معرفی
Elia Ferracuti is an Associate Professor of Accounting at Duke University's Fuqua School of Business. He specializes in the intersection of managerial accounting with financial accounting, corporate finance, and economics, focusing on resolving information asymmetry and uncertainty challenges. His research explores how firms use internal information systems to mitigate the impact of inflation shocks on investment decisions, design debt contracts under renegotiation costs, and evaluate the private value of government R&D contracts.
Teaching: He teaches Managerial Accounting in Duke's Daytime MBA program, receiving top evaluations (6.8/7.0 average) and awards including the Daytime MBA Excellence in Teaching Award. Earlier roles include teaching at the University of Utah's Eccles School of Business.
Research Interests: Ferracuti's work bridges accounting with broader economic mechanisms, examining topics like organizational design under uncertainty, liquidity regulations in mutual funds, and the impact of political activism on market power. His findings have been recognized with the 2020 FARS Best Dissertation Award and the 2023 FARS Midyear Meeting Best Paper Award.
- Key Research Contributions: Over 15 peer-reviewed articles in top journals including Journal of Accounting and Economics, Management Science, and The Accounting Review.
- Focus Areas: Information systems efficiency, covenant design, and the interplay between policy activism and corporate strategy.


