Curriculum Vitae

 

FRANCO CESCON

CV: July 2023

 Education

  • Degree in Business Administration, Faculty of Economics, University of Venice, Venice, I, (November, 1982)

Postgraduate studies

  • Research Fee, The M.Sc. in Accounting and Finance, Department of Accounting and Finance, The London School of Economics (LSE), London, (October 1989 to April 1990)
  • Visiting Scholar, Department of Accounting and Finance, The London School of Economics, London, UK, (September 1996 to October 1996).

Academic Experience

Positions

  • Senior Professor, Accounting and Control Unit, University of Udine, I, (November 2016 to November 2019)
  • Full Professor of Business Administration, University of Udine, I, (December, 2006)
  • Associate Professor of Business Administration, University of Udine, I, (November, 2001)
  • Researcher of Business Administration, University of Udine, I, (February, 1992)
  • Research Assistant of Business Administration, University of Venice, I, (1984 to 1988).

Teaching

Undergraduate Degrees Courses at University of Udine (more recent)

  • Business Administration, first academic year (2011/2012 to 2016/2017);
  • Management Accounting and Control, third academic year, (2011/2012 to 2015/2016);
  • Management Accounting and Control, third academic year, (2018/2019).

Graduate Degrees Courses at University of Udine

  • Working Capital Management and Control, second academic year, (2019/2020);
  • Working Capital Management and Control, second academic year, (2020/2021);
  • Working Capital Management and Control, second academic year, (2021/2022);
  • Working Capital Management and Control, second academic year, (2022/2023).

Research Degrees Courses at University of Udine

  • Accounting for Decision-Making and Control, PhD degree in Managerial and Actuarial Sciences, (2013 to 2016);
  • Cost and Management Accounting, PhD degree in Business Studies, (2003 to 2013).

Research interests

  • Management Accounting and Control
  • Strategic Management Accounting
  • Costing for Decision Making and Control
  • Investment Appraisal in Advanced Manufacturing Systems
  • Financial Management, mainly based on analytical models
  • Working Capital Management
  • Foreign Exchange Risks

Research activities

PhD

  • Director, PhD in Business Studies, University of Udine, (May 2006 to May 2011).

Department

  • Coordinator of the Administration and Control Research Unit, Department of Finance, University of Udine (2000 to 2005).
  • Vice Director, Department of Finance, University of Udine, (October 2005 to December 2010).
  • Commission member Scuola Superiore, Students selection for the Business Study Unit, University of Udine, (2014-2016).

Selected Programmes

  • PRIN, 2009, Dalle regole di governance e di gestione del rischio alle performance: ruoli, strumenti, e condizioni di attuazione nelle imprese, Financed by MIUR, Responsabile Scientifico - Udine Research Unit - Cescon, F. , Coordinator prof. Riccaboni, A., University of Siena, Italy.
  • International Research, 2000, The Current State of Business Disciplines, Responsabili Scientifici (in Italia)  Cescon, F. e Brunetti, G. – rispettivamente University of Udine e Bocconi University – Coordinator Shry Bhagwan Dahiya, India.
  • CNR, 1997, Gli strumenti di controllo nella gestione aziendale, Financed by CNR, Responsabile Scientifico Cescon, F., University of Udine, Italy;
  • International Research, 1995, International Project on Managerial Percepetion on Short-termism; , Responsabili Scientifici (in Italia)  Cescon, F. e Brunetti, G. – rispettivamente University of Udine and Bocconi University  – Coordinator prof. Demirag, I., UK. 

Publications (no editorship and wip)

Papers

  • Cescon, F., 2023, [with Rossi, G.], Foreign Exchange Risks, Economia Aziendale Online, ISSN 2038-5498, Volume 14 – N. 1/2023, pp. 123-140, DOI:10.13132/2038-5498/14.1.123-140.
  • Cescon, F., 2021, [with Grassetti, L.], Financial Control and Business Strategy in Start-up Companies: An Empirical Analysis, Management Control, ISSN 2239-0391, 2 - Special Issue, pp. 189-214, DOI: 10.3280/MACO2021-002-S1009.  
  • Cescon, F., 2020, [with Garlatti, A.], Costing to support strategies for product development. An empirical study of large international companies, Management Control, ISSN 2239-0391, 1-Special Issue, pp. 127-150.
  • Cescon, F., 2019, [with Costantini, A., Grassetti, L.], Strategic choices and strategic management accounting in large manufacturing firms, Journal of Management and Governance, 23:605-636, https://doi.org/10.1007/s10997-018-9431-y.
  • Cescon, F., 2012,  The Impact of AMT Firm  Characteristics on Innovative Costing Techniques and Non-Financial Measures of Performance, in: Performance Measurement and Management Control: Global Issues, edited by Davila, A., Epstein, M., C., Manzoni, J-F,. (Studies in Managerial and Financial Accounting), Volume 25, Emerald Group Publishing Limited, pp. 91-115, ISSN: 978-1-78052-910-3, doi: 10.1108/S1479-3512 (2012) 0000025007.
  • Cescon, F., 2010, Investment in New Manufacturing Systems: An Italian-based empirical analysis, Economia Aziendale Online, No. 1/2010, p. 13-26, ISSN 1826-4719.
  • Cescon, F., 2006, Analisi dei costi: Prospettiva Economica e Contabile, Contabilità Finanza e Controllo, p. 813-816, ISSN 2038-8896.
  • Cescon, F., 2002, Short-term Perceptions, Corporate Governance and the Management of R & D in Italian Companies, The Journal of Management and Governance, 6, 255-270, Kluver Academic Publisher, ISSN 1385-3457.
  • Cescon, F., 1998, Investment Appraisal and Measures of Performance in Italian Divisionalised Companies, The Journal of Management and Governance, 2; 191-212, Kluver Academic Publisher, ISSN 1385-3457.
  • Cescon, F., 1993, Measurement Performance in the Subsidiaries of Financial Groups: An Economic Approach, Economia Aziendale. Four Montly Review of the Accademia Italiana di Economia Aziendale, volume XII, Number 2, August 1993, Giuffrè Milano, pp. 153-175, ISSN 1120-0588.

Books

  • Cescon, F., 2021, Pianificazione e controllo per il capitale circolante, Giuffrè Francis Lefebvre (Italia), Milano, pp. 1-113, ISBN 978-88-288-3386-4. (Monograph)  
  • Cescon, F., 2015, Costing per il controllo, McGraw-Hill Education (Italia), Milano, pp. 1-140, ISBN 978-88-386-7481-5. (Monograph)
  • Cescon, F., 2006, Analisi finanziaria per il controllo di gestione, Isedi, pp.1-254, ISBN 88-8008-322-8. (Monograph)
  • Cescon, F., 2004, Rilevazioni e determinazioni quantitative d’azienda. Logiche di contabilità generale, principi economici e bilancio, Giuffrè Editore, pp. 1-271 + CD, ISBN 88-14-11342-4.  (Monograph)
  • Cescon, F., 2001, La programmazione degli investimenti nella transizione ai nuovi ambienti industriali. Teoria e strumenti per il sistema di controllo, Cedam, pp. 1-266, ISBN 88-13-23603-4. (Monograph)
  • Cescon, F., 1995, L’analisi finanziaria nella gestione aziendale. Teoria, strumenti, applicazioni, Utet, pp. 1-227, ISBN 88-7750-329-7. (Monograph)
  • Cescon, F., 1988, Il controllo di gestione nello sviluppo e nel risanamento aziendale, Cedam Casa Editrice, pp. 1-129, ISBN 88-13-16427-0. (Monograph)

Contribution to books

  • Cescon, F., 2018, Strategic cost and cash flow analysis to invest in new products development: An integrated perspectives, in: Tendenze nuove negli studi economico-aziendali: L’evoluzione dei rapporti azienda-società, a cura di Schillaci, C.E., Società editrice il Mulino, p. 457-483, ISBN: 978-88-15-28057-2. (Article)
  • Cescon, F. 2017, L’analisi dell’equilibrio monetario, In: Economia aziendale casi e testi, a cura di Cescon, F., Garlatti, A., Wolters Kluver, p. 115-131, ISBN 978 88 133 63314. (Article)
  • Cescon, F., 2016, [with Costantini, A., Grassetti, L.], Strategic Perspective in Management Accounting: field-based evidence, in: Il Governo aziendale tra tradizione e innovazione, a cura di Marchi, L., Lombardi, R., Anselmi, L., FrancoAngeli Editore, p. 7-32, ISBN 978-88-917-3426-6. (Exploratory research)
  • Cescon, F., 2015, [with Costantini, A., Rossi, G.], Business Strategy and Ownership:How do they Affect Management Accounting Innovations and Risk Management in Large Firms in Italy, In: Il ruolo dell'azienda nell'economia. Esiste un modello aziendale orientate alla crescita? A cura di Di Cagno, N., Invernizzi, G., Mechelli, A., Ugolini, M., Società editrice il Mulino, p. 217-231, ISBN: 978-88-15-25462-7. (Exploratory research)
  • Cescon F., 2014, [with Costantini, A., Rossi, G.], Scelte strategiche e tecniche di risk management nelle grandi imprese manifatturiere, in: Il governo dei rischi aziendali tra esigenze di mercato e fattori istituzionali, a cura di Riccaboni, A., Bozzolan, S., Catuogno, S., Cescon, F., Lai, A., FrancoAngeli, p. 15-28, ISBN 978-88-204-9883-2. (Exploratory research).
  • Cescon, F., 2013, [with Costantini, A., Rossi, G.], The Influence of Business Strategy and Ownership on Management Accounting Innovation and Risk Management Techniques: An Empirical Analysis in Large Manufacturing Companies in Italy, in: The Firm’s Role in the Economy: Does a Growth-Oriented Business Model Exist?, Atti di convegno, Aidea, p. 1-29, ISBN 978-88- 66112945. (Exploratory research)
  • Cescon, F., 2011, [with Costantini, A., Modica, P.], La valutazione della ricerca nel Regno Unito: Un’analisi del Research Assessment Exercice 2008, in: a cura di Palumbo, R., FrancoAngeli, p. 181- 202, ISBN 978-88-568-4745-1. (article)
  • Cescon, F., 2010, The Influence of AMT Firm Characteristics on Innovative Costing Techniques: A Contingency-Based Study. In: Economia Aziendale & Management: Scritti in onore di Vittorio Coda, a cura di Airoldi, G., Brunetti, G., Corbetta, G,. Invernizzi, G., pp. 679-696, Editore Egea, ISBN 978-88-238-1104-1. (Exploratory research)
  • Cescon, F., 2010, Il flusso di cassa della gestione corrente, In: Economia aziendale casi e testi, a cura di Cescon, F., Garlatti, A., Cedam Editore, p. 59-68, ISBN 978 88 133 63314. (article)
  • Cescon, F., 2005, L’analisi del flusso di circolante della gestione, In: Economia aziendale casi e testi, a cura di Cescon, F., Garlatti, A., Cedam Editore, pp. 61-70, ISBN 88-13-26450-X. (article)
  • Cescon, F., 2000, [with Brunetti, G.], Management Accounting, Costing and the New Business Environment, In: The Current State of Business Disciplines, Edited by Shry Bhagwan Dahiya,Volume 5, Management - II, pp. 2513-2532, Spellbound Publications PTV, LTD, Rohtak (India), ISBN 81-7600-054-X (Vol.- 5). (Exploratory research)  
  • Cescon, F., 1998, [with Brunetti, G.], Capital Markets and Corporate Governance in Italian Companies: A Study of Short-term Pressures, In: Corporate Governance, Accountability and Pressures to Perform: An International Study, Edited by Demirag, I. S., JAI Press Inc, Stamford, Connecticud, USA; Vol. 2, pp. 269-295, ISBN 0-7623-0420-0. (research)
  • Cescon, F., 1995, Capital Budgeting e Misurazione delle Performance nelle Imprese Divisionalizzate. Uno Studio delle Pratiche di Controllo Finanziario nelle Aziende Manifatturiere: Italia, Germania, USA., In: La valutazione delle performance aziendali. Un’analisi dei modelli e delle tecniche nelle imprese divisionalizzate e nel merchant banking, a cura di Mazzocco, G. N.,  Cedam Editore, pp. 27- 80, ISBN 88-13-19218-5. (Exploratory research)
  • Cescon, F., 1994, Conto economico, Indici di bilancio , Rendiconto finanziario , Stato patrimoniale, In: Amministrazione e Controllo, a cura di Brunetti, G., Santesso, E., UTET, pp. 220-233, 361-379, 493-514, 612-622, ISBN 88-7750-257-6. (articles)      

Paper for Practitioners

  • Cescon, F., 2009, Sistemi di costing: Hanno un ruolo i nuovi product costing? Un’analisi empirica, con una comparazione 1998-2007, in Italia, Rivista dei Dottori Commercialisti, vol. 4/2009, p. 657-677, ISSN: 0485-2281. 
  • Cescon, F., 2007, Informazioni di costo per le decisioni di breve termine: un approccio manageriale, Rivista dei Dottori Commercialisti, N. 2 – 2007, pp. 187-217, ISSN 0485-2281. 
  • Cescon, F., 2000, Determinazione e gestione dei costi in Italia, Rivista dei Dottori commercialisti, Anno LI, Fasc 1 -2000, pp. 17- 48, ISSN 0485-2281.  

 

Congress and workshop

Presentations (recent and past)

  • European Institute for Advanced Study in Management (EIASM), University of Perugia, Assisi, April, 2023.
  • European Institute for Advanced Study in Management (EIASM), Sant’Anna School of Advanced Studies, Pisa, July, 2022.
  • Società Italiana di Ragioneria ed Economia Aziendale, (SIDREA), University of Bari, Bari (I), virtual meeting, November 2020.
  • Società Italiana di Ragioneria ed Economia Aziendale, (SIDREA), University of Ancona, Ancona (I), June 2019.
  • European Institute for Advanced Study in Management (EIASM), Brussels (B), December 2018.
  • Accademia Italiana di Economia aziendale, (AIDEA), University of Roma Tre, Roma, (I), September 2017.
  • Società Italiana di Ragioneria ed Economia Aziendale, (SIDREA), University of Pisa, Pisa (I), September 2016.
  • Accademia Italiana di Economia aziendale, (AIDEA), University of Lecce, Lecce, (I), September 2013.
  • European Institute for Advanced Study in Management (EIASM), Nice (F), September 2011.
  • University Bocconi, Milan (I), December 2009.
  • European Institute for Advanced Study in Management (EIASM), Brussels (B), December 2008.
  • European Accounting Association (EAA): Bordeuax (F), 22th annual congress, 1999; Graz (A), 20th annual congress, 1997; Brimingham (UK), 18th annual congress,1995.

 Partecipations (recent: from 2018)

  • EIASM, Conference on Management Accounting and Control in SMEs, University of Perugia, Assisi, April, 2023.
  • EIASM, MSAR - Manufacturing & Service Accounting Research Conference, Sant’Anna School of Advanced Studies, Pisa, July, 2022.
  • EIASM, Manufacturing & Service Accounting Research Conference, MSAR 2021, Pisa (I),  Online, June 2021.
  • Workshop Towards Business2030 by integrating Purpose and Materiality with Innovation and Performance, Luiss Business School, Rome, (I), October 2019.

·         1th EIASM Conference on Management and Control in SMEs, Assisi, (I), April 2019.

  • II Sidrea International Workshop (SIW) “Make Integrated Thinking in Practice. Aligning Corporate Purpose with Sustinable Strategy”, Luiss Roma, (I), May 2018.

Reviewer activities

  • Journal of Management Control

Academic member

  • European Accounting Association (EAA)
  • Accademia Italiana di Economia Aziendale (AIDEA)
  • Società Italiana Docenti di Ragioneria ed Economia Aziendale (SIDREA)

Quanto sopra viene dichiarato dal sottoscritto consapevole delle sanzioni penali previste dall’art. 76 del DPR 445/2000 per le ipotesi di falsità in atti e dichiarazioni mendaci.

Udine, July 2023

FIRMA: Franco Cescon