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Alfred J. Nanni, Jr.

  • Professor
  • Professor of Management Accounting
Academic Division: Accounting & Law
781-239-5137
Fred Nanni (Alfred J. Nanni, Jr) joined the faculty at Babson College as a full professor in 1993. Since then he has been involved in all of Babson's academic programs and served in a variety of major service and administrative roles, including Program Director, Division Chair, Senate Executive Committee Vice Chair, and Provost. Fred's publication stream spans discipline-focused journal articles and presentations, practice-oriented articles and books, peer-reviewed pedagogical materials and cases. He has published and spoken extensively on the topics of strategic performance measurement and on cost-effective strategy execution. He has co-authored a pair of practice-oriented books on those subjects – Delivering Results: Managing What Matters and The New Performance Challenge: Measuring Operations for World-Class Competition. His teaching and curriculum development history at Babson College includes teaching a variety of disciplines, especially in integrated formats, across undergraduate, MBA, and executive education programs. Fred's administrative and service duties have included leading the development and delivery of several curriculum revisions, including the College's seminal undergraduate core integration. He has also been a Chair of the Accounting and Law Division, a member of both the undergraduate and graduate policy committees, a member of Babson's campus-wide tenure committee (serving as a chair and as co-chair), and member of the Executive Committee of the College's Faculty Senate. Professor Nanni has over 30 years of academic experience which includes previous academic positions at Boston University (where he was Chair of the Accounting Department and Director of the Accounting Doctoral Program) and the Pennsylvania State University. He holds a BA in psychology from Syracuse University and an MS in Accounting and a PhD degree from the University of Massachusetts at Amherst. ​ ​​​

Academic Degrees

  • Ph D, University of Massachusetts at Amherst
  • MS, University of Massachusetts at Amherst
  • BA, Syracuse University

Academic Interest / Expertise

Accounting; Performance Measurement and Performance Management Systems; Strategic Cost and Profitability Analysis

Awards & Honors

  • 1995 — Lybrand Certificate of Merit in Management Accounting Literature, Institue of Managment Accountants
  • 1991 — Lybrand Certificate of Merit for Management Accounting Literature, Institute of Management Accountants
  • 1989 — Decision Sciences Institute's Best Interdisciplinary Paper of 1989 , Decision Sciences Institute
  • 1988 — Lybrand Certificate of Merit for Management Accounting Literature, Institute of Management Accountants
  • 1988 — Broderick Prize for Excellence in Research, B.U. School of Management

Courses

  • Degree Courses 2025

    • ACC 2002 MANAGERIAL ACCOUNTING

Publications

Journal Articles

  • Ansari, S.L., Nanni, A.J., Pachamanova, D.A., Kopcso, D.P. (2008). Using Simulation to Model Customer Behavior in the Context of Customer Lifetime Value Estimation. INFORMS Transactions on Education. Vol: 9, Issue: 1, Page: 1-10. Institute for Operations Research and the Management Sciences (INFORMS). link
  • Nanni, A.J., Abdolmohammadi, M.J. (1999). A Systems-Based Model And Auditors' Control Structure Judgments: Development And A Preliminary Test. Asian-Pacific Journal of Accounting.
  • Nanni, A.J., McMann, P. (1995). Means versus Ends: A Review of the Literature on Japanese Management Accounting. Management Accounting Research. Issue: 6, Page: 313-346.
  • Nanni, A.J., McMann, P. (1994). Is Your Company Really Measuring Performance?. Management Accounting. Page: 55-58.
  • Nanni, A.J., Dixon, J.R., Vollmann, T.J. (1993). Improving Strategic Performance Through Better Performance Measurement. Quality and Productivity Management. Vol: 10, Issue: 3, Page: 7-11.
  • Nanni, A.J., Dixon, J.R., Vollmann, T.E. (1992). Integrated Performance Measurement: Management Accounting to Support the New Manufacturing Realities. Journal of Management Accounting Research. Vol: 4, Page: 1-19.
  • Nanni, A.J., Scarbrough, P.D., Sakurai, M. (1991). Japanese Management Accounting Practices and the Effects of Assembly and Process Automation. Management Accounting Research. Vol: 2, Page: 27-46.
  • Nanni, A.J., Smith, R.W. (1990). Charity and JIT: One Can Help the Other. Management Accounting. Page: 37-40.
  • Nanni, A.J. (1990). Performance Measurement and the Communication of Strategic. Economia Aziendale. Vol: 9, Issue: 2, Page: 213-231.
  • Nanni, A.J., Dixon, R.J., Vollmann, T.E. (1990). Strategic Control and Performance Measurement: Balancing Financial and Nonfinancial Measures of Performance. Journal of Cost Management. Vol: 4, Issue: 2, Page: 33-42.
  • Nanni, A.J., Haskins, M.E. (1988). MIS Influences on Managers: Hidden Side Effects. Management Decision. Vol: 36, Issue: 3, Page: 25-31.
  • Nanni, A.J., Vollmann, T.E., Miller, J.G. (1988). What Shall We Account For?. Management Accounting. Page: 42-48.
  • Nanni, A.J., Haskins, M.E. (1987). Towards Attribute Models of Internal Control:. Journal of Accounting Literature. Vol: 6, Page: 111-130.
  • Nanni, A.J. (1984). An Exploration of the Mediating Effects of Auditor Experience and. Accounting, Organizations and Society. Vol: 9, Issue: 2, Page: 149-163.
  • Nanni, A.J. (1976). The Materiality Concept and Current and Future Accounting: An Assessment. Massachusetts CPA Review. Vol: 50, Issue: 6, Page: 7-12.

Books

  • Carr, L.P., Nanni, A.J. (2009). Delivering Results: Managing What Matters. Page: 226. Springer.
  • Nanni, A.J., Dixon, J.R. (2001). Achieving Strategic Alignment: Using the Performance Measurement Questionnaire: Handbook of Performance Measurement.
  • Nanni, A.J. (1998). Cases From Management Accounting Practice, Volume 12: Instructor's Manual: Institute of Management Accountants.
  • Nanni, A.J., Dixon, J.R., Vollmann, T.E. (1991). Strategic Control and Performance Measurement: Balancing Financial and Nonfinancial Measures of Performance: Emerging Practices in Cost Management. Warren, Gorham, & Lamont .
  • Nanni, A.J., Dixon, J.R., Vollmann, T.E. (1990). The New Performance Challenge: Measuring Operations for World-Class Competition. Dow Jones-Irwin .
  • Nanni, A.J. (1988). Managerial Accounting PC Spreadsheet Problem Set: American Accounting Association Accounting Education Series. Vol: 8. American Accounting Association-Coopers & Lybrand Foundation.

Cases and Teaching Notes

  • Busco, C., Wain, C.A., Nanni, A.J. (2020). Monnalisa: When management control meets creativity and sustainability: Monnalisa: when Management Control Meets Creativity and Sustainability. Vol: 2020, Page: 30. Luiss university Press. link
  • Nanni, A.J. (2019). FND: The Hill Channel Partner Decision: FND: The Hill Channel Partner Decision. Vol: 12, Issue: 4, Page: 6pp case (Pages 1-6) 13pp teaching note (Available only to registered academics). Institute of Management Accountants. link
  • Nanni, A.J., Juras, P.E. (2015). TenAlpina Tool: Product Line Expansion: The Case Centre Entrepreneurial Leadership Collection. Page: 6. The Case Centre.
  • Nanni, A.J., Juras, P.E. (2015). TenAlpina Tool: Product Line Profitability: The Case Centre Entrepreneurial Leadership Collection. Page: 8. The Case Centre.
  • Nanni, A.J., Juras, P.E. (2015). TenAlpina Tool: The Entrepreneur’s Dilemma: The Case Centre Entrepreneurial Leadership Collection. Page: 6. The Case Centre.
  • Mulligan, P., Nanni, A.J. (2011). Dräger Medical Systems, Inc.: Technology for Life: IMA Educational Case Journal. Vol: 4, Issue: 1, Page: 1-10. Institute of Management Accountants.
  • Nanni, A.J., Pachamanova, D.A., Shanks, J.E. (2010). Even' Star Organic Farm: IMA Educational Case Journal. Vol: 3, Issue: 3, Page: 1-4. Institute of Management Accountants.
  • Bell, J.E., Ansari, S.L., Nanni, A.J. (2010). Performance Management at Perelson Weiner, LLC: IMA Educational Case Journal. Vol: 3, Issue: 2, Page: 1-23. Institute of Management Accounants. link
  • Mulligan, P., Nanni, A.J., Ansari, S.L. (2008). Hammond Cards, Inc: The Creative Acquisition: IMA Educational Case Journal. Vol: 1, Issue: 1, Page: 1-10. Institute of Management Accountants.
  • Mulligan, P., Ansari, S.L., Nanni, A.J. (2008). Pelarsen Windows: Humans v. Robots: IMA Educational Case Journal. Vol: 1, Issue: 3.

Conference Proceedings

  • Nanni, A.J., Pachamanova, D.A., Shanks, J.E. (2008). Even'Star Organic Farm: A Case Study.

Other

  • Juras, P.E., Nanni, A.J. (2012). A Note on Yield.

Presentations

  • Latin America Family Enterprise Nanni, A. Babson Connect: Worldwide 2015, Cartagena, Columbia (2015)
  • Entrepreneurial Thinking: Its Role and Impact in Different Educational Settings Nanni, A. NEASC Annual Conference and Meeting, Boston, MA (2014)
  • Driving Operational Results using Performance Measures Nanni, A. The CFO Alliance Breakfast, Newton, MA (2011)
  • The Challenge of Sustaining Superior Financial Performance Nanni, A. Halsey, R. The CFO Alliance Breakfast, Newton, MA (2011)
  • The CFO as Leader: Managing What Matters Nanni, A. The CFO Alliance Breakfast, Newton, MA (2009)
  • Even’ Star Organic Farm Nanni, A. Pachamanova, D. Shanks, J. American Accounting Association-Management Accounting Section International Case and Research Conference, Long Beach, CA (2008)
  • Hammond Cards Nanni, A. Mulligan, P. Ansari, S. American Accounting Association-Management Accounting Section International Case and Research Conference, Ft. Worth, Texas (2007)
  • Operations-based Strategy: Competing on Cost, Quality, Flexibility and Speed Nanni, A. Ambrosetti, Bologna, Italy (2002)
  • Operations Design as a Response to Market Dynamics Nanni, A. Mulligan, P. POMS 2000, San Antonio, Texas (2000)
  • ABC to ABM: The Evolution of Cost Management Nanni, A. CUOA, Veneto, Italy (2000)
  • Integrated Performance Measurement Systems: Strategic Cost Management through Organizational Learning Nanni, A. International Workshop on Cost Management, Venice, Italy (1996)
  • Managing Costs Through Strategically Integrated Performance Measurement Nanni, A. Strategic Cost Management Program, Babson College, Babson Park, MA (1995)
  • Designing an Integrated Performance Measurement System Nanni, A. Conference on Modern Cost Management, Antwerp, Belgium (1995)
  • A Process for Performance Measurement Change Nanni, A. Joint Center for FCIM, Tobyhanna Army Depot, Tobyhanna, Pennsylvania (1994)
  • A Method for Assessing and Changing Performance Measurement Systems Nanni, A. Tecnicas de Gestion de Costes y de Control de Gestion, Madrid, Spain (1993)
  • The Role of Performance Measurement in Effective Organizations: Evidence from Recent Research Nanni, A. Tecnicas de Gestion de Costes y de Control de Gestion, Madrid, Spain (1993)
  • Performance Measurement as a Determinant of Production Competence Nanni, A. Boston Accounting Research Colloquium, Waltham, Massachusetts (1993)
  • Developing a Process for Changing Performance Measures Nanni, A. First International Seminar on Manufacturing Accounting Research, Eindhoven, The Netherlands (1993)
  • Measurement Systems to Support Business Excellence Nanni, A. Innovative Systems for the Implementation of Strategy, Milan, Italy (1993)
  • An Investigation of the Relationship between Strategic Performance Measures and Firm Performance Nanni, A. [], Laval University, Quebec City, Canada (1993)
  • Performance, Measurement, and Change Nanni, A. Boston University School of Management Research Seminar Series, Boston, MA (1993)
  • Performance Measurement Research: A Synthesis Nanni, A. [RIT], Rochester, NY (1992)
  • An Empirical Examination of Manufacturing Cost Drivers an the Effects of Assembly and Process Automation Nanni, A. 1992 Annual Meeting of the Production and Operations Management Society, Orlando, FL (1992)
  • Integrated Performance Measurement and a Diagnostic Questionnaire for Integrating Strategies, Actions, and Measures Nanni, A. Managing and Measuring the Future: Regaining the Competitive Edge, Boston, MA (1992)
  • Changing Performance Measurement Nanni, A. 3M European Controllers Meeting, Milan, Italy (1992)
  • The New, New Performance Measures Nanni, A. Boston University Manufacturing Roundtable Winter Meeting, Boston, MA (1992)
  • Integrating Strategies, Actions, and Measures Nanni, A. CAM-I/USAF Workshop on Advanced Performance Measurement Systems, Arlington, Texas (1992)
  • Integrated Performance Measurement: The Measurement Challenge Nanni, A. CAM-I Europe CMS Program Meeting, Paris, France (1991)
  • Breaking the Barriers: Integrated Performance Measurement Nanni, A. Performance Measurements that Enhance Shareholder Value, Ft. Lauderdale, Florida (1991)
  • Effective Performance Measurement: Operational versus Accounting Measures Nanni, A. Dixon, J. 1991 National Meeting of the Decision Sciences Institute, Miami, Florida (1991)
  • The Changing Role of the Cost Accountant: Management Accounting as a Consulting Service, Nanni, A. Boston Chapter of the Institute of Management Accountants' program on Cost Management, Boston, MA (1991)
  • Measuring Performance Improvement and Improving Performance Measurement Nanni, A. Texas Instruments Annual Controller's Conference and Workshop, Dallas, Texas (1991)
  • Effective Performance Measurement: Operational versus Accounting Measures Nanni, A. MIT Sloan School Accounting Research Workshop, Cambridge, MA (1991)
  • Integrated Performance Measurement Systems: Breaking the Barriers Nanni, A. CAM-I Cost Management Systems Program Meeting, Cincinnati, Ohio (1991)
  • Beyond Activity-Based Costing: Integrated Performance Measurement Nanni, A. Grant-Thornton Manufacturing Excellence Forum, [] (1991)
  • Cost Accounting and Performance Measurement: Addressing the New Performance Challenge Nanni, A. Eighth Meeting of the Indiana Manufacturing Excellence Roundtable, Indianapolis, Indiana (1991)
  • Management Accounting in Service Organizations Nanni, A. FININVEST Controllers Meeting, Milan, Italy (1991)
  • Performance Measurement and the New Manufacturing Environment: Solutions in Accounting versus Solutions with Accounting Nanni, A. Milan Polytechnic Institute Seminar, Milan, Italy (1991)
  • A Systems-based Model of Internal Accounting Control: Development and a Preliminary Test Nanni, A. Abdolmohammadi, M. USC Audit Symposium, [California] (1991)
  • Performance Measurement: Its Critical Role in World-Class Manufacturing Nanni, A. Performance Measurement for World Class Manufacturers, Toronto (1990)
  • Effective Performance Measurement: Operational versus Accounting Measures Nanni, A. Dixon, J. Accounting Research and World Manufacturing, Boston University Institute for Accounting Research and Education (1990)
  • An Instrument for Investigating the Relationships Among Manufacturing Strategy, Actions and Performance Measures Nanni, A. Dixon, J. 1989 Annual National Decision Sciences Institute Meeting, New Orleans (1989)
  • What's Wrong with Management Accounting: The Fallacy of Asking the Wrong Question Nanni, A. Accounting and Manufacturing: Allies or Rivals, The Society for Integrated Logistics Management, Belgium (1989)
  • Performance Measurement in Context: Some Factors Affecting the Usefulness of Cost Accounting Data Nanni, A. Perspectives in Accounting, [Rhode Island] (1989)
  • Diagnosing Performance Measures Nanni, A. Dixon, J. Vollmann, T. Implementing Manufacturing Strategies: Breaking the Performance Measurement Barriers, Boston, MA (1988)
  • Measurement Systems Nanni, A. Implementing Manufacturing Strategies: Breaking the Performance Measurement Barriers, Boston, MA (1988)
  • An Exploration of the Effects of Auditor Rank and Firm on the Estimation of the Likelihood of Material Error Nanni, A. 1988 National Meeting of the American Accounting Association, Orlando, Florida (1988)
  • Hidden Factory and Performance Measurement Nanni, A. Miller, J. Cabot Corporation Annual Controllers' Conference, [] (1987)
  • Measuring Manufacturing Costs Nanni, A. Boston University Manufacturing Roundtable Research Meeting, Boston, MA (1987)
  • A Systems based Model of Internal Accounting Control Nanni, A. Columbia University Accounting Research Workshop, New York (1985)
  • Examining Accounting Control Systems: Qualitative vs. Quantitative Approaches Nanni, A. TIMS/ORSA Conference, Boston, MA (1985)
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Professional Services

  • Member Circus Smirkus Finance Committee (2015 - 2016)

Department & College Wide Services

  • Babson Faculty Research Fund (Fall 2018 - Present)
  • MBA Redesign - MMSP Relaunch (Fall 2018 - Present)
  • EQUIS Accreditation Peer Review Team (Fall 2015 - Fall 2015)