The Open University

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

International links

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

Publications

Journal articles

From intellectual capital to sustainability performance: an interventionist research approach to management control (2025)
Demartini, Paola; Bernardi, Cristiana; Halari, Anwar and Dumay, John
Qualitative Research in Financial Markets ((Early access))

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)

Authored books

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

Book chapters

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

Conference items

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)