KPMG Chair in Accounting

She is Dean of the Undergraduate School and Full Professor in the Department of Accounting. She has a degree in Business Administration from Bocconi University. She also holds a PhD in Business Administration and Management from Bocconi University. She is currently the President-Elect of the European Accounting Association. Her areas of scientific interest include: Earnings Quality Analysis, Earnings Management, Discretionary Disclosure, Disclosure to Financial Markets, Corporate Governance and Accounting Quality, International Accounting Standards, Family Firms and Private Firms.

Joint Purpose

A longstanding partner of the University, KPMG further strenghted their collaboration with Bocconi in 2019 by endowing the KPMG Chair in Accounting, assigned to Professor Annalisa Prencipe. This new academic position promotes research in the field of accounting and contributes significantly to the development of teaching and related institutional activities at Bocconi. The KPMG Chair aims to foster debate on the evolution of accounting and the evolutionary perspectives of the subject to restore its value, foster a macro point of view that sees accounting as decisive for investments and markets and to excite new generations, driving them to contribute new ideas and solutions.

Accounting does not merely mirror and represent reality, but it can change it. When new accounting rules are introduced, or communication strategies aimed at transparency are pursued, the behavior of economic players changes, starting with managers. Some recent studies show, for instance, that when the directive on non-financial information was introduced in Europe, investments linked to sustainability increased.

Annalisa Prencipe

KPMG Chair in Accounting

Core Activities

Research

The main research topics of the KPMG Chair in Accounting focus on various macro-areas. These include Corporate Governance, which plays a central role in guiding the behavior and success of companies, as it favors corporate transparency towards external stakeholders and makes the accounting information reported and the disclosure of corporate sustainability more credible, thus improving the company's reputation. A second area of study is the role of accounting information – including non-financial reporting – in private and family-owned enterprises, which vary according to the ownership structure of the company. There is also a focus on research on the disclosure of non-financial information by public interest entities, with increased interest and attention due to the recent implementation of EU Directive 2014/95, in particular as regards principles of green bonds and social bonds. Finally, Professor Prencipe's research also focuses on digital innovation and how it is rapidly reshaping the behavior and experience of businesses, influencing their accounting disclosure.

Publications

Dissemination

The KPMG Chair in Accounting's activities are enriched by the dissemination of Professor Prencipe's research results, thanks to her participation in seminars and conferences organized by the most prestigious academic and institutional entities.