Patrizia Gazzola is Full Professor of Accounting and Financial Statement at the University of Insubria, Varese, Italy.Gandolfo Dominici is Associate Professor of Business Management at the Department of Economics, Business and Statistical Sciences, Polytechnic School of the University of Palermo, Italy. He serves as Scientific Director for the Business Systems Laboratory (Italy).

Patrizia Gazzola is Full Professor of Accounting and Financial Statement at the University of Insubria, Varese, Italy.Gandolfo Dominici is Associate Professor of Business Management at the Department of Economics, Business and Statistical Sciences, Polytechnic School of the University of Palermo, Italy. He serves as Scientific Director for the Business Systems Laboratory (Italy).