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Cris­ti­ana Par­isi

Associate Professor

Subjects
Management Circular economy Budget Accounting Sustainability Public sector

Primary research areas

Management Accounting and Performance Measurement

I investigate how organisations design and implement performance management systems, with a particular focus on the enabling and constraining effects of management control technologies. My work examines both the antecedents and consequences of managerial tools and practices across sectors.

Sustainability Accounting and Accountability

My research explores social and environmental accounting practices, sustainability measurement, and accountability mechanisms within organisations and across value chains. This includes how sustainability goals are embedded in management control and reporting routines.

Circular Economy Implementation

I study how the circular economy can be operationalised at organisational, value chain, and urban levels. My work emphasises the translation of circular economy concepts into practice, including social implications and governance mechanisms.

Technology and Management Practices

I examine how advanced technologies, including data-driven tools and distributed ledger technologies (DLT), reshape managerial control systems, decision-making, and the implementation of sustainability and circularity initiatives.

Public Sector and Urban Management Accounting

My research analyses how management accounting, performance measurement, and accountability systems operate in the public sector, especially at the city level. I investigate how public entities, including municipalities, govern sustainability transitions, including circular economy initiatives, through accounting practices.

Driving sustainability and social impact through accounting

My research focuses on how organisations design and use management accounting and performance measurement systems, with a particular focus on how management control influences behaviour, decision-making, and organisational performance. I study the enabling and constraining effects of these practices and the conditions that shape their adoption across sectors. 

An important part of my work explores how sustainability and circular economy ambitions are translated into organisational and inter-organisational practices. I investigate how accounting tools help operationalise these ambitions within companies, value chains, and public organisations, including municipalities. 

I also investigate how digital technologies affect management control and reshape organisational practices, especially in relation to sustainability and circularity initiatives. 

Through collaboration with companies, public organisations, and policymakers, I aim to provide insights that advance both effective management practices and broader societal goals. 

Recent research projects

REFLOW – Circular Economy in European Cities

EU-funded Horizon 2020 project (€10M) and the largest project of this kind ever obtained by CBS. I served as overall coordinator and PI, guiding six European cities in defining and implementing circular economy solutions.

https://blog.cbs.dk/reflow/
https://reflowproject.eu/

Sustainable Ship Recycling

Part of the international collaboration Governance and Innovation for a Sustainable Maritime Supply Chain (SSHRC, $2.5M CAD). My project examines how sustainable ship recycling can be operationalised and scaled.

Outside activities