1. "Assistant professor, Department of Economic Studies, ‘G. d’Annunzio’, University of Chieti-Pescara, Pescara, Italy Tel.: 0039-085-453.7595 E-mail: domenico.raucci@unich.it"
2. "Assistant professor, Department of Costing, Tax Management and Controlling, Faculty of Management, Wroclaw University of Economics and Business, Wroclaw, Poland E-mail: Tomasz.Dyczkowski@ue.wroc.pl"
3. "PhD, Department of Economic Studies, ‘G. d’Annunzio’ University of Chieti-Pescara, Pescara, Italy E-mail: stefano.agostinone@unich.it"