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Giovanni-Battista Derchi

Dr Giovanni-Battista Derchi

Dr Giovanni-Battista Derchi

Professeur Assistant

Expertise

  • Comptabilité financière
  • Comptabilité de gestion

Biographie

Giovanni-Battista Derchi est Professeur Assistant en contrôle de gestion à l'EHL. Il est titulaire d'un doctorat en management de HEC Lausanne et d'un diplôme en administration des affaires de l'Université Bocconi. Dr Derchi est conseiller scientifique et membre du comité scientifique de l'Académie internationale des sciences et technologies du sport (AISTS). Il est également Professeur Invité en comptabilité de management avancé et contrôle stratégique à HEC Lausanne et à la SDA Bocconi School of Management.


Ses intérêts de recherche portent sur l'évaluation de la performance, les systèmes d'incitation et de rémunération, la mesure et le reporting de la performance sociale et environnementale des entreprises, les systèmes de planification et de budgétisation et la gestion des risques.

Formation

PhD in Management, HEC Lausanne

Cours enseignés

BACHELOR OF SCIENCE IN INTERNATIONAL HOSPITALITY MANAGEMENT
• Managerial Accounting

Lieu d'enseignement

EHL Campus Lausanne
EHL Campus (Singapore)
Publications académiques

Publications académiques de Giovanni-Battista Derchi

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Article

Corporate social responsibility performance, incentives, and learning effects

This paper examines the effectiveness of the use of executive compensation linked to Corporate Social Responsibility (CSR) goals across US firms. Empirical analysis of a cross-industry sample of 746 listed companies for the period 2002–2013 showed...

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Article

Three anchoring managerial mechanisms to embed sustainability in service organizations

The aim of this discussion paper is to address three major concerns in establishing sustainability in service organizations regarding the intersections among external reporting, internal governance, and business management and innovation. External...

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Article

Green incentives for environmental goals

This paper examines antecedents of firms’ use of green incentives. We analyse a cross-industry panel of 531 firms from the 2007–2013 Carbon Disclosure Project investor survey. In line with predictions from the management control literature, we find...

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Article

External complexity and the design of management control systems: a case study

Increasing complexity and dynamism in technologies and markets are putting new demands on management control systems beyond those that these systems traditionally address. This longitudinal case study traces the experience of a real estate fund...

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Publications dans des revues

Inversini, A., & Derchi, G.B. (2024). Corporate social responsibility on social media: a scoping review of the literature. Journal of Information, Communication and Ethics in Society, 22(4), 434-452. https://doi.org/10.1108/JICES-04-2023-0046

Dávila, A., Derchi, G. B., Oyon, D., & Schnegg, M. (2024). External complexity and the design of management control systems: a case study. Management Accounting Research, 63, 100875. https://doi.org/10.1016/j.mar.2023.100875

Derchi, G. B., Davila, A., & Oyon, D. (2023). Green incentives for environmental goals. Management Accounting Research, 59, 100830. https://doi.org/10.1016/j.mar.2022.100830

Martin-Rios, C., Poretti, C., & Derchi, G.-B. (2021). Three Anchoring Managerial Mechanisms to Embed Sustainability in Service Organizations. Sustainability, 14(1), 265. https://doi.org/10.3390/su14010265

Derchi, G., Zoni, L., & Dossi, A. (2021). Corporate Social Responsibility Performance, Incentives, and Learning Effects. Journal of Business Ethics, 173, 617-641. https://doi.org/10.1007/s10551-020-04556-8

Derchi, G.-B., Burkert, M., & Oyon, D. (2013). Environmental management accounting systems: a review of evidence and propositions for future research. Accounting and Control for Sustainability (Studies in Managerial and Financial Accounting), 26, 197-229. https://doi.org/10.1108/S1479-3512(2013)0000026006