How To Understand And Understand The History Of Accounting

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1 CURRICULUM VITAE of FEDERICA DONI Department of Business Administration, Finance, Management and Law Via R. Bicocca degli Arcimboldi, Milano, Italy University of Milano-Bicocca Phone: Fax: federica.doni@unimib.it Academic Role She is PhD Assistant Professor in Business Administration at the Department of Business Administration, Management, Finance & Law, University of Milano-Bicocca. She teaches Financial Accounting and Business Administration. Her main research interests are: Intangibles and Intellectual Capital, International Accounting, Performance Measurement Models, Integrated Reporting, Corporate Governance and Accounting History. She is author and co-author of several articles and books on above mentioned research areas. She attends as a speaker at many international conferences, such as EIASM workshops and the annual EAA congress. She collaborates with some research teams, such as the Network for the Italian Business Reporting (NIBR), AIAF working group Mission Intangibles and SIDREA academic group on business valuation. Ordinary member of the European Accounting Association (EAA). Scientific publications La previsione delle insolvenze mediante l analisi discriminante univariata: differenti approcci, (The bankruptcy prediction by discriminant univariate analysis different approaches) in Poddighe F., Madonna S. (ed.), I modelli di previsione delle crisi aziendali: possibilità e limiti (Models of companies crises previsions: possibilities and limits), Milano, Giuffrè, 2006, pagg , ISBN La teoria personalistica del conto. Aspetti evolutivi ed approfondimenti critici (The theory of personalistic account. Evolutionary aspects and critical studies), Milano, Giuffrè, 2007, pagg , ISBN with Verona R., Il pensiero di Pietro D Alvise versus la concezione zappiana dell'economia Aziendale (Tthe thought of Pietro D Alvise towards the concept of Business Economics), in Conference Proceedings SISR, Perugia, September 2007, Roma, RIREA, 2008, pagg. 1-27, ISBN

2 L evoluzione del personalismo contabile: la transizione da Francesco Marchi a Giuseppe Cerboni (the evolution of accounitng personalism: the transition from Francesco Marchi to Giuseppe Cerboni), in Contabilità e Cultura Aziendale, 2008, Volume VIII, n. 2, pagg , ISSN La mandatory disclosure sugli intangible assets: verso una prospettiva gestionale della reportistica economico finanziaria (The mandatory disclosure on intangible assets: towards a management perspective of financial reporting) in Comuzzi E., Marasca S., Olivotto L. (ed.), Intangibles. Profili di gestione e di misurazione, Milano, Franco Angeli, 2009, pagg , ISBN with Poddighe F., (2010). La disclosure obbligatoria e volontaria sugli intangible assets delle aziende del segmento STAR (The mandatory and voluntary disclosure on the intangible assets of the companies of the Star segment) In: AIDEA Accademia Italiana di Economia Aziendale. Le risorse immateriali nell economia delle aziende Vol. II. Profili di misurazione e di comunicazione, Ancona, 2009, Bologna: Il Mulino, pagg , ISBN with Inghirami I.E., Strategy Management System e XBRL: mutui rapporti ed interconnessioni, (Strategy Management System and XBRL: mutual relations and interconnections) in S. Zambon (ed.): XBRL e informativa aziendale: traiettorie, innovazioni e sfide. Contributi di analisi dell Accademia Italiana di Economia Aziendale, Milano, Franco Angeli, 2010, pagg , ISBN with Inghirami I.E., XBRL and strategic information. Exploiting XBRL in BSC modeling., Series of paper n. 12, University of Milano-Bicocca, Department of Management & Business Administration, Milano, Giuffrè, 2011, pagg.1-46, ISBN with Taplin R.H., Verona R., The process of convergence IFRS/US-GAAP. An empirical analysis on IFRS-compliant and US GAAP-compliant financial statements, Abstract, in Conference Proceedings, EAA 2012, Faculty of Economics, University of Ljubljana, edited by Aljosa Valentincic et al., 2012, pag. 363, ISBN with Verona R., Giuseppe Cerboni e l Unità d Italia. La definizione di un nuovo Modello Aziendale e di un Metodo Contabile unitario per le aziende private e pubbliche, la Logismografia, (Giuseppe Cerboni and the Unification of Italy. The definition of a new Business Model and an unitary Method of Accounting for private and public companies) in Conference proceedings XI Convegno Nazionale di Storia della Ragioneria, Roma, RIREA, 2012, pagg. 1-34, ISBN I modelli di misurazione della performance nel settore biofarmaceutico: il caso Kedrion, RIREA, Roma, 2012, pagg. 1-53, ISBN

3 with Inghirami I.E., EBR Enhanced Business Reporting, University of Milano-Bicocca, Department of Management & Business Administration, Milano, Giuffrè, 2012, n. 17, pagg. 1-42, ISBN La financial accounting americana nel Novecento: le riflessioni comparative di Antonio Amaduzzi, (The american financial accounting: the comparative reflections of Antonio Amaduzzi) in Rossi C., Rusconi G., Servalli S., (ed.), Saggi di storia delle discipline aziendali e delle dottrine economiche. Scritti in onore di Antonio Amaduzzi Professore Emerito, RIREA, Roma, 2012, pagg , ISBN with Gasperini A., Il report integrato nel settore di estrazione dei minerali preziosi delle società quotate sul mercato sudafricano di Johannesburg (JSE), in Gasperini A., Il vero bilancio integrato, Storie di creazione di valore a breve, medio e lungo periodo, IPSOA Gruppo Wolters Kluwer, Milano, 2013, pp , ISBN The new income statement format. New trends from the adoption of International Financial Reporting Standards (IFRS) and Extensible Business Reporting Language (XBRL) in Conference Proceedings, Vol. 1, 1 st Annual International Interdisciplinary Conference, AIIC 2013, April 2013, Azores Islands, Portugal, EGALITE (Department European Scientific Institute), Republic of Macedonia, June 2013, pp , ISBN The new income statement format. New trends from the adoption of International Financial Reporting Standards (IFRS) and Extensible Business Reporting Language (XBRL), European Scientific Journal ESJ June 2013, Special Issue Edition No. 1, ISSN (Print), (Online), pp Performance measurement models in the biopharmaceutical sector. The Tableau de Bord approach: a case study, International Academy of Business and Economics (IABE) Eleventh Annual Las Vegas Fall Conference, October , Best Paper Awards, European Journal of Management (EJM), Vol. 13, Number 3, 2013, pp , ISSN with Orlandini P., Vallone C., Cecchetti R., Quality indicators for success and excellence of franchisee network, 16 th Toulon-Verona International Conference: Quality and service sciences, Ljubljana, Agosto Conference Proceedings on CD ISBN with Verona R., Rossetti S., The performance reporting choices in Europe and USA. A survey on the successful convergence IFRS/US GAAP after the adoption of the IAS 1-revised 2007, AIDEA Bicentenary Conference, Lecce September 2013, Track 3 Accounting. The paper has been presented in the Accounting Session, Track 3.2 The possible role of financial reporting in supporting economic growth (in collaboration with Financial Reporting, FR). Conference Proceedings CD, ISBN , pp

4 with Gasperini A., The integrated report and the financial analysts perception, 9 th Interdisciplinary Workshop on Intangibles, Intellectual Capital and extra-financial information, Copenhagen Business School, Denmark, Settembre 2013, The paper has been presented in the parallel session on Integrated reporting Conference Proceedings USB, ISSN , pp with Gasperini A., South Africa: I pionieri del bilancio integrato (South Africa: the pioneers of integrated reporting), in Amministrazione & Finanza, 10/2013, pp , ISSN with Gasperini A., Bilancio integrato: cosa chiedono gli analisti finanziari? (Integrated reporting, what do financial analysts ask?), in Amministrazione & Finanza, 11/2013, pp , ISSN with Fortuna F., Corporate Governance Code in South Africa. What s new after the adoption of the integrated report? 16 th International Academy of Management and Business (IAMB) Conference, Washington 6-7 November 2013, Conference Proceedings on CD e on line, ISSN , p Ragioneria versus Economia Aziendale nella prima metà del XX secolo: differenti proposte per la definizione di nuovi confini teoretici e dottrinali (Accounting towards Business Economics, diffrent proposals of new theoretical and doctrinal boundaries) XII Convegno Nazionale Società di Storia della Ragioneria (12th National Conference on Accounting History), Ragioneria e Accounting fra XIX e XX secolo: profili evolutivi e concettuali a confronto, Parma Novembre 2013, Conference proceedings on CD ISBN pp Common cost in twentieth century Italian business economic thinking, in University of Milano- Bicocca, Department of Management & Business Administration, Series of paper 22, Milano, Giuffrè, 2014, pp ISBN International conferences and workshops Presentation at 20th XBRL International Conference Academic Track, XBRL: Linking Businesses, Public Regulators & Citizens, (20-22 April 2010, Roma Sheraton Hotel Conference) of paper (co-author Dott. Inghirami) XBRL and strategic information. Exploiting XBRL in BSC modeling. Presentation at 6th Conference on Performance Measurement and Management Control, (7-9 September 2011 Nice, Francia) organized by EIASM session Financial Performance Measurement of paper entitled: Performance Measurement Model: the role of IAS/IFRS standards and XBRL language.

5 Presentation at International Accounting Conference entitled Accounting Renaissance. Lessons from the Crisis and Looking into the Future. Learning from Histories and Institutions organized by University of Ca Foscari Venice, by IAAER and the journal Financial Reporting, (3-5 November 2011) University Ca Foscari of paper (co-authors Prof. R.H. Taplin, Prof. R. Verona) The process of convergence IFRS/US-GAAP. An empirical analysis on IFRScompliant and US GAAP-compliant financial statements. Presentation at Management Control Journal Workshop on Controlling and Reporting for Strategy (Pisa, 2-3 February 2012) of paper entitled Performance Measurement Models in the pharmaceutical sector: the Kedrion case. Presentation at 35 th Annual Congress European Accounting Association (EAA) (Ljubljana, Slovenia, 9-11 May 2012) of paper (co-authors Prof. R.H. Taplin, Prof. R. Verona) The process of convergence IFRS/US-GAAP. An empirical analysis on IFRS-compliant and US GAAPcompliant financial statements. Presentation at Third Accounting History International Emerging Scholars Colloquium (Paris, 8-10 July 2012) of research proposal (co-author Prof. R. Verona) entitled: Giuseppe Cerboni and the Italian Unification. Principal and Agent: a new concept of business and a new concept of accounting method. Presentation at 8 th Interdisciplinary Workshop on Intangibles, Intellectual Capital and extrafinancial information, organized by EIASM, Grenoble, Francia il September 2012 (coauthors Gasperini A., Pavone P.) of the paper entitled The integrated report in the South African mining companies listed on the JSE Stock Exchange: analysis of non-financial information and impacts on external disclosure. Presentation at 36 th Annual Congress European Accounting (EAA) (Paris, France 6-8 Maggio 2013) of the paper (co-authors Gasperini A., Pavone P.) entitled The integrated report in the South African mining companies listed on the JSE Stock Exchange: analysis of non-financial information and impacts on external disclosure. Il paper oggetto di presentazione è stato sottoposto al processo di doppio referaggio ed il relativo abstract è stato inserito nei Conference Proceedings Presentazione al 16 th Toulon-Verona International Conference: Quality and service sciences (Ljubljana, Slovenia, Agosto 2013) del paper dal titolo Quality indicators for success and excellence of franchisee network (co-autori Orlandini P., Vallone C., Cecchetti R.). Il paper oggetto di presentazione è stato sottoposto al processo di doppio referaggio ed è stato inserito nei Conference Proceedings. Presentazione all AIDEA Bicentenary Conference (Lecce, September 2013) of the paper

6 The performance reporting choices in Europe and USA. A survey on the successful convergence IFRS/US GAAP after the adoption of IAS 1 revised (co-authors Verona R., Rossetti S.). Presentation at 9 th Interdisciplinary Workshop on Intangibles, Intellectual Capital and extrafinancial information organizzato da EIASM del paper The integrated report and the financial analysts perception Copenhagen Business School, Denmark, September 2013, The paper has been presented in the parallel session Integrated reporting. Reviewer of the following journals: Rivista Italiana di Ragioneria e di Economia Aziendale (RIREA) )Italian Journal of Accounting and Business Economics) Financial Reporting (in english). Contabilità e Cultura Aziendale (Accounting and corporate culture).