Katia Corsi is Associate Professor of Management Control Systems at Sassari University. She has authored or co-authored various books and papers on management in control systems in different contexts (from multinational companies to small enterprises), accounting information systems and accounting topics regarding disclosure and international standards. Nicola Castellano is Associate Professor of Management at the University of Macerata. He received his Ph.D. in Management at the University of Pisa focusing on the implications of Enterprise Resource Planning on management control systems, in terms of information capacity. His research interests concern: international accounting, performance measurement systems, innovation and performance, waste management, and management information systems. Rita Lamboglia is Assistant Professor of Corporate Governance and Cost Accounting at Parthenope University of Naples. She received her Ph.D. from the same University and has beenvisiting fellow at “Université Catholique de Louvain” (UCL). Her research interests are in information systems, internal control systems and IT audit. Daniela Mancini is Professor of Accounting Information Systems at Parthenope University of Naples. She is the Director of the Executive Master on Finance and Management Control at the University of Pisa. She has authored or co-authored various books and papers on accounting information systems, management control and company networks.