Luca Emiliano Aiello

Dottorando
Supervisor: Antonio Leotta

 

LUCA EMILIANO AIELLO

Curriculum Vitae

University of Catania

Department of Economics and Business

Corso Italia, 55 – 95129 Catania (Italy)

Email: luca.aiello@phd.unict.it

PERSONAL INFORMATION RESEARCH INTERESTS

Date of Birth: April 23, 1999

Place of Birth: Catania, Italy

Nationality: Italian

• Management Accounting & Management Con-

trol Systems (MCS)

• Sustainability Reporting & ESG Integration

• Organizational Change

• Pragmatic Constructivism

EDUCATION

PhD Student in Economics, Management and Decision Making 2024 – Present

University of Catania, Italy.

Research Project: “Sustainability Integration in Management Accounting Practices: Beyond Linear

Change”. Funded by PNRR GRINS (Spoke 8).

Supervisor: Prof. Antonio Leotta.

Master’s Degree in Business Management (Reporting & Control) 2024

University of Catania, Italy. Final Grade: 110/110 cum laude.

“Efficacia della rendicontazione non finanziaria e implicazioni per la performance, per la trasparenza e

per la fiducia. Un’analisi del settore bancario”.

Supervisor: Prof. Carmela Rizza. Co-supervisor: Prof. Antonio Leotta.

Bachelor’s Degree in Business Administration University of Catania, Italy. Final Grade: 110/110 cum laude.

“Procedure di gara competitive per la concorrenza nel settore autostradale: il contesto siciliano”.

Supervisor: Prof. Marina Cavalieri.

2021

ADVANCED ACADEMIC TRAINING

Summer School “Research Approaches in Sustainability Management and

Reporting”, Pavia, Italy

PhD Seminar “Cybersecurity Risk Management: The Role of CEO Power and

Audit Committees”, Prof. Khaled Hussainey

PhD Seminar “Research Methods in Banking and Academic Writing”, Prof.

Omrane Guedhami

PhD Seminar “Banking and Scientific Paper Writing”, Prof. John Goodell PhD Seminar “Publish or Perish? Academic performativization and practical

strategies for publishing internationally”, Prof. Lino Cinquini

Advanced Course “Python for Management Science”, Prof. Davide Radi PhD Seminar “Financial Technology and Financial Capability: A Study of the

European Union”, Prof. Mustafa Nourallah

June 2026

Apr 2026

Apr 2026

Apr 2026

Mar 2026

Feb 2026

Jan 2026PhD Seminar “Paradigms and methodological choices in social sciences”, Prof.

Nov 2025

Angelo Ditillo

Italy

Summer School “Scuola di Metodologia della Ricerca (SIDREA)”, Palermo,

Oct 2025

CONFERENCE PRESENTATIONS & ACADEMIC OUTPUT

Emerging Scholars Colloquium at the 40th Anniversary Management Control Conference

Birmingham Business School, University of Birmingham, UK June 17, 2026

XV Workshop della Rivista Management Control

Sassari, Italy June 18-19, 2026

“Sustainability reporting and management control systems: exploring integration and change” – Aiello

L., Leotta A., Rizza C., Ruggeri D.

20th EIASM Interdisciplinary Conference on Intangibles, Sustainability, and Value Cre-

ation

Modena, Italy Sept 18-19, 2025

“The Evolutionary Trajectory of Corporate Sustainability Reporting: A Combined Structured and

Bibliometric Review on the Transition from CSR to IR and ESG” (Work-in-Progress, co-authored with

Prof. A. Leotta).

XIV Workshop Management Control

Teramo, Italy July 4, 2025

“Integrated Reporting: Exploring Performance, Transparency, and Trust through a Structured Litera-

ture Review” (Work-in-Progress, co-authored with Prof. A. Leotta).

Forthcoming Activities:

ENROAC – 11th Doctoral and Early Career Researchers Summer School in

Management Accounting

Certosa di Pontignano, Siena, Italy

July 12 – 15, 2026

AWARDS & ACKNOWLEDGEMENTS

Best Paper Award June 2026

For the paper: “Sustainability reporting and management control systems: exploring integration and

change” – Aiello L., Leotta A., Rizza C., Ruggeri D., presented at the XV Workshop della Rivista

Management Control (Sassari, Italy; June 18-19, 2026).

TEACHING SUPPORT & ACADEMIC SERVICE

Cultore della Materia SSD: ECON-06/A Qualified Tutoring:

SSD: ECON-06/A, ECON-07/A

• Controllo di Gestione (LM-77)

• Reporting per le decisioni (LM-77)

• Contabilit`a e Bilancio (L-18)

University of Catania – Department of Economics and Business

May 2026 – Present

“Allineamento delle competenze in ambito aziendalistico” (LM-77)

University of Catania – Department of Economics and Business

Oct 2025 – June

2026

Teaching Assistant & Member of Examination Committees University of Catania – Department of Economics and Business

2024 – Present

• Analisi di Bilancio e gestione delle performance (LM-77)

 

 

Junior Tutor (ECON-06/A) University of Catania – Department of Economics and Business

PROFESSIONAL EXPERIENCE

2022 – 2023

Assistant Private Banking, Credem Euromobiliare Private Banking Internship Audit, KPMG Italy LANGUAGES & TECHNICAL SKILLS

Jan 2023 – Feb 2025

Feb 2022 – June 2022

Languages: Italian (Native); English (C1 Level); French (A2 Level).

Software: Excel (Advanced), L A T EX, Stata, Python, Canva.

CV updated on: July 2026

• Management Accounting & Management Control Systems (MCS)

• Sustainability Reporting & ESG Integration

• Organizational Change

• Pragmatic Constructivism