लेखक: Maria-Gabriella Baldarelli

Maria-Gabriella Baldarelli is associate professor of accounting at the University of Bologna. Invited professor of management control at University Institute of Sophia, Florence, board member of SIDREA(Italian society of accounting Teachers),  board member of the Center of Advanced Studies in Tourism, University of Bologna. She has been visiting professor at La Trobe University Melbourne, Australia (campus Bandura), University of Pula (Croatia), University of Vlore (Albania), New Bulgarian University of Sofia (Bulgaria), University of Sao Paulo (Brazil) and University of Diocese of Buia (Camerun). Her research interests include: financial statement in tour operator and travel agencies, corporate social responsibility, ethical, social and environmental accounting and accountability, sustainability in tourist enterprises, accounting history and gender(pink) accounting. Mara Del Baldo is associate professor of Entrepreneurship and Small Business Management and of Financial Accounting at the University of Urbino (Italy). She was also a visiting professor at the University of Vigo (Spain), the Jurai Dobrila University of Pula (Croatia) and the New Bulgarian University of Sofia (Bulgaria). Her main research interests include: entrepreneurship and small businesses, corporate social responsibility, sustainability and business ethics, SMEs networking strategies, financial and integrated reporting, ethical, social and environmental accounting (SEAR) and gender (pink) accounting. She has published in several Italian and international journals as well as in national and international conference proceedings and books. Ninel Nesheva-Kiosseva is professor of Economics at New Bulgarian University in Sofia, Bulgaria. Visiting professor at University of Bologna-Rimini Campus and Unviersity of Urbino. Her research interest includes: financial crises, development of banking systems, institutional economics, management accounting, sustainability, social and environmental accounting and reporting, pricing of public utilities, regulation of markets. She is a member of the Bulgarian Macroeconomic Association. She has published in international journals as well as in national and international conference proceedings and books.