Delfino, Gianluca

Assistant Professor

Gianluca Delfino is an Assistant Professor in the Department of Accounting. He earned his Ph.D. with honors from IE Business School Madrid. Gianluca’s research examines how management control systems operate within organizations, focusing on their temporal, technological, and socio-symbolic dimensions. He is particularly interested in how control and performance evaluation function in hybrid and knowledge-intensive work settings, how ideals of meritocracy are sustained through calculative means, and how emerging technologies such as AI reshape accountability and organizational practices. His research further explores accountability systems (including in the public sector) and contributes to methodological debates in qualitative management accounting research.

Beyond the academic sphere, Gianluca's passions include both outdoor and indoor sports, playing the piano, and cooking traditional Italian dishes.

Selected Publications:

Delfino, F. G. (2025). When the machine makes a mistake, who is responsible? The value of accountability in an automated world. Harvard Business Review Italy. Forthcoming
Delfino, F. G. (2025). How to use ROS for smarter risk awareness and decision-making. Strategic Finance. Forthcoming.
Delfino, F. G. (2025). A theoretical exploration of positionality and "Interrelated Shadows" in management accounting field research. Critical Perspectives on Accounting. 101.
DeMott, K., Repenning, N., … Delfino, F. G., … (2024). Navigating the PhD journey: A collective consideration of junior academics in qualitative accounting and management research. Qualitative Research in Accounting & Management. 21(5), 602-621.
Delfino, F. G. (2022). Can politicians jeopardize public-private partnerships? The case of the Mottarone cable car crash. Public Administration Review. 82(6), 1192-1197.
Delfino, F. G., and van der Kolk, B. (2021). Remote working, management control changes and employee responses during the COVID-19 crisis. Accounting, Auditing & Accountability Journal. 34(6), 1376-1387.
Delfino, F. G., and Pippo, F. (2017). Fashion and luxury growth. Business environment and financial planning. Milan: Egea