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Dr Cristiana Bernardi

Profile summary

  • Central Academic Staff
  • Lecturer in Accounting
  • The Faculty of Business and Law
  • The Open University Business School
  • Department for Accounting and Finance
  • cristiana.bernardi

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
  • Market-Based Accounting Research
  • Intellectual Capital
  • Narrative Disclosures
  • Impression Management

Teaching interests


  • 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

Impact and engagement

I have acted as a referee for the following journals:The British Accounting Review, Journal of Accounting and Public Policy, Accounting, Auditing & Accountability Journal and Journal of Intellectual Capital.



[Editorial] Intellectual capital accounting in the age of integrated reporting: a commentary (2019)
Abhayawansa, Subhash; Guthrie, James and Bernardi, Cristiana
Journal of Intellectual Capital ((Early Access))
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)
Integrated reporting and integrated thinking: Practical challenges (2018-09-30)
La Torre, Matteo; Bernardi, Cristiana; Guthrie, James and Dumay, John
In: Arvidsson, Susanne ed. Challenges in Managing Sustainable Business: Reporting, Taxation, Ethics and Governance
ISBN : 978-3-319-93266-8 | Publisher : Palgrave Macmillan | Published : London
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