
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)
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University of Catania – Department of Economics and Business |
May 2026 – Present |
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“Allineamento delle competenze in ambito aziendalistico” (LM-77) University of Catania – Department of Economics and Business |
Oct 2025 – June 2026 |
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Teaching Assistant & Member of Examination Committees University of Catania – Department of Economics and Business |
2024 – Present |
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• Analisi di Bilancio e gestione delle performance (LM-77) |
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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