Marco Bisogno is Associate Professor of Accounting at the University of Salerno, Italy. 

Isabel Brusca is Professor of Accounting at the University of Zaragoza, Spain. 

Eugenio Caperchione is Professor of Public Management and Public Sector Accounting at the University of Modena and Reggio Emilia, Italy. 

Sandra Cohen is Professor of Accounting at Athens University of Economics and Business, Greece. 

Francesca Manes Rossi is Professor of Accounting at the University of Naples Federico II, Italy.