Rita Lamboglia is an Assistant Professor of Corporate Governance and Cost Accounting at the Parthenope University of Naples, Italy, where she also completed her PhD. She has been a visiting fellow at the Université Catholique de Louvain, Belgium and at Université Catholique de Lille, France. Her primary research interests are in information systems, internal control systems and IT audits. Andrea Cardoni is an Assistant Professor of Strategic Analysis and Business Planning at the Department of Economics, University of Perugia, Italy. He received his PhD in Management Control from the University of Florence, Italy and his current research interests include business strategy, management control, performance analysis and business networking. Renata Paola Dameri is an Associate Professor of Business Administration and Information Systems at the University of Genoa, Italy. She is a member of the SDA Bocconi School of Management –Information Systems Unit, Milan, Italy and a Visiting Professor of IT Governance at the Université Paris-Dauphine, Paris, France. She is the author of several books and papers on information systems, accounting and IT governance. Daniela Mancini is a Professor of Accounting Information Systems at the Parthenope University of Naples, Italy, and the Director of the Executive Master in Finance and Management Control at the University of Pisa, Italy. She has authored or co-authored various books and papers on accounting information systems, management control and business networking.