Claudia Rossi

Claudia Rossi is a full professor at the Department of Management, School of Economics and Management, University of Bergamo. She holds a Degree in Economics and Business from the University of Bergamo with a grade of 110/110 cum laude and an I.T.P. (International Teachers Programme) diploma obtained in 1986 from HEC – YSA in Jouy-en-Yosas (Paris).

• Degree in Economics and Business, University of Bergamo (110/110 cum laude)
• I.T.P. (International Teachers Programme), HEC – YSA, Jouy-en-Yosas (1986)

Professor Rossi's research primarily focuses on the process of formation of Italian 'Economia aziendale' and its principles, the convergence of economic-financial communication within the European Union towards standardization through IAS/IFRS implementation, and critical analysis of implications from new standards on Italian business administration traditions. Her work extensively covers the evolution of fair value concept under IFRS 13, business combinations regulated by IAS 22, IFRS 3 and revised IFRS 3, and most recently sustainability reporting in relation to EU regulatory choices. She examines how sustainability reporting standards interact with traditional accounting principles and business administration frameworks.

Her publication record demonstrates a clear trajectory from historical analysis of Italian business administration to contemporary issues in international accounting standards, with recent emphasis on sustainability reporting. The research shows deep engagement with both theoretical frameworks and practical applications of accounting standards, particularly in the context of European regulatory developments. Her work bridges academic theory with professional practice, reflecting her dual expertise as both academic and practitioner.

Professor Rossi actively serves as a Chartered Accountant (registered with the Order of Bergamo) and as a Statutory Auditor (registered with the Ministry of Economy and Finance). She has held significant positions in financial sector companies, serving as Director and member of Board of Statutory Auditors for listed companies that apply international accounting standards to financial statements, consolidated financial statements, and M&A transactions governed by IFRS 3 revised.

She teaches courses including 'Business Economics' and 'Extraordinary Operations and Financial Statements' at the University of Bergamo, contributing to the development of future professionals in business administration and accounting fields.