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Associate Professor Simone Scagnelli

Associate Dean (Accounting and Finance)

Staff Member Details
Telephone: +61 8 6304 5925
Email: s.scagnelli@ecu.edu.au
Room: .2458A  
ORCID iD: https://orcid.org/0000-0003-3578-2359

Associate Professor Simone Scagnelli is Associate Dean Accounting and Finance in School of Business and Law.

Key Research Areas

  • Financial and Non-financial reporting
  • Accountability and sustainability in Hospitality and Travel
  • Impact Assessment of Non-Profit and NGOs
  • Innovation management (Fintech and Artificial Intelligence focus)
  • Transparency reporting (Banking and Extractive industries)

Biography

Associate Professor Scagnelli was awarded his Ph.D in 2005 from the University of Turin, in Italy, with a thesis focussing on the accountability and measurement issues of Management Information Systems.

Prior to joining ECU as Associate Professor, Dr Scagnelli was Associate Professor at the Department of Management, University of Turin, Italy, and was the Head of International Relations and Director of the International Bachelor in Business & Management. From 2012 to 2018, he was also Adjunct Professor of Financial & Managerial Accounting at ESCP Europe, one of the top Business Schools in the World.

Associate Professor Scagnelli's research has been mostly in Accounting, with a particular focus on Corporate Social Responsibility. He has presented at leading international conferences and published in scholarly international journals such as the Australian Accounting Review, Corporate Social Responsibility and Environmental Management, and Pacific Accounting Review. His international research partnerships span the countries of Italy, UK, Germany, Russia, Australia and Japan, where has obtained a number of research grants.
He has also supervised research students to completion at the PhD level.

Associate Professor Scagnelli has also developed an extensive experience in the industry. Prior to joining Academia, he was associate partner at a leading Italian Law and Accounting firm, providing advisory services to national and multinational companies in the Automotive, Aerospace and ICT industries.

Theme Two: Society and Culture; Individual, economic, organisational, political and social transformation

Theme Three: Natural and Built Environments; Sustainability of energy, water, materials and resources

2018 – Italian qualification to be appointed as Full Professor in Business and Accounting disciplines, (Ministry of Higher Education and Research, Italy)

2015 – Best conference paper award, (Italian Academy of Business Administration)

2010 – WWS research award, (University of Torino, Italy)

2010 – WWS2 research award, (University of Torino, Italy)

  • European Accounting Association, member
  • Sustainability Accounting Standard Board Alliance, member
  • Italian Academy of Business Administration (AIDEA), member
  • Italian Society of Accounting Scholars (SIDREA), member
  • Italian registry of professional Auditors, member
  • Italian
  • French

Qualifications

  • PHD Business, Management, Accounting, Italy, 2005.

Research Outputs

Journal Articles

  • Hellmann, A., Scagnelli, SD., Ang, L., Sood, S. (2024). Exploring impression management through eye-tracking: A study on the influence of photographs in financial reporting. Journal of Behavioral and Experimental Finance, 44(2024), article number 100987. https://doi.org/10.1016/j.jbef.2024.100987.

Journal Articles

  • Ranjbari, M., Shams Esfandabadi, Z., Gautam, S., Ferraris, A., Scagnelli, SD. (2023). Waste management beyond the COVID-19 pandemic: Bibliometric and text mining analyses. Gondwana Research, 114(2023), 124-137. https://doi.org/10.1016/j.gr.2021.12.015.
  • Torchia, D., Scagnelli, SD., Corazza, L. (2023). Breaking Boundaries And Creating Inclusion-Based Organization Through Critical Performativity And Dialogical Accountability: The Case Of Fc United Manchester. Accounting, Auditing & Accountability Journal, 2023(Article in Press), TBD. https://doi.org/10.1108/AAAJ-01-2022-5645.
  • Apostolov, M., Scagnelli, SD., Vasile, L. (2023). Global Supply Chains: European Union, Euro Area and New Member States. Global Business Review, 23(4), 871-889. https://doi.org/10.1177/0972150919890216.
  • Shams Esfandabadi, Z., Ranjbari, M., Scagnelli, SD. (2023). The Pandemic Implications for Carsharing: An Italian Context. Future Transportation, 3(1), 274-285. https://doi.org/10.3390/futuretransp3010016.
  • Corazza, L., Zhang, A., Kapu Arachchilage, D., Scagnelli, SD. (2023). Blockchain and Sustainability Disclosure: A Scenario-Based Application for Supply Chains. Sustainability, 15(1), Article number 571. https://doi.org/https://doi.org/10.3390/su15010571.

Conference Publications

  • Shams Esfandabadi, Z., Cottafava, D., Corazza, L., Scagnelli, SD. (2023). How Circular Economy Can Contribute to the Sustainability of Megaprojects: An Overview of Research Hotspots and Developing a Research Agenda. Lecture Notes in Civil Engineering (3-13). Springer Nature. https://doi.org/10.1007/978-3-031-30879-6_1.
  • Shams Esfandabadi, Z., Cottafava, D., Corazza, L., Scagnelli, SD. (2023). Sustainability Challenges of High-Speed Railway Megaprojects from a Systems Thinking Lens. Lecture Notes in Civil Engineering (331-341). Springer Nature. https://doi.org/10.1007/978-3-031-30879-6_24.

Journal Articles

  • Ranjbari, M., Shams Esfandabadi, Z., Shevchenko, T., Scagnelli, SD., Lam, S., Varjani, S., Aghbashlo, M., Pan, J., Tabatabaei, M. (2022). An inclusive trend study of techno-economic analysis of biofuel supply chains. Chemosphere, 309(2022), article number 136755. https://doi.org/10.1016/j.chemosphere.2022.136755.
  • Esfandabadi, Z., Ranjbari, M., Scagnelli, SD. (2022). The imbalance of food and biofuel markets amid Ukraine-Russia crisis: A systems thinking perspective. Biofuel Research Journal, 9(2), 1640-1647. https://doi.org/10.18331/BRJ2022.9.2.5.

Journal Articles

  • Choudhury, T., Scagnelli, SD., Yong, J., Zhang, Z. (2021). Non-Traditional Systemic Risk Contagion within the Chinese Banking Industry. Sustainability, 13(14), Article number 7954. https://doi.org/10.3390/su13147954.
  • Kinateder, H., Choudhury, T., Zaman, R., Scagnelli, SD., Sohel, N. (2021). Does boardroom gender diversity decrease credit risk in the financial sector? Worldwide evidence. Journal of International Financial Markets, Institutions and Money, 73(July 2021), Article number 101347. https://doi.org/10.1016/j.intfin.2021.101347.
  • Ranjbari, M., Esfandabadi, ZS., Zanetti, MC., Scagnelli, SD., Siebers, P., Aghbashlo, M., Peng, W., Quatraro, F., Tabatabaei, M. (2021). Three pillars of sustainability in the wake of COVID-19: A systematic review and future research agenda for sustainable development. Journal of Cleaner Production, 297(15 May 2021), Article number 126660. https://doi.org/10.1016/j.jclepro.2021.126660.
  • Ranjbari, M., Esfandabadi, ZS., Scagnelli, SD., Siebers, P., Quatraro, F. (2021). Recovery agenda for sustainable development post COVID‑19 at the country level: developing a fuzzy action priority surface. Environment, Development and Sustainability: a multidisciplinary approach to the theory and practice of sustainable development, 23(11), 16646-16673. https://doi.org/10.1007/s10668-021-01372-6.

Book Chapters

  • Corazza, L., Cisi, M., Scagnelli, SD. (2020). Valuing universities’ heritage assets in light of the third mission of universities. Management, Participation and Entrepreneurship in the Cultural and Creative Sector (33-59). Springer. https://doi.org/10.1007/978-3-030-46796-8_3.

Journal Articles

  • Esfandabadi, ZS., Ranjbari, M., Scagnelli, SD. (2020). Prioritizing Risk-level Factors in Comprehensive Automobile Insurance Management: A Hybrid Multi-criteria Decision-making Model. Global Business Review, 2020(Article in press), 1-18. https://doi.org/10.1177/0972150920932287.
  • Cooper, SL., Butcher, L., Scagnelli, SD., Lo, J., Ryan, M., Devine, A., O'Sullivan, T. (2020). Australian Consumers Are Willing to Pay for the Health Star Rating Front-of-Pack Nutrition Label. Nutrients, 12(12), Article number 3876. https://doi.org/10.3390/nu12123876.
  • Ranjbari, M., Shams Esfandabadi, Z., Scagnelli, SD. (2020). A big data approach to map the service quality of short-stay accommodation sharing. International Journal of Contemporary Hospitality Management, 32(8), 2575-2592. https://doi.org/10.1108/IJCHM-02-2020-0097.
  • Corazza, L., Truant, E., Scagnelli, SD., Mio, C. (2020). Sustainability reporting after the Costa Concordia disaster: a multi-theory study on legitimacy, impression management and image restoration. Accounting Auditing and Accountability Journal, 33(8), 1909-1941. https://doi.org/10.1108/AAAJ-05-2018-3488.

Book Chapters

  • Ranjbari, M., Zahra , SE., Scagnelli, SD. (2019). Sharing Economy Risks: Opportunities or Threats for Insurance Companies? A Case Study on the Iranian Insurance Industry. The Future of Risk Management, Volume II – Perspectives on Financial and Corporate Strategies (343-360). Palgrave Macmillan. https://doi.org/10.1007/978-3-030-16526-0_14.

Journal Articles

  • Apostolov, M., Scagnelli, SD. (2019). Foreign- Versus Domestic-Owned firms in the Predicament ‘Cui bono?’. Business Systems Research, 10(2), 18-36. https://doi.org/10.2478/bsrj-2019-015.
  • Scagnelli, SD., Vasile, L., Apostolov, M. (2019). Survival Drivers of Post-Incubated Start-Ups: The Effect of Academic Governance. International Journal of Innovation Management, 23(7), article no. 1950062. https://doi.org/10.1142/S1363919619500622.

Book Chapters

  • Corazza, L., Cisi, M., Scagnelli, SD., Cravero, I. (2018). The accounting of cultural heritage assets of Italian Universities’ Museums: groking the third mission. Smart Tourism (223-236). McGraw-Hill Education.

Journal Articles

  • Belyaeva, Z., Scagnelli, SD., Thomas, M., Cisi, M. (2018). Student perceptions of University Social Responsibility: Implications from an empirical study in France, Italy and Russia. World Review of Entrepreneurship, Management and Sustainable Development, 14(1/2), 23-42. https://doi.org/10.1504/WREMSD.2018.089094.
  • Corazza, L., Cisi, M., Scagnelli, SD. (2018). Creation of Shared Value in Action: The Case of a Living Lab Using Transformative Learning. Journal of Business Ethics Education, 15(2018), 235-258. https://ro.ecu.edu.au/ecuworkspost2013/6779.

Books

  • Scagnelli, SD. (2017). Information Communication Technology (ICT) e azienda - Analisi, Valutazione e Orientamento agli Stakeholders. G. Giappichelli Editore.

Journal Articles

  • Palea, V., Scagnelli, SD. (2017). Do Earnings Reported under IFRS Improve the Prediction of Future Cash Flows? Evidence from European Banks. Australian Accounting Review, 27(2), 129-145. https://doi.org/10.1111/auar.12115.
  • Corazza, L., Scagnelli, SD., Mio, C. (2017). Simulacra and Sustainability Disclosure: Analysis of the Interpretative Models of Creating Shared Value. Corporate Social Responsibility and Environmental Management, 24(5), 414-434. https://doi.org/10.1002/csr.1417.
  • Truant, E., Corazza, L., Scagnelli, SD. (2017). Sustainability & Risk Disclosure: an exploratory study on sustainability reports. Sustainability, 9(4), Article number 636. https://doi.org/10.3390/su9040636.

Book Chapters

  • Corazza, L., Scagnelli, SD. (2016). Social and environmental risk disclosure in sustainability reporting. What does preliminary evidence suggest?. Risk management: perspectives and open issues. A multi-disciplinary approach (142-152). McGraw-Hill Education.

Journal Articles

  • Corazza , L., Scagnelli, SD. (2016). Cibo e inclusione sociale: evoluzioni e possibili soluzioni di un problema di sempre. Electronic Journal of Management, 2(2016), 27p..

Book Chapters

  • Scagnelli, SD. (2015). Companies' Formalized Relationships- a Study of the Effectiveness of Italian Business Network Contracts. Il Ruolo dell’azienda nell’economia (295-307). Societa editrice il Mulino.

Journal Articles

Journal Articles

  • Scagnelli, SD., Corazza, L. (2014). La creazione di valore condiviso: alcuni segnali a livello globale tra profit, no-profit e impresa sociale. ImpresaProgetto Electronic Journal of Management, 3(2014), 9p..

Conference Publications

  • Corazza, L., Scagnelli, SD., Mancini, G. (2014). Quale Ruolo per L'Imprese Sociale Secondo L’Approccio Della Creazione di Valore Condivso?. Proceedings of 7th Colloquium on Social Enterprise (2-19). Universtia Degli Studi di Perugia.

Book Chapters

  • Scagnelli, SD. (2013). L’Innovazione (English title: Innovation). Lectures of Business Administration (125-136). Universita degli Studi di Torino.

Journal Articles

  • Scagnelli, SD. (2013). Business Reporting for Decision Making: An integrated framework for information technology and information systems evaluation. International Journal of Science, Environment and Technology, 2(3), 328-350.
  • Scagnelli, SD., Corazza, L., Cisi, M. (2013). How SMEs disclose their Sustainability Performance. Which variables influence the choice of reporting guidelines?. Studies in Managerial and Financial Accounting, 26(2013), 77-114. https://doi.org/10.1108/S1479-3512(2013)0000026003.

Journal Articles

Research Projects

  • Credit score repairing in Western Australia: state of the art, analysis and future developments for better social inclusion, Credit Fix Solutions Ltd, Scholarships to Support Industry Engagement PhD Projects, 2019 ‑ 2025, $52,500.
  • Obfuscation of climate risk disclosures: Does organisational capital matter?, Accounting and Finance Association of Australia and New Zealand, AFAANZ - Grant, 2024 ‑ 2025, $4,725.
  • Preventing and Controlling Corporate Unethical Business Practices, Edith Cowan University, Early-Mid Career Researcher Grant Scheme 2022 (Stream 2), 2023 ‑ 2024, $37,858.
  • Operational risk incidents and stock price crash risk: An international evidence, Accounting and Finance Association of Australia and New Zealand, AFAANZ - Grant, 2023 ‑ 2024, $5,900.
  • Board reforms and corporate innovation: An international evidence, Accounting and Finance Association of Australia and New Zealand, AFAANZ - Grant, 2021 ‑ 2022, $6,031.

Research Student Supervision

Principal Supervisor

  • Doctor of Philosophy, A STUDY ON INDIVIDUAL CREDIT SCORING THROUGH THE PERSPECTIVE OF SOCIAL INCLUSION

Principal Supervisor

  • Master by Research: Equity e Reward Crowdfunding: what is behind their success?
  • Master by Research: Shareholder proposals' and firm value. Will proposals related to Environmental, Social and Corporate Governance (ESG) topics create more value for shareholders?
  • Master by Research: The impact of artificial intelligence on business
  • Master by Research: Not-for-profit organizations: Reporting to enhance outcomes' accountability
  • Master by Research: Comparative analysis of national accounting standards: Italy and Albania
  • Master by Research: The impact of Solvency II on insurance company book values
  • Doctor of Philosophy: New approaches to business combinations: The impact on performance
  • Master by Research: Can cultural fit be anticipated in Mergers & Acquisitions?
  • Master by Research: Strategic analysis of Lafargeholcim Group
  • Master by Research: Value creation in Mergers and Acquisitions. Case study: AB InBev M&A
  • Master by Research: The integrating relationship between SASB and GRI, the next frontiers of sustainability reporting

Associate Supervisor

  • Doctor of Philosophy: Sustainable business models. Evidence from the European extractive industry
  • Doctor of Philosophy: Implementation of Corporate Social Responsibility practices for SME: A practical application
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