?, in: “Research Handbook on Intellectual Capital and Business”, edited by Dumay J., Nielsen C., Lund M. and Massaro M. (Eds.), Edward Elgar Publishing.
• 2020, (with: Bini L., Miccini R.), The reliability of non-GAAP disclosure in Europe: an examination of presentational aspects, in: "Non-GAAP financial measures and disclosure: a theoretical and empirical analysis in the European institutional setting", edited by Moscariello N., Pizzo M., Cambridge Scholars Publishing.
• 2019, (with: Simoni L., Bini L.), The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies, in: Financial Reporting, Vol. 1.
• 2019, (with: Bini L., Bellucci M.), Implementing environmental sustainability engagement into business: sustainability management, innovation, and sustainable business models, in: Innovation Strategies in Environmental Science, Edited by Charis Galanakis, Elsevier.
• 2019, (with: Bini L., Dainelli F., Simoni L.), Are non-financial KPIs in annual reports really “key”? An investigation of company disclosure and analyst reports in the UK, Research Report financed and published by ICAS, The Institute of Chartered Accountants of Scotland.
• 2018, (with: Bini L., Dainelli F., Simoni L.), Business Model and Non-Financial Key Performance Indicator Disclosure, in: Journal of Business Models, Vol. 6 No. 2, pp. 5-9.
• 2018, (with: Bini L., Bellucci M.), Integrating sustainability in business model disclosure: evidence from the UK mining industry, in: Journal of Cleaner Production, Volume 171, January 10, pp.1161-1170.

Monografie e Manuali

• Il bilancio, con Pisani M., Rimini, Maggioli Editore, 2022 (quinta edizione).
• La contabilità generale, con Pisani M., Rimini, Maggioli Editore, 2018.
• Economia aziendale, Padova, Cedam, 2022 (quarta edizione).
• L’analisi del bilancio, con Pisani M., Rimini, Maggioli Editore, 2016.

Altri scritti recenti

• 2024, (con Verrucchi F.), Valutare la sostenibilità finanziaria dei piani economico-finanziari: problemi di calcolo del DSCR, in Scritti in Onore di Umberto Bertini, Torino, Giappichelli.
• 2021, Assurance dell’informazione non finanziaria: il ruolo del modello di business, in: Scritti in Onore di Luciano Marchi, Torino, Giappichelli, volume IV a cura di Katia Corsi, Alberto Quagli, Sara Trucco.
• 2020, Comunicare gli indicatori di prestazione: ma quali?, in: Liber Amicorum per Antonio Matacena, a cura di Maria-Gabriella Baldarelli e Marco Maria Mattei, Milano, Franco Angeli.

Francesco Giunta is a full professor of Financial Accounting at the University of Florence, School of Economics and Management, Department of Economics and Business Administration, where he teaches two classes in Financial Statement Analysis and International Accounting. He was a board member of the Italian Academy of Business Administration and Management (AIDEA).

Francesco is also affiliated with the Italian Society of Business Administration Educators (SIDREA) and European Accounting Association (EAA). From 2013 to 2014, he served as a Vice President for the World Conference in the Executive Committee of the International Association for Accounting Education and Research (IAEER).

Francesco has had significant academic responsibilities. In fact, he served as the Head of the Management and Accounting Department at the University of Florence (2004-2009) and as the Dean of the School of Economics and Management (2009-2013) at the same University. He was a member of the Academic Senate of the University of Florence until 2015 and the head of the Administrative Advisory Committee of Florence University. At present he is the Head of the Internal Audit Committee of Florence University.

Francesco is a member of the Board of the PhD Program in Management and Business Administration, which is jointly organized by the University of Florence, Pisa and Siena. Francesco has taught in several Italian Universities and has been a visiting scholar at Higher School of Economics (Nizhny Novgorod-Russia) and Facultad de Ciencias Económicas y Empresariales at the University of Leon (Spain).

Francesco’s research interests are in the areas of international accounting and financial statement analysis. He has published books, handbooks that are studied in several Italian universities, and many articles on these topics published in Italian and international journals.

Thanks to his research interests, Francesco has developed a robust network of academic relationship with colleagues of several Universities, among which: Costanza University (Germany), Aalborg University (Denmark), Grenoble University Pag. 02 Francesco Giunta CV marzo 2021 (France), Leon University (Spain), Higher School of Economics (Russia), Durham University (GB), New York University (USA), Columbia University (USA), Bristol University (GB), Lancaster University (GB).

Francesco takes part in international conferences and workshops on a regular basis. He also directed a few national research projects in Italy. At present, Francesco is editor-in chief of Accounting & Business Studies (a series of research monographs published by Franco Angeli), and of Financial Reporting Journal. He is a member of the scientific committee of other Italian and foreign journals. Alongside the academic activities, Francesco has worked as a consultant for a few Italian listed companies, banks, and public institutions, where he gained a lot of experience dealing with financial statement issues. 

1. Contact

Florence University

Department of Economics and Management

Via delle Pandette 9, building D6, 50127 Florence (Italy)

http://www.fargroup.eu

2. Employment

Full professor, University of Florence (1996 – current)

Full professor, University L’Aquila (1992 – 1996)

Full professor, University of Calabria (November 1990-1992)

Assistant professor, University of Florence (1983- October 1990)

3. Appointments as a visiting professor

LUISS University of Rome (Italy) (1996-2006)

Higher School of Economics (Nizhny Novgorod‐Russia) (2010)

Facultad de Ciencias Economicas y Empresariales at the University of Leon (Spain) (2015)

4. Education

1982 – BA/MS Business Administration cum laude, University of Florence

1982 – Awarded Villa Favard prize for the best thesis

5. Research interest

Financial reporting and disclosure,

Financial Accounting

Financial Statement Analysis

Security Analysis and Valuation

Corporate Social Responsibility

6. Academic responsibilities

Head of the Management and Accounting Department at the University of Florence (2004‐2009) Dean of the School of Economics and Management (2009‐2013) at the University of Florence

Member of the Academic Senate of the University of Florence (2009-2015)

Head of the Administrative Advisory Committee of Florence University (2017-2021)

Head of the Internal Audit Committee of Florence University (2021-current).

Member of the Board of the PhD Program in Management and Business Administration at the University of Florence, Pisa, and Siena

Member of the Board of the Italian Academy of Business and Management - AIDEA (2014-2017)

Member of the Board of the Italian Society of Business Administration Educators - SIDREA (2018-2021)

Editor in chief of Accounting & Business Studies (2012 – current)

Editor in chief of Financial Reporting journal (2019-current)

7. Academic memberships

Italian Academy of Business Administration and Management (AIDEA)

Italian Society of Business Administration Educators (SIDREA)

European Accounting Association (EAA)

8. Academic publications

Most recent:

• 2023, (with Pisani M.), Italy, in: “The European Harmonization of National Accounting Rules”, edited by Incollingo A., Lionzo A., Springer, 2023.
• 2023, (with: Bini L., Nielsen C., Schaper S., Simoni L.) Mandatory non-financial disclosure: Is everybody on the same page about business model reporting?, Accounting Forum, Forthcoming.
• 2022, (with: Crovini C., Nielsen C., Simoni L.) Intangibles: Do companies disclose relevant information?,Research Report financed and published by ICAS, The Institute of Chartered Accountants of Scotland.
• 2021, (with: Bini L., Simoni L., Miccini R.) Corporate governance quality and non-financial KPI disclosure comparability: UK evidence, in: Journal of Management and Governance, November.
• 2021, (with: Bini L., Nielsen C., Schaper S., Simoni L.) Business Model reporting: why the perception of preparers and users matters, in: Journal of Business Models, Vol. 9, n. 1.
• 2021, (with: Bini L.), Investigating intellectual capital disclosure through content analysis: reflections and suggestions for future research, in: “Research Handbook on Intellectual Capital and Business”, edited by Dumay J., Nielsen C., Lund M. and Massaro M. (Eds.), Edward Elgar Publishing.
• 2021, (with: Simoni L.), Assessing the value relevance of Intellectual Capital disclosure. Are price-level models effective?, in: “Research Handbook on Intellectual Capital and Business”, edited by Dumay J., Nielsen C., Lund M. and Massaro M. (Eds.), Edward Elgar Publishing.
• 2020, (with: Bini L., Miccini R.), The reliability of non-GAAP disclosure in Europe: an examination of presentational aspects, in: "Non-GAAP financial measures and disclosure: a theoretical and empirical analysis in the European institutional setting", Edited by Moscariello N., Pizzo M., Cambridge Scholars Publishing.
• 2019, (with: Simoni L., Bini, L.), The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies, in: Financial Reporting, Vol. 1.
• 2019, (with: Bini L., Bellucci M.), Implementing environmental sustainability engagement into business: sustainability management, innovation, and sustainable business models, in: Innovation Strategies in Environmental Science, Edited by Charis Galanakis, Elsevier.
• 2019, (with: Bini L., Dainelli F., Simoni L.), Are non-financial KPIs in annual reports really “key”?An investigation of company disclosure and analyst reports in the UK, Research Report financed and published by ICAS, The Institute of Chartered Accountants of Scotland.
• 2018, (with: Bini L., Dainelli F., Simoni L.), Business Model and Non-Financial Key Performance Indicator Disclosure, in: Journal of Business Models, Vol. 6 No. 2, pp. 5-9.
• 2018, (with: Bini L., Bellucci M.), Integrating sustainability in business model disclosure: evidence from the UK mining industry, in: Journal of Cleaner Production, Volume 171, January 10, pp.1161-1170.
• 2016, (with: Bini L., Samsung C.M), Let the text talk. A corpus-driven analysis approach to investigate accounting narratives, in: European Journal of Economics Finance and Administrative Sciences, 89, pp. 81-96.
• 2016, (with: Bini L., Dainelli F.), Business model disclosure in the Strategic Report: entangling intellectual capital in value creation process, in: Journal of Intellectual Capital, Vol. 17, 1
• 2016, (with: Bini L., Bellucci M.), Put your money where your mouth is: real commitment to sustainability and mere rhetoric, in: Financial Reporting, Vol. 2.
• 2015, (with Bini L, Dainelli F.), Is loosely specified regulator intervention effective in disciplining management commentary? The case of performance indicator disclosure after the introduction of the European Modernization Directive, in: Journal of Management and Governance, October.

9. Academic presentations

Most recent:

• Corporate governance and consistency in reporting of non-financial indicators, (with Simoni L., Bini L.), SIDREA Congress (virtual meeting, November 20 and 27, 2020).
• Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries, (with Simoni L., Bellucci M.), 42° Annual Congress of the European Accounting Association, Paphos, Cyprus (29-31 May 2019) and Financial Reporting Workshop, Torino (June 2019).
• Assessing non-financial performance indicators through business model: Evidence from the pharmaceutical industry in the UK", (with Simoni L., Bini L., Dainelli F.), presented at: European Accounting Association (Milano, June 2018) and at IX Financial Reporting Workshop (Bologna, June 2018).
• Are non-financial KPIs in annual reports really "key"?, (with Simoni L., Bini L., Dainelli F.), presented at 2nd Business Model Conference (Firenze, June 2018) and at SIDREA Congress (Verona, September 2018).
• The effects of business model regulation on the value relevance of traditional performance measures in the UK, (with Simoni L., Bini L.); presented at: EUFIN 2017, Florence (Italy), September 2017; VIII Financial Reporting Workshop, Parma (Italy), June 2017; XII Workshop on Empirical Research in Financial Accounting", Exeter (UK), June 2017; 1st Business Model Conference, Venice (Italy), May 2017.
• Business model disclosure relevance. An analysis of financial Analyst reports, (with Simoni L., Bini L.), SIDREA Congress, Pisa, September 2016.
• Do analysts use business model information in their reports? Evidence from Italian financial market, (with Simoni L., Bini L.), 20th FRBC Conference, Bristol, July 2016.
• Are key performance indicators in annual reports really key?  with (Khasyanova A., Bini L.), 20th FRBC Conference, Bristol, July 2016.
• Put your money where your mouth is: the difference between real commitment to sustainability and mere rhetoric, con (Bini L., Bellucci M.), SIDREA Congress, Pisa, September 2016.

Financial reporting and disclosure

International Accounting

Financial Accounting

Financial Statement Analysis

Security Analysis and Valuation

Corporate Social Responsibility