Gaia Viviana Bassani, Ph.D., is an Associate Professor at the Department of Management, University of Bergamo, where she also serves as Vice-Delegate for Third-Mission activities and sits on the Academic Senate. She earned her Ph.D. in Strategic Marketing and Business Economics and her Master’s in Management, Finance and International Business, both from the University of Bergamo. Her research focuses on management accounting and control systems in private companies and healthcare organisations, with a particular interest in how these systems evolve and influence strategic, organisational and social dynamics. Key themes include cost behaviour, gender-responsive budgeting, and the interplay between accounting technologies and organisational culture. Bassani’s work has appeared in leading journals such as Accounting, Auditing & Accountability Journal , Public Money & Management , Accounting History Review , The International Journal of Health Planning and Management , Journal of Cleaner Production , and The Journal of Technology Transfer . Recent articles (2021–2024) explore sticky costs in banking, AI-driven business innovation, gender budgeting in local government, and the use of balanced scorecards in public hospitals, reflecting a strong empirical orientation and cross-sector relevance. She is an active member of the Italian Society of Accounting and Business Economics Teachers (SIDREA) and contributes to national management-control guideline working groups. Since 2024 she has sat on the board of auditors of an international group, extending her expertise into corporate governance practice. Her teaching portfolio includes undergraduate and graduate courses in Accounting & Budgeting, Managerial Control, and Accounting History within the Department of Business and Juridical Sciences at the University of Bergamo.







