Abstract
The project's overall objective is to analyse the impact of diversity and inclusion within the finance function on companies' accounting information. We start from the fundamental premise that while top management team and board of directors play a pivotal role in shaping accounting information and the overall company's disclosure, the development of accounting information lies within a specific function of a business company, i.e., the finance and accounting function (IFAC 2020). Nonetheless, the accounting literature has ignored this function's fundamental role. Therefore, this project aims to understand how the surface-level diversity, deep-level diversity, and degree of inclusiveness of the finance-account function improve accounting information's efficiency, effectiveness and sustainability. Accordingly, the project intends to pursue the following sub-objectives: (a) Map accounting and finance functions within organisations (i.e., Italian companies), (b) Develop a measure of diversity and inclusion within the finance function, and (c) Empirically investigate the effects of diversity and inclusion on accounting information and corporate disclosure.
Dettagli del progetto
Responsabile scientifico: Lorenzo Dal Maso
Strutture Unibo coinvolte:
Dipartimento di Scienze Aziendali
Coordinatore:
Università Cattolica del Sacro Cuore(Italy)
Contributo totale Unibo: Euro (EUR) 51.466,00
Durata del progetto in mesi: 24
Data di inizio
28/09/2023
Data di fine:
28/02/2026
