Education

March 2018: Third European Colloquium on Qualitative Research (3EQC), directors: Professors Lee Parker (RMIT University, Melbourne), Danture Wickramasinghe (University of Glasgow), Sue Llewellyn (Manchester Business School), Christine Cooper (University of Strathclyde), John Burns (University of Exeter). Convenor Professor Danture Wickramasinghe (University of Glasgow), University of Glasgow, Glasgow (UK)

April 2017: Second European Colloquium on Qualitative Research (2EQC), directors: Professors Lee Parker (RMIT University, Melbourne), Ingrid Jeacle (University of Edinburgh), Chris Carter (University of Edinburgh), Ileana Steccolini (Newcastle University), Convenor Professor Delfina Gomes (University of Minho), University of Minho, Braga (Portugal).

July 2015: First European Colloquium on Qualitative Research (1EQC), directors: Professors Lee Parker (RMIT University, Melbourne), Gary Carnegie (RMIT University, Melbourne) and Lisa Evans (University of Stirling), Convenor Professor Alessandro Lai (University of Verona), University of Verona, Italy.

Apr 2013: Visiting scholar at the University of Burgos (Spain) and ERGO research group, director Professor Carlos Larrinaga.

Nov 2012: Visiting professor at The Centre of Excellence in Accounting and Reporting for Co-operatives – SOBEY Business School, St. Mary University (Halifax – Nova Scotia, Canada) – Executive Director Professor Daphne Rixon.

July-Sept 2011: Visiting scholar at the University of St. Andrews (Scotland) and CSEAR – Centre for Social and Environmental Accounting Research – director Professor Rob Gray

July 2011: Visiting scholar at the University of Burgos (Spain) and ERGO research group, director Professor Carlos Larrinaga

June 2011: Research Day “Doing Research: Methodology and Methods”, Hosted by the Department of Business Administration in the University of Bergamo. The workshop gave the opportunity to present research project in current development. Key speaker: Professor Lee Parker.

June 2011: Summer School Emerging International Scholars Summer School Accounting Research (EISSSAR), directors: Professors James Guthrie and Riccardo Silvi,  University of Bologna, Forlì Campus

March 2007: Ph.D. in Management Sciences at the University of Udine - XIX section

Title of Dissertation: Social reporting practices in corporate groups in Italy [Il Bilancio Sociale nei Gruppi Aziendali in Italia]

Italian Scientific Academic Sector/Scientific area of study: SECS/P07 Economia Aziendale [Business Administration]

Supervisor Professor M. Andreaus 

Sept 2006, Pinerolo (Italy): National School of Teaching Methodology organized by AIDEA (Italian Academy of Business Administration)

May 2006, Siena (Italy): VI Residential Seminar on “Accounting History”. Certosa di Pontignano, Siena.

Jan 2006, Trento (Italy): National School of Research Methodology organized by AIDEA (Italian Academy of Business Administration)

July 2003: BSc (Hons) Economics and Management – General Management at the University of Trento. Thesis subject: Entrepreneurship profiles of social cooperatives in Italy: a factorial analysis. [Profili imprenditoriali della cooperazione sociale in Italia. Costruzione di mappe fattoriali per l’analisi di un campione di cooperative sociali]. Final Grade: 110/110 cum laude.
Academic career and teaching activities
CURRENT ACADEMIC POSITION

Sept 2023: Full Professor of Accounting, Department of Economics and Management, University of Trento. Italian Scientific Academic Sector/Scientific area of study: SECS/P07 Economia Aziendale [Business Administration]

Sept 2018: National accreditation as Full Professor of Accounting [ASN-Abilitazione Scientifica nazionale SSD:SECS/P07]

April 2018 – Sept 2023: Associate Professor of Accounting, Department of Economics and Management, University of Trento. Italian Scientific Academic Sector/Scientific area of study: SECS/P07 Economia Aziendale [Business Administration]

 
previous ACADEMIC POSITIONS

April 2015 –  March 2018: Senior Lecturer of Accounting (tenured – temporary position full time, ref. L.240 – 30/12/2010, art. 24, comma 2, letter B), Department of Economics and Management, University of Trento. Italian Scientific Academic Sector/Scientific area of study: SECS/P07 Economia Aziendale [Business Administration]

Dec 2013: National accreditation as Associate Professor of Accounting. [Abilitazione Scientifica nazionale SSD:SECS/P07]

Dec 2011 –  March 2015: Assistant Professor (tenured – temporary position full time, ref. L.240 – 30/12/2010, art. 24, comma 2, letter A), Department of Economics and Management, University of Trento. Italian Scientific Academic Sector/Scientific area of study: SECS/P07 Economia Aziendale [Business Administration]

2010 – 2014: Research Fellow, European Research Institute on Cooperatives and Social Enterprise (EURICSE), Trento.

Oct 2008 –  Sept 2011: Assistant Professor (temporary position, ref. D.R. 1325 - 25/11/1997), Department of Management and Computer Science, University of Trento. Italian Scientific Academic Sector/Scientific area of study: SECS/P07 Economia Aziendale [Business Administration]

Jan 2008 – Sept 2008: Research Fellow, Department of Economics, University of Trento. Title of the project: Effectiveness and efficiency of social cooperatives and social enterprises [Condizioni di efficacia e di efficienza delle cooperative sociali e delle imprese sociali]. Italian Scientific Academic Sector/Scientific area of study: SECS/P07 Economia Aziendale [Business Administration]

Nov 2006 – Dec 2007: Research Fellow, Department of Management and Computer Science, University of Trento. Title of the project: Disclosure and social responsibility in corporate groups in Italy. [Comunicazione e Responsabilità sociale nei gruppi aziendali italiani].This project is part of the wider national project selected in the PRIN 2005 announcement. Italian Scientific Academic Sector/Scientific area of study: SECS/P07 Economia Aziendale [Business Administration]

 
Research interests

The main research areas are related to Accounting and Social Accounting in the Non Profit Sector, in particular:

  • Social Accounting and Social Reporting in Non Profit organizations, with reference to social enterprises, social cooperatives and cooperatives.
  • The role/use of standards in the Social Accounting Literature: practical and theoretical contributions.
  • Differences and similarities between Social Accounting and Accounting for the mission statement in NPOs.
  • Accounting and Accountability in NPOs and especially Social Enterprises in order to contribute to the academic debate on limitations and weakness on traditional accounting, “one-bottom-line” accounting for NPOs.
  • Business Ethics and the Social Responsibility of the firm
  • The Italian Economia Aziendale tradition: definition, managerial implication and disclosure with reference to non profit organisations
Memberships in societies and scientific committees
Membership 

2016 – to date: Member of AIDEA- Accademia Italiana di Economia Aziendale, the Italian Association of Scholars in Accounting, Management and Business Administration

2015 – to date: Member of SIDREA- Società Italiana di Ragioneria ed Economia Aziendale, the Italian Association of Scholars in Accounting 

2012 – to date: Member of the BAFA – British Accounting and Finance Association

2012 – to date: Member of the EAA – European Accounting Association

2012 – to date: Member of the International Research Network on Accounting for Cooperatives and Mutual Entities (ACCOOP) 

2010 – to date: Member of the RIBES Research Groups (Research and Ideas on Business Ethics and Social Accounting) in the Department of Economics and Management, University of Trento

2009 – to date: Member of the research group “Social Reporting in corporate groups” by GBS – National Research Groups on Social Report.

2009 – to date: Member of CSEAR, The Centre for Social and Environmental Accounting Research, University of St. Andrews, Scotland. From 2013 she also represent Italy as International Associate of the CSEAR 

2006 – to date: Member of the EBEN Italy Association, Italian Chapter of EBEN Europe – European Business Ethics Network

2005 – to date: Member of CIFREM - The Interdepartmental Centre for Research Training in Economics and Management, University of Trento

2004 – to date: Member of AIDEA Giovani, the Italian Association of Young Researchers on Business Administration

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Awards and honours
GRANTS and AWARDS

2022 - EAA Award – Accounting in Europe Best Reviewer Award. I have been awarded as one of the best Reviewer for 2021 for the journal Accounting in Europe

2020: Wiley Top Downloaded Paper. The paper Costa E., Goulart da Silva G., (2019), Non-Profit Accountability: the viewpoint of the primary stakeholders, Financial Accountability & Management, 35, 37-54 is in the top 10% most downloaded paper in 2018-2019.

2017: Emerald Literati Network Awards for Excellence. The paper  Costa E., Pesci C. (2016), Social impact measurement: Why do stakeholders matter?, Sustainability Accounting, Management and Policy Journal, Vol. 7, Issue 1, pp. 99-124. is a Highly Commended paper in the 2017 Emerald Literati Network Awards for Excellence. 

2015: 10,000 Canadian Dollars from Centre of Excellence in Accounting and Reporting for Co-operatives (CEARC) - Research Grants (competitive call) for the project: Social Impact Measurement for Social Cooperatives.

2013:Best Paper Awards: Carini C., Costa E., (2013), Exploring the performance of social cooperatives during the period of economic crisis: the Italian case. 4th EMES International Research Conference on Social Enterprise, University of Liege (Belgium), July 1-4, 2013 - . Paper selected for the EMES-SOCENT Conference Selected Papers, no. LG13-62 and available online

2013: 4,000 Canadian Dollars from Centre of Excellence in Accounting and Reporting for Co-operatives (CEARC) - Research Grants (competitive call) for the project: Does Corporate Social Reporting affect the Firm’s Value? Empirical evidence from Italian Cooperative Banks

2011: Best Paper Awards: Carini C., Costa E., Carpita M., Andreaus M. (2011), Social Cooperatives: an Italian portrait through PCA analysis, 3rd EMES International Research Conference on Social Enterprise “Social innovation through social entrepreneurship in civil society”, 4-7 July 2011, Roskilde University, Roskilde (Denmark). Paper available on USB-Pen drive. Paper selected for the "EMES Conferences Selected Papers" (ECSP) and available online at http://www.emes.net/fileadmin/emes/PDF_files/Selected_Papers/Serie_3_All_sessions/ECSP-R11-06_Carini_et_al.pdf.

2009: Best Paper Awards: Andreaus M., Costa E., Ramus T. (2009), Accountability as a managerial tool in non-profit organizations: Evidence from Italian CSVs, 2nd EMES International Conference on Social Enterprise, 1-4 July 2009, Trento (Italy), paper available online from the Selected Papers Series: http://www.emes.net/fileadmin/emes/PDF_files/Selected_Papers/serie_2_Theme_4/ECSP-T09-21_Andreaus-Costa-Ramus.pdf