PRIN Grant 2022HFYPCJ (2023-2025) “The impact of diversity and inclusion on management control and corporate disclosure: the role of finance."

Coordinator: Angelo Ditillo

ABSTRACT

The objective of this research project is to understand the role of diversity and
inclusion together with the organization logics of the finance department in improving
efficiency and effectiveness of accounting information both financial and non-financial
and the related management controls. The project considers diversity – measured as
surface-and deep-level characteristics and intersectionality (Harrison et al. 1998;
Holvino 2010; Yadav and Lenka 2020) and inclusion measured as fairness
representation leader commitment to diversity and as diversity climate (Roberson 2006;
Nishii 2016) together with the organization logics of the finance department that could
help to explain its real functioning and dynamics. In order to reach its intended
objectives the project intends to use two different research methodologies that would
optimize research effectiveness: field studies and survey. More specifically the
analyses will be based on twenty-five in-depth interviews with senior managers
financial accountants management accountants information system managers
sustainability managers diversity and inclusion and human resources managers and
selected operational managers as well as on information gathered through
questionnaires sent out to a sample made up of all Italian listed entities and a selected
sample of non-listed companies. We believe that the results of our study will be
important for academics regulators professionals as well as public in general to
understand the social and the economic benefits of setting up a diverse and inclusive
finance department and the way to design implement and manage proper diversity and
inclusion practices and solutions thus reinforcing awareness about the role of diversity
and inclusion in our economy and society.