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Dr Cristiana Bernardi

Profile summary

  • Central Academic Staff
  • Senior Lecturer in Accounting and Financial Management
  • The Faculty of Business & Law
  • The Open University Business School
  • Department for Accounting & Finance
  • cristiana.bernardi

Web links

Professional biography

Before joining the Open University Business School, Cristiana previously worked as a post-doctoral researcher at Roma Tre University, having been awarded her PhD from that institution in May 2015.

Research interests

  • Integrated Reporting
  • Corporate Sustainability Reporting
  • Climate Change Risk Disclosure
  • COVID-19 Pandemic-Related Regulatory News Communications
  • Child Labour
  • Impression Management
  • Intellectual Capital
  • Market-Based Accounting Research
  • Narrative Disclosures

Teaching interests

Teaching

  • B100 - An Introduction to Business and Management
  • B291 - Financial Accounting
  • B805 - Dissertation (Finance)
  • BB831 - Corporate Finance (MBA)
  • BB841 - Managing Financial Risk 
  • B860 - Research Methods for Finance (MSc in Finance)
  • B861 - Investment and Portfolio Management (MSc in Finance)
  • B862 - Derivatives and Risk Management (MSc in Finance)
  • B294 - Financial Analysis and Decision Making
  • B816 - Financial Strategy and Governance

Impact and engagement

Cristiana has acted as a referee for the following journals: The British Accounting Review, Journal of Accounting and Public Policy, Accounting, Auditing & Accountability Journal, Accounting Forum, Journal of Business Finance & Accounting, Journal of Intellectual Capital and Meditari Accountancy Research.

  • Member of the Editorial Advisory Board of Accounting, Auditing & Accountability Journal
  • Member of the Editorial Advisory Board of the journal Meditari Accountancy Research
  • Member of The British Accounting and Finance Association 

 

 

Cristiana has an extensive network of collaborators in leading business schools in and outside the UK.

Publications

The value relevance of US firms’ mandated financial risk disclosures attributable to the impact of climate change (2024-03)
Liu, Siqi; Bernardi, Cristiana and Stark, Andrew W.
Journal of Sustainable Finance and Accounting, 1, Article 100002

A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image (2021-12)
Perkiss, Stephanie; Bernardi, Cristiana; Dumay, John and Haslam, Jim
Critical Perspectives on Accounting, 81, Article 102229

[Editorial] Intellectual capital accounting in the age of integrated reporting: a commentary (2019)
Abhayawansa, Subhash; Guthrie, James and Bernardi, Cristiana
Journal of Intellectual Capital, 20(1) (pp. 2-10)

On the value relevance of information on environmental and social activities and performance – Some evidence from the UK stock market (2018-08-31)
Bernardi, Cristiana and Stark, Andrew W.
Journal of Accounting and Public Policy, 37(4) (pp. 282-299)

Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts (2018-01-31)
Bernardi, Cristiana and Stark, Andrew W.
British Accounting Review, 50(1) (pp. 16-31)

Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective (2017-10-02)
Dumay, John; Bernardi, Cristiana; Guthrie, James and La Torre, Matteo
Meditari Accountancy Research, 25(4) (pp. 461-480)

Integrated reporting: A structured literature review (2016-09)
Dumay, John; Bernardi, Cristiana; Guthrie, James and Demartini, Paola
Accounting Forum, 40(3) (pp. 166-185)

Managerial Integrated Reporting Evidence from practice (2014)
Demartini, Paola; Paoloni, Mauro; Paoloni, Paola and Bernardi, Cristiana
Management Control(3) (pp. 37-58)

Implementing Integrated Reporting - Lessons from the Field (2020-03-01)
Bernardi, Cristiana
SpringerBriefs in Accounting
ISBN : 978-3-030-11193-9 | Publisher : Springer | Published : Cham

The concept of capitals. Unit 10 (2024)
Halari, Anwar; Bernardi, Cristiana; Dimes, Ruth and Shields, Karin
In: Smith, Susan; Murphy, Richard and Rose, Jennifer eds. Principles of Accounting
Publisher : Accounting Streams | Published : Ely, UK

Integrated Reporting and Integrating Thinking: Practical Challenges (2019)
La Torre, M.; Bernardi, C.; Guthrie, J. and Dumay, J.
In: Arvidsson, S. ed. Challenges in Managing Sustainable Business
ISBN : 978-3-319-93265-1 | Publisher : Palgrave Macmillan | Published : Cham

A management control system for environmental and social initiatives: An intellectual capital approach (2017)
Demartini, Paola and Bernardi, Cristiana
In: Guthrie, James; Dumay, John; Ricceri, Federica and Nielsen, Christian eds. The Routledge Companion to Intellectual Capital
ISBN : 9781138228214 | Publisher : Routledge

What can we learn from the first ‘like meat’ business made in Italy? New Business Models for the Vegan Production (2023-10-12)
Demartini, Paola; Bernardi, Cristiana and Marii, Adriana
In : 6th PISB Workshop: New perspectives and interdisciplinary approaches to entrepreneurship (19-20 May 2023, Urbino, Italy) (pp. 11-30)

How the biggest chocolate makers and sellers in the UK fare on sustainability (2024-03-29)
Bernardi, Cristiana; Dumay, John and Perkiss, Stephanie
The Conversation

Each Easter we spend about 62USD a head on chocolates, but the cost of buying unsustainable products can be far greater (2024-03-20)
Perkiss, Stephanie; Bernardi, Cristiana and Dumay, John
The Conversation

At chocolate time, we’ve discovered what the brands that score best on child labour and the environment have in common (2023-03-27)
Dumay, John; Bernardi, Cristiana; Samuel, Mawutor and Stephanie, Perkiss
The Conversation

Want to buy guilt-free Easter chocolate? Pick from our list of ‘good eggs’ that score best for the environment and child labour (2022-04-08)
Dumay, John; Bernardi, Cristiana and Perkiss, Stephanie
The Conversation

Turning to Easter eggs to get through these dark times? Here's the bitter truth about chocolate (2020-04-07)
Perkiss, Stephanie; Bernardi, Cristiana and Dumay, John
The Conversation