1. Angelo Ditillo is in the Accounting Department; Bocconi University, and the Accounting and Control Department, SDA Bocconi School of Management; Milan Italy
2. Mariannunziata Liguori is in the Management School; Queen's University; Belfast UK
3. MariaFrancesca Sicilia is in the Dipartimento di Scienze Aziendali, economiche e metodi quantitativi; Bergamo University; Milan Italy
4. Ileana Steccolini is in the Public Policy and Management Department; Bocconi University, and the Public Management and Policy Department, SDA Bocconi School of Management; Milan Italy