Dr Michele Bigoni

Senior Lecturer in Accounting

About

Michele Bigoni is a Senior Lecturer in Accounting at Kent Business School. Previously, he was Lecturer in Accounting at Queen's Management School, Queen's University Belfast. He holds a PhD in Accounting and Finance from the University of Ferrara, Italy.

His main areas of research are critical accounting and accounting history. Public sector accounting is another field of interest, where he carries out research on public value measurement and management.

Michele has been recognised as one of the "thought leaders" in the field of accounting history and religion (Cordery, Accounting History, 2015, p. 447) and has received numerous prizes for his teaching and research, including the Academy of Accounting Historians’ Margit F. and Hanns Martin Schoenfeld Award, the Head of School Prize for Research at Queen’s Management School and the Kent Union’s Above and Beyond Award for teaching.

Michele serves as a referee for many international journals, including the 3* journals Accounting, Auditing and Accountability Journal and Critical Perspectives on Accounting. His teaching interests cover both financial and management accounting. He has also taught accounting in the public sector.

Research Interests

Michele’s main area of research is critical accounting.

He studies accounting in association with the social and organisational context in which it operates by analysing the roles accounting can play in organisations and society beyond the traditional focus of promoting efficiency and rational decision making. His work is interdisciplinary in nature, and insights from different disciplines, including philosophy, sociology, religion and political economy are used in his analysis of accounting technologies.

Particularly relevant for Michele’s research is the work of French sociologist and philosopher Michel Foucault. Michele has paid particular attention to the role accounting has in the establishment and reproduction of power relations. In Michele’s work, accounting and its efficiency-rhetoric are seen as effective tools to make decisions look neutral and disinterested even when they are enacted to promote the interest of those who hold the supreme authority in a society. He has also investigated how accounting enables a penetrating control on distant people and sites and has the potential to highlight any deviations from a standard set by those in power. These themes have been analysed both in contemporary society and from a historical perspective, where, for instance, Michele has analysed the role of accounting in the reproduction of a Bishop’s pastoral power in the 15th century Diocese of Ferrara or the contributions of accounting to a major reform of the University of Pisa within the 16th century Grand Duchy of Tuscany.

Michele has well-established, enduring relationships with British, Italian, Spanish, Portuguese, German and Australian Universities. Michele is also interested in studying public sector, most especially issues related to planning and control systems, performance management and public value measurement and management.

Michele’s publications are in both Italian and English language journals, some of the most recent ones appearing in the 3* journals Accounting, Auditing and Accountability Journal and Critical Perspectives on Accounting. The international standing of his research is also confirmed by the book he has recently edited, which acknowledges the contributions of Italian, Spanish and Portuguese scholars in the field of accounting and power (Bigoni, M., Funnell, W. (2018), The Italian and Iberian influence in accounting history: the imperative of power. New York: Routledge).

Michele’s current research projects include the investigation of the role of accounting and other written techniques in the management of prisons and the contributions of accounting to the development of the Roman Inquisition in the 16th century. He is also studying the use of accounting in Fascist Italy, most especially as a means for the State to control universities and in the attempted annihilation of Jews. He is also developing a literature review on public value creation, measurement and management from an international perspective.

Teaching

Michele has taught at both undergraduate and postgraduate level in Italy and the UK. His portfolio of taught courses includes Introductory Financial Accounting, Management Accounting, Accounting for Non-Specialists, Issues in Not-For-Profit and Public Sector Accounting, Financial Statement Analysis, Public Sector Planning and Control and Introductory Public Sector Accounting. He has also extensive experience in executive education. He is currently module convenor for AC521 “Management Accounting I” and CB937 “Financial and Management Accounting”.

Supervision

Supervision topics

  • Accounting history
  • Accounting and power
  • The role of accounting in its social and political context
  • Accounting change in the public sector
  • Accounting and public value
Current Supervisees
  • Orie Miyazawa: Cultural Legacies and Their Implications for Accounting and Accountability in Modern Japan.

 

Professional

Michele has been consultant to a medium-sized Italian Municipality for the design and implementation of a performance measurement and management system. He has also worked with charities in the preparation of their annual reports.

Michele is a member of the Higher Education Academy and of the Academy of Accounting Historians.

Publications

Also view these in the Kent Academic Repository

Article

  • Papi, L. et al. (2018). Measuring public value: a conceptual and applied contribution to the debate. Public Money & Management [Online] 38:503-510. Available at: https://doi.org/10.1080/09540962.2018.1439154.
  • Bigoni, M. et al. (2018). Accounting and raison d'État in the Grand Duchy of Tuscany: Reopening the University of Pisa (1543–1609). Critical Perspectives on Accounting [Online] 56:1-19. Available at: http://dx.doi.org/10.1016/j.cpa.2017.12.008.
  • Deidda Gagliardo, E. et al. (2017). The effectiveness of incubation programs in startup development. Rivista italiana di ragioneria e di economia aziendale:225-239.
  • Deidda Gagliardo, E. et al. (2015). Performance measurement in public service contracts for Local Transport. Rivista italiana di ragioneria e di economia aziendale:368-389.
  • Bigoni, M. and Funnell, W. (2014). Ancestors of Governmentality: Accounting and Pastoral Power in the 15th century. Critical Perspectives on Accounting [Online] 27:160-176. Available at: http://dx.doi.org/10.1016/j.cpa.2014.05.001.
  • Bigoni, M., Gagliardo, E. and Funnell, W. (2014). Contabilità e potere pastorale. Il contributo delle tecniche contabili al rafforzamento del potere della Chiesa nel XV secolo. Contabilità e cultura aziendale [Online]:55-83. Available at: http://dx.doi.org/10.3280/CCA2014-001005.
  • Bigoni, M. and Gagliardo, E. (2013). Brunetta's Reform swan song? An assessment of its success in local governments through the analysis of its tools. European Scientific Journal 9:403-428.
  • Bigoni, M., Deidda Gagliardo, E. and Funnell, W. (2013). Rethinking the sacred and secular divide: Accounting and accountability practices in the Diocese of Ferrara (1431-1457). Accounting, Auditing & Accountability Journal [Online] 26:567-594. Available at: http://dx.doi.org/10.1108/09513571311327462.
  • Bigoni, M. and Gagliardo, E. (2013). Italy's Got Talent: How Italian leading companies in confectionery industry overcame the crisis. European Scientific Journal 9:35-59.
  • Poddighe, F., Deidda Gagliardo, E. and Bigoni, M. (2013). Performance Plan of Italian medium and large-sized municipalities. An assessment of normative alignment and programmatic adequacy. Azienda pubblica [Online]:451-475. Available at: http://www.aziendapubblica.com/articolo_digital/dettaglio/francesco-poddighe-michele-bigoni-enrico-deidda-gagliardo/il-piano-della-performance-2011-2013-dei-comuni-italiani-di-medie-e-grandi-dimensioni-allineamento-normativo-e-adeguatezza-programmatica-in.
  • Deidda Gagliardo, E. and Bigoni, M. (2012). Il Piano della Performance nei Comuni medi. La proposta di una nuova configurazione per superare l'inadeguatezza delle prime applicazioni. Rivista italiana di ragioneria e di economia aziendale October - November 2015:228-242.

Book section

  • Bigoni, M. et al. (2018). Giovanni Antonio Moschetti's Universal Trattato: an unexplored contribution to accounting theory and practice. in: Sargiacomo, M. et al. eds. The origins of accounting culture: The Venetian connection. Routledge, pp. 84-100. Available at: https://www.routledge.com/The-origins-of-accounting-culture-The-Venetian-Connection/Sargiacomo-Coronella-Mio-Sostero-Di-Pietra/p/book/9781138103610.
  • Bigoni, M., Deidda Gagliardo, E. and Funnell, W. (2018). Accounting and the Diffusion of Sacred Values in the Diocese of Ferrara (1431-1457). in: Bigoni, M. and Funnell, W. N. eds. The Italian and Iberian Influence in Accounting History. The Imperative of Power. New York and London: Routledge, pp. 19-40. Available at: https://www.routledge.com/The-Italian-and-Iberian-Influence-in-Accounting-History-The-Imperative/Bigoni-Funnell/p/book/9781138048478.
  • Bigoni, M. and Funnell, W. (2017). Accounting and the Restoration of Pastoral Power in the 15th-century Roman Catholic Church. in: Bigoni, M. and Funnell, W. N. eds. The Italian and Iberian Influence in Accounting History. The Imperative of Power. New York and London: Routledge, pp. 63-88. Available at: https://www.routledge.com/9781138048478.
  • Bigoni, M. and Funnell, W. (2017). The Imperative of Power: Accounting in Diverse Settings. in: Bigoni, M. and Funnell, W. N. eds. The Italian and Iberian Influence in Accounting History. The Imperative of Power. New York and London: Routledge, pp. 1-16. Available at: https://www.routledge.com/9781138048478.
  • Gobbo, G. et al. (2016). La valutazione delle performance nelle pubbliche amministrazioni nella prospettiva del valore pubblico. in: Marchi, L., Lombardi, R. and Anselmi, L. eds. Il governo aziendale tra tradizione e innovazione. Milan, Italy: FrancoAngeli, pp. 161-184. Available at: http://ojs.francoangeli.it/_omp/index.php/oa/catalog/book/217.
  • Bracci, E., Gagliardo, E. and Bigoni, M. (2014). Performance Management Systems and Public Value Strategy: A Case Study. in: Public Value Management, Measurement and Reporting. Bingley, UK: Emerald Group Publishing Limited, pp. 129-157. Available at: http://dx.doi.org/10.1108/S2051-663020140000003006.
  • Bigoni, M. and Beghelli, C. (2014). Performance tools. An analysis of Performance Plans and Reports in medium and large-sized municipalities. in: Gli strumenti della performance. Un'analisi dei Piani e delle Relazioni sulla Performance 2011 nei comuni di grandi dimensioni. Milan, Italy: FrancoAngeli, pp. 92-122.

Conference or workshop item

  • Bigoni, M. (2017). Accounting and Raison d'État in the Grand Duchy of Tuscany: Reopening the University of Pisa (1543-1609). in: The Ninth Accounting History International Conference.
  • Bigoni, M. et al. (2016). Accounting for the fascist ethical state: the "duce" on stage at the alla Scala opera house (1922-1943). in: 14th World Congress of Accounting Historians.. Available at: http://www.wcah2016.org/pdf/wcah2016_programme.pdf.
  • Deidda Gagliardo, E., Bracci, E. and Bigoni, M. (2014). How to create and measure sustainable public value in a municipal theatre. in: VI Workshop Nazionale di Azienda Pubblica.
  • Bigoni, M. and Deidda Gagliardo, E. (2012). The 2011-2013 Performance Plan of Italian medium and big-sized municipalities. An assessment of normative alignment and programmatic adequacy. in: V National Workshop of the Journal Azienda Pubblica.

Book

  • Bigoni, M. (2013). Performance measurement in local governments. Innovative tools from a managerial perspective. Milan, Italy: Giuffre.
  • Bigoni, M. (2012). Accounting as a means to spread religious values. The case of the XV century Diocese of Ferrara. Rome, Italy: RIREA.
  • Bigoni, M. (2012). Planning and control in public groups. From existing tools to innovative solutions for governance. Milan, Italy: GIUFFRE.

Edited book

  • Bigoni, M. and Funnell, W.N. eds. (2018). The Italian and Iberian Influence in Accounting History. The Imperative of Power. [Online]. New York and London: Routledge. Available at: https://www.routledge.com/The-Italian-and-Iberian-Influence-in-Accounting-History-The-Imperative/Bigoni-Funnell/p/book/9781138048478.

Forthcoming

  • Bracci, E. et al. (2018). Public value and public sector accounting research: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management.
  • Antonelli, V. et al. (2018). Accounting, Art and the State: Technologies of government in the Ministry of Popular Culture (Fascist Italy, 1937-1945). in: XIV National Conference of the Italian Society of Accounting History. Rome: Rirea.
  • Papi, L. et al. (2018). Accounting for Power and Resistance: the University of Ferrara under the Fascist Regime in Italy. Critical Perspectives on Accounting [Online]. Available at: https://doi.org/10.1016/j.cpa.2018.11.001.
  • Bigoni, M. (2017). Funding policies and accounting at the University of Ferrara under the Fascist Regime in Italy. in: The Ninth Accounting History International Conference.
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