Franco Visani

Current Position. Associate Professor of Accounting, he teaches Cost Management and Management Control at the University of Bologna. He teaches in several post graduate and executive programs at Bologna Business School, the Business School of Bologna University.

Background. He holds a Ph.D. in Business Administration and was a Research Fellow at the Lean Enterprise Research Centre of the Cardiff Business School, joining a project aimed at measuring the financial consequences of lean management initiatives.

Research Activity:

In his 15 years of research activity he has joned several national and international research projects:

2017-Present Accelerator project financed by Climate-KIC (European Union): "B-PLAS, bioplastics from sludge".

2012-Present International research project titled “The role of Business Analytics for Performance Measurement and Management”. The aim of the project is to explore the potential of Business Analytics for performance measurement and management. Project sponsored by the Foundation of an Italian Bank;

2007-2008: International research project titled “Integrating financial and non-financial Performance Indicators in Supply Chain Management. A comparison of Italian and German Motorbike Industry” with Goettingen University;

2006-2007: International research project titled "Lean Accounting: how to identify the economic potential of lean thinking initiatives” sponsored by the International Manufacturing Research Centre and the Lean Enterprise Research Centre - Cardiff (Wales-UK);

2003: research project titled “Strategic Cost Management from a benchmarking point of view”

2001: International Research Programme titled “3DayCar”, as visiting scholar at the Cardiff Business School, sponsored by the English Engineering and Physical Science Research Council and by more than 20 companies of the automotive industry - Research units involved: University of Bath (GB), I.C.D.P. (International Car Distribution Programme) and Cardiff Business School (GB), together with the University of Bologna

Main publications in last 5 years

• “A multidimensional approach to measuring bank branch efficiency”, EUROPEAN JOURNAL OF OPERATIONAL RESEARCH (ISSN:0377-2217), 266(2), 2018, pp. 746-760. Coautori: Anna Grazia Quaranta, Anna, Raffoni.
• “Business Performance Analytics: exploring the potential for Performance Management Systems”, Production, Planning and Control, 29(1), 2018, pp. 51-67. Coautori Anna Raffoni, Monica Bartolini e Riccardo Silvi.
• “Applying business analytics for performance measurement and management. The case study of a software company.”, Management Control, 2017, 2, pp. 89-123.
• “Supplier's Total Cost of Ownership evaluation: a Data Envelopment Analysis approach”, Omega, 2016, 61, 141-154. Coautori Paolo Barbieri, Marta Di Lascio, Anna Raffoni, Daniele Vigo.
• "The practice of Strategic Performance Measurement Systems: models, drivers and information effectiveness.", International Journal of Productivity and Performance Management, 2015, 64(2), ISSN: 1741-0401, pp. 194-227. Coautori Riccardo Silvi, Monica Bartolini e Anna Raffoni.
• “Management Accounting in a Lean Environment”, in Gregoriou G.N., Finch N. (eds), Best Practices in Management Accounting, 2012, ISBN 978-02-303-5836-2, Palgrave Macmillan (UK), chap. 3, pp. 33-51. Coautori Riccardo Silvi, Monica Bartolini
• “Efficiency Measurement for Supplier Selection and Control: a Data Envelopment Analysis Approach”, in Gregoriou G.N., Finch N. (eds), Best Practices in Management Accounting, 2012, ISBN 978-02-303-5836-2, Palgrave Macmillan (UK), chap. 9, pp. 133-145. Coautori Riccardo Silvi, Klaus Moeller.
• “Business Performance Analytics: level of adoption and support provided to Performance Measurement Systems”, Management Control, vol. 3 (Special Issue), 2012, p. 117-142, ISSN: 2239-0391. Coautori Riccardo Silvi, Monica Bartolini e Anna Raffoni.

Conference presentations

• Paper: “Setting prices in servitized businesses: algorithms and contextual factors”, presentato al convegno “Service business innovation: implications on governance, management accoutning and control, Pisa, 29-30 giugno 2017. Coauthors Matteo Mura e Anna Raffoni.
• Paper: “Bridging the Gap Between Supplier Total Cost of Ownership and Data Envelopment Analysis”, presentato al 15th International Conference on Data Envelopment Analysis, Praga, 26-28 giugno 2017. Coauthors: Amir Shabani, Paolo Barbieri, Wout Dullaert, Daniele Vigo.
• Paper “Does the institutional context affect the level of opportunism in the disclosure of Non-GAAP financial measures?”, British Accounting and Finance Association Doctoral Masterclass, Herriot Watt University, Edinburgh 10-12 Aprile 2017. Coauthors Silvia Gardini and Marta di Lascio.
• Paper “Performance management in bank branches: a multivariate approach to efficiency measurement”, Management Accounting Research Group Conference 2016, Aston (UK), 24-25 Novembre 2016. Coauthors Anna Grazia Quaranta e Anna Raffoni.
• Paper “Opportunism in disclosing Non-GAAP indicators: rationale and institutional drivers” Convegno Nazionale SIDREA 2016 “Il governo aziendale tra tradizione e innovazione”, Pisa, 15 -16 September 2016. Coauthors Silvia Gardini and Marta di Lascio.
• Paper “The effect of institutional context on the opportunistic disclosure of Non-GAAP financial measures”, presentato a 7th EIASM Workshop on Accounting and Regulation, Siena, 7-9 July 2016. Coauthors Silvia Gardini e Marta di Lascio.
• Paper “A multidimensional approach to bank branches efficiency measurement”, PMA Conference. “Performance Measurement and Management. New Theories for New Practices”, Edimburgh, 27-29 June2016. Coauthors Anna Grazia Quaranta e Anna Raffoni.
• Paper “The potential of business analytics for performance measurement and management. The case study of a software company”, 5^th Management Control Conference, “Sistemi di controllo e complessità ambientale. Innovazioni ed esperienze nelle aziende.”, Rimini, 23-24 June 2016.
• Paper “Understanding the role of Business Performance Analytics for performance management” presentato a Management Accounting Research Group Conference, Aston Business School, Aston, UK, 19-20 November 2015. Coauthors Anna Raffoni, Riccardo Silvi and Monica Bartolini.
• Paper “Business Performance Analytics (BPA): a framework and evidence from the field”, “PMA Symposium 2015 - Performance Measurement in Transition - Moving Beyond Control”, Bologna (Italy) 23rd – 25th September 2015. Coauthors Anna Raffoni, Riccardo Silvi and Monica Bartolini.
• Paper “The use of Business Analytics for performance management: a framework and empirical evidence from a construction company”, 8^th conference on performance measurement and management control, Nizza, 30 September - 2 October 2015. Coauthors Anna Raffoni, Riccardo Silvi and Monica Bartolini.
• Paper “Does inconsistency in “NON-GAAP” financial measures reveal opportunistic disclosure? An exploratory study in the clean energy industry.”, SIW - Meditari Accountancy Research European Conference and Doctoral Colloquium 2015. University of Bologna, Italy. School of Economics, Management and Statistics Forlì Campus 2-3 July 2015. Coauthor Silvia Gardini.
• Paper “The transition to (and from) Lean Accounting: an institutional perspective”, 7th Conference on Performance Measurement and Management Control, Barcelona, Spain, September 18-20, 2013. Coauthor Anna Raffoni.
• Paper “Business Performance Analytics: level of adoption and support provided to Performance Measurement Systems”, Workshop della rivista Management Control dal titolo “Controlling and reporting for strategy”, Pisa, 1 e 2 February 2012. Coauthors Riccardo Silvi, Monica Bartolini, Anna Raffoni.
• “Business Performance Analytics: a blueprint for Performance Measurement Systems”, 6th Conference on Performance Measurement and Management Control, Nizza, 7-9 September 2011. Coauthors Riccardo Silvi, Monica Bartolini, Anna Raffoni.
• “Fashion Industry. A Value Creation Perspective”, Global Accounting and Organizational Change Conference, Babson College, Boston, 21-24 July 2010. Coauthors Lidija Polutnik e Riccardo Silvi.
• ”Multidimensional Performance Measurement Systems in theory and practice: a long “random approaching walk”, Workshop on Innovating Management & Accounting Practices, Milan, 1-2 November 2009. Coauthors Riccardo Silvi, Monica Bartolini, Anna Raffoni.
• “Examining knowledge management in action: Italian ERP uptake and implications for management accounting, 1st Journal of Management and Governance Conference, Venice, 8-10 October 2009. Coauthors Riccardo Silvi, Monica Bartolini.
• “Process-based management: a value creation perspective. Management Accounting Research Conference 2007 - Cost and performance in services and operations, Trento, 18- 20 June 2007.
• "Strategic control and management accounting systems in Italian companies: evidences from the field", 4th Conference on “Performance Measurement and Management Control, Nice, 26- 28 September 2007. Coauthors Riccardo Silvi, Monica Bartolini, Anna Raffoni
• “Evaluating the economic potential of lean management projects: a process based framework”, IMRC Success meeting, Cardiff, Wales (UK), 8 May 2006.

Lecturing (International Programs)

2017-2018

Cost Accounting (School of Economics, Management and Statistics - Univeristy of Bologna)

Strategic Accounting (Master in Marketing and New Media - Bologna Business School)

Strategic Accounting (Master in Human resource Management - Bologna Business School)