Dr Maria-Teresa Speziale


Management School

University Teacher in Accounting

Programme Director for MSc Accounting, Governance and Financial Management

+44 114 222 3295

Full contact details

Dr Maria-Teresa Speziale
Management School
Room B037
Sheffield University Management School
Conduit Road
S10 1FL

Maria-Teresa Speziale is a University Teacher in Accounting and Programme Director of MSc Accounting, Governance and Financial Management at Sheffield University Management School (SUMS). She is a Senior Fellow of the Higher Education Academy (SFHEA). She holds a PhD in Business Administration (Economia Aziendale) from the University of Pisa (2007), Italy. Prior to her PhD, she obtained a Degree in Economics and Business from the University of Bologna and she worked as Management Consultant in Bologna, Italy (2000-2003).

She has got about 20 years of experience in Higher Education sector. Before joining the University of Sheffield in 2018, she was teaching and researching in the area of Economia Aziendale at the University of Bologna (2004-2018) and the Uninettuno International Telematic University of Rome (2006-2009). In 2013, she was awarded the Italian National Scientific Qualification to the functions of Associate Professor in Business Administration (Economia Aziendale).

Research interests

I obtained my PhD in Business Administration (the Italian Economia Aziendale, including Accounting, Management and Organisation) in 2007. My primary research interests lie in Accounting Education, Management Accounting, Corporate Social Responsibility, Sustainability, and the model of the Primary Interest of the Firm.

I am a member of the STAR collective team researching transparency in the extractives sector throughout the EU (focusing on Italy), as well as a part of an international team researching the transparency in environmental reporting in selected Europe countries. I also worked as a researcher in projects funded by educational and governmental institutions in Italy.



  • Speziale M-T (2012) Corporate Governance e funzione informativa del bilancio. Una riflessione sistemica nell’era degli IFRS. RIS download Bibtex download

Journal articles


  • Speziale M-T (2008) La trasparenza del bilancio d’esercizio come condizione di accountability dell’azienda. Il caso Mariella Burani Fashion Group In Bastia P & Paletta A (Ed.), Regole, trasparenza e imprenditorialità RIS download Bibtex download
  • Speziale M-T & Zanigni M (2007) Il bilancio sociale dell’Università nel paradigma del Network Management In Paletta A & Tieghi M (Ed.), Il bilancio sociale su base territoriale. Dalla comunicazione istituzionale alla public governance. RIS download Bibtex download
  • Speziale M-T (2006) Gli standard contabili e l’individualità del sistema d’azienda In A.A. VV (Ed.), I processi di standardizzazione in azienda aspetti istituzionali, organizzativi, manageriali, finanziari e contabili : [atti del X Convegno nazionale di AIDEA Giovani, Dipartimento di studi aziendali, RIS download Bibtex download
  • Speziale M-T (2006) I costi della comunicazione nelle imprese dell’Alta Moda In Miolo Vitali P (Ed.), Problemi di costing in diversi contesti aziendali RIS download Bibtex download
  • Speziale M-T () Theoretical Perspectives on Purposes and Users of Integrated Reporting: A Literature Review. In Idowu SO & Del Baldo M (Ed.), Integrated Reporting Springer RIS download Bibtex download

Conference proceedings papers

  • Klovienė L & Speziale M-T (2015) Is Performance Measurement System Going Towards Sustainability in SMEs?. Procedia - Social and Behavioral Sciences, Vol. 213 (pp 328-333) RIS download Bibtex download
  • Speziale M-T & Klovienė L (2014) The Relationship between Performance Measurement and Sustainability Reporting: A Literature Review. Procedia - Social and Behavioral Sciences, Vol. 156 (pp 633-638) RIS download Bibtex download
  • Speziale M-T (2011) Strategic Management of Higher Education Institutions. A Comparison between Boston University and Brown University. Proceedings of International Technology, Education and Development Conference INTED 2011 RIS download Bibtex download
  • Speziale M-T (2011) Institutional Effectiveness and Accountability at Brown University: Integrating Accreditation, Assessment, Strategic Planning, and Budgeting. Proceedings of International Conference of Education, Research and Innovation, ICERI 2011 RIS download Bibtex download
  • Zanigni M & Speziale M-T (2008) The Social Report of the University within the paradigm of the Network Management. Proceedings of International Technology, Education and Development Conference INTED 2008 RIS download Bibtex download

Theses / Dissertations

  • Speziale M-T Corporate Governance e Principi Contabili Internazionali. La Funzione del Bilancio d'Esercizio. RIS download Bibtex download
  • Speziale M-T L'Esercito Italiano come caso di strategia e management. RIS download Bibtex download


  • Speziale M-T (2006) La pianificazione strategica nelle imprese dell’Alta Moda: creatività e creazione del valore. RIS download Bibtex download
Research group
  • British Accounting and Finance Association (BAFA)
  • BAFA Accounting Education Special Interest Group
  • European Accounting Association (EAA)
  • Centre for Research into Accounting and Finance in Context (CRAFiC)
  • Centre for Social and Environmental Accounting Research (CSEAR)
  • The Case Centre, UK
  • Association of Italian Scientist in the UK (AISUK)
  • Union of Christian Entrepreneurs and Managers (UCID, Italy)
Teaching interests

My teaching philosophy sees each learner at the centre of the teaching-learning process, as a unique and unrepeatable human person, endowed with a very high dignity. My teaching style embraces the perspective of the whole person and aims at motivating, challenging and supporting learners in the process of growth and blossoming of their talents, so contributing to their integral human development and, ultimately, to the common good.

As a reflective teacher and leader, I incorporate pedagogic research and scholarship within my professional practice. I regularly attend training sessions of pedagogy, leadership and coaching and I actively participate at conference sessions on Accounting teaching to develop my knowledge and capability in this field.

Professional activities and memberships

In the past, I was a Certified Management Consultant (2015 – 2021), an international qualification awarded by the Italian Professional Association of Management Consultants (APCO), in compliance with the CMC assessment programme prescribed by the International Council of Management Consulting Institute (ICMCI). I also covered the role of Court-appointed Technical Consultant and Appraiser for the Court of Bologna in the area of Business Administration (2008-2018).

PhD Supervision

I am interested in supervising PhD students who would like to develop a project in the following areas:

  •  Accounting Education
  • Management Accounting
  • Corporate Social Responsibility
  • Sustainability
  • The model of the Primary Interest of the Firm