Giulia Leoni

• PhD Accounting and Business Administration
• Professor (Associate) at University of Genoa

Natural disasters require authorities in charge of recovery, to be accountable to all those involved in the process, including victims. Accounting systems can be used to track and account for the fair and transparent management of disaster specific funds, giving visibility to the recovery process and its outcomes. However previous studies suggest t...

Almost 400 years ago, Ferdinando Gonzaga, Duke of Mantova and Marquis of Monferrato, refused a territorial barter proposed by the King of Spain, who had offered the Isle of Sardinia in exchange for the Marquisate of Monferrato. In 1618, an advisor to the Duke drafted a report to highlight the governmental issues surrounding the island. This Relatio...

Purpose: Since the outbreak of the COVID-19 pandemic, research on the phe-nomenon has exploded across every discipline, including accounting. This paper aims to provide a systematic literature review of the research that has examined the various impacts of COVID-19 within the accounting realm. Design/methodology/approach: Through a systematic selec...

The world is facing difficult, uncertain and challenging times, which have consequences for accounting practice, education and research. This new and uncertain environment may lead us to conclude that accounting research should focus on the present and develop answers to be implemented in the future. Does this mean that accounting history must be p...

In the aftermath of the Global Financial Crisis, corporate collapses, accounting scandals and concerns around competition and auditor choice, the European Commission (EC) promoted the preparation of various reports on audit policy to support a harmonisation process of European auditing regulation. Consequently, the European Union Audit Regulation a...

Purpose This paper aims at exploring how and to what extent universities enlisted Facebook, a social media platform, in the discharging and shaping of their accountability during the COVID-19 emergency. Design/methodology/approach Drawing on the literature on accountability in the virtual world and crises, a netnographic analysis of the Facebook p...

Purpose This paper aims at exploring the historical roots of ideals-based accountability (IBA) in a family business of the past. It examines the narrative accounts of the history of an Italian long-lived family business written by one of its latest business owners to determine how and to what extent it was used to discharge a more ethical form of a...

Purpose This paper explores how the International Accounting Standards Board (IASB) has dealt with the emerging issue of accounting for cryptocurrencies by investigating its constituents' expectations and the motivations underlying its regulatory response. Design/methodology/approach The theoretical lens of regulatory space is used to analyse the...

Purpose This paper introduces the second part of a AAAJ special issue on accounting, accountability and management during the COVID-19 emergency. The authors analyse the themes that emerge from the second part of the special issue, which allows us to identify the diverse accounting and accountability practices across different geographical and orga...

Purpose The purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and coming from a diversity of experiences, across countries, organizations and individuals. In so doing, the paper gives an overview of the most recent findings about...

Accounting historiography has often paid attention to individuals for their pivotal roles in the development of accounting practice and thought; however, little is known about individuals using accounting outside the traditional professional domain. This study explores the use of accounting calculations by a non-professional accountant, the intelle...

It is a pleasure to present this Special Issue of Accounting History on the theme ‘Accounting and governance in diverse settings’ and to have been afforded the opportunity to be the guest editors of this issue. It comprises eight further developed and refined articles that were originally presented at the ninth Accounting History International Conf...

Blockchain is a distributed ledger technology expected to have significant impacts on the accounting and auditing profession. This study, applicable and timely for both accounting and auditing scholars and practitioners, explores blockchain technology and its main implications for the accounting and auditing profession. The research question addres...

Sharing economy platforms have recently surged as popular venues of business enabling people around the world to digitally interact and temporarily exchange their under-utilised assets. Beyond a very small number of exploratory studies of accounting practices underpinning these digital platform organisations, little is known about their governance...

Italian and Anglo-Saxon accounting scholarships are rather different in their philosophical foundations and conceptual categories. Such difference has implications for Italian scholars aiming at contributing to the international accounting history (AH) literature. This work aims to qualify the contribution of Italian scholars to the (AH) literature...

Purpose – This study examines the strategies of an Italian family business in the early 20th century, comparing its practices and ideals with the concepts associated with social responsibility theory as developed from the 1950s onwards. Because Italy was a family-based economy during the period of study (1927-51), the experiences explored in this c...

This paper investigates whether a relationship exists between the extent of implementation of enterprise risk management (ERM) systems and the performance of Italian listed companies. While many contributions in the literature focus on the determinants of ERM adoption and use one-dimensional feature to proxy for ERM implementation, we detect the co...

The management and accounting studies on CSR practices are extensive, but they have mainly focused on contemporary business cases. Very few works have analysed CSR from an historical perspective. This study aims to examine the motivations, practices and accountability of the social initiative prompted in the 1920s by Marzotto SpA, an Italian wool m...

Using the comparative international accounting history approach advocated by Carnegie and Napier (2002), this study compares US and Italian earnings management (EM) literature published in the second half of the twentieth century and identifies the main similarities and differences in the research topics and methodologies. The historical comparison...

The paper provides insights on the effects of financial information quality on the cost of debt, in a sample of Italian SMEs. While literature on earnings quality (EQ) and debt relations is extensive about public companies, little is known about this relation in the peculiar context of private companies, especially SMEs. Italy is a suitable context...