Dr. Maurizio Massaro

PhD in Business Sciences: University of Udine (Italy) - 2005

Laurea in Accounting: Universita’ di Udine -1999-2000

Role: Lecturer in Accounting – University of Udine – Department of Economic Sciences and Statistics

Teaching activity: Financial Statements and Performance Measurement (Undergraduate); Economia Aziendale (Undergraduate)


2016 – Emerald Literati Award winner as highly commended for the paper: Knowledge management in the public sector. A structured literature review
2016 – Mini Track chair “Managing Intellectual Capital for a New Deal in the Public Sector” for the International Research Society for Public Management, Hong Kong 13 - 15 April 2016
2016 – Organizer and conference Chair of the 8th European Conference on Intellectual Capital, Venice 12-15 May 2016
2015 – Organizer and conference Chair of the 16th European Conference on Knowledge Management, Udine 1-3 September 2015
2014 – My last book got the endorsement of ambassador Andrew Young who wrote the “to the reader” section and Prof. Hafiz Mirza Chief, Investment Issues Research Section, UNCTAD, who wrote the “foreword” section and was presented in a “vernissage” at the U.N. in Geneva.
2013 – Third as best Best Conference Proposal Award at the conference “Strategy in Complex Settings”, organized by Strategic Management Society, Glasgow for the paper “ Strategy map as visual artifact for strategy-making in complex settings”.
2012 - Finalist as best thematic paper at the Academy of International Business - South East USA, Fort Lauderdale.

Research interests:

Small and Medium Accounting Practices and intellectual capital development. The research focuses on the problems Small and Medium Accounting Practices and their need of developing their Intellectual Capital. A structural equation model is used to test how IC develops.

Trust and Management Control Systems. The research aims to identify under which condition trust and Management Control Systems integrate and/or substitute eachother. A case study methodology is applied on a group of Italian SMEs.

Economic Value Added and sustainability. The research illustrates what has been achieved in measuring the outcomes of sustainable development efforts and what still needs to be done in order to arrive at aggregate values for national and global commons.

Knowledge management and management control systems. Through a case study, this research examines the 'dark side' issues associated by improperly implementing knowledge sharing and by imposing rules and constraints on behavior. The case study is used to scrutinize the major risks of knowledge sharing and to introduce possible solutions

Knowledge management in the public sector. This research examines KM practices in public organizations using multiple methdologies. Best practices, KM enablers and barriers are identified


Recent and most relevant publications:

MASSARO M., DUMAY J., GUTHRIE J. (2016), “On the shoulders of giants. Undertaking a structured literature review”, Accounting, Auditing and Accountability Journal, forthcoming.

MASSARO M., HANDLEY, K., BAGNOLI C., DUMAY J. (2016), “Knowledge Management in Small and Medium Enterprises. A structured literature review”, Journal of Knowledge Management, Vol. 20, N. 3.

MASSARO M., DUMAY J., BAGNOLI C. (2015), "Where there is a will there is a way: IC, strategic intent, diversification and firm performance", Journal of Intellectual Capital, Vol. 16, N. 2.

MASSARO M., DUMAY J., GARLATTI A. (2015), “Knowledge Management within the public sector: A structured literature review”, Journal of Knowledge Management, Vol. 19, N. 3.

BARDY R., MASSARO M. (2013), "Shifting the paradigm of return on investment: a composite index to measure overall corporate performance", Corporate Governance, Vol.13, N.5, pp.498 - 510.

BARDY R., MASSARO M., RUBENS A., (2013), "Sustainable Development in the Developing World: A Holistic Approach to Decode the Complexity of a Multi-Dimensional Topic", Business System Book Series, ISBN:978-1494325190

MASSARO M., PITTS M., ZANIN F., BARDY R. (2014), "Knowledge Sharing, Control Mechanisms and Intellectual Liabilities in knowledge‑intensive firms", Electronic Journal of Knowledge Management, Vol. 12, N. 2, pp.117-127

MASSARO M., MORO A., LUCAS M. (2012), "Approcci formali e informali al controllo negli innovation network. La relazione tra Leve del Controllo e Fattori della Fiducia", Management Control, Vol. 2, N.1, pp.22-50.


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