Salvatore Loprevite is professor of Business Economics at the University Dante Alighieri of Reggio Calabria (Italy). Stefano Marasca is professor of Management Accounting at the Marche Polytechnic University (Italy). Domenico Nicolò is professor of Business Economics at the University Mediterranea of Reggio Calabria (Italy). Marcantonio Ruisi is professor of Business strategy and Entrepreneurship at the University of Palermo (Italy). Claudio Teodori is professor of Business Administration and Accounting at the University of Brescia (Italy).