Fusion of Accounting and Accountability

Valentina Minutiello is a PON Researcher in Accounting at Cattaneo University (LIUC), Italy, and a Certified Chartered Accountant. At the same University, she is an Assistant Professor for the courses of Management and Principles of Accounting, Accountability & Sustainable Accounting, Accounting and Financial Reporting, International Financial Reporting and Impact Accounting & ESG Reporting. Since she entered the academic world as a Ph.D. student in Management, Finance and Accounting, she has shown interest in the following research topics: the adoption of Sustainability Reporting and/or Integrated Reporting and the identification of factors that can increase their quality, the evolution of Accounting Education, corporate governance issues and their implications for corporate reporting, the peculiarities of family businesses and SMEs concerning sustainability, the Intellectual Capital Disclosure and the Diversity, Equity & Inclusion practices.

• Introduction.- The Evolution of Non-Financial Reporting: Antecedents and Reference Legislation.- Sustainability Reporting.- Integrated Reporting.- A Comparison of the SR and the IR: Empirical Case Studies on the Implementation Process.