Massimo Costa is Professor of Accounting at the University of Palermo. He holds a degree in Social and Economic Disciplines and a Ph.D. in Business Economics a the University of Pisa. He has worked in the public and private sector, including at Enel and at the Municipality of Palermo, in administrative functions as well as a certified public accountant and auditor in major public owned companies. Massimo has produced nearly 50 works, which have been published as articles on national and international reviews, monographs, and have informed interventions to national and international congresses. His main fields of interests are institutional studies on business disciplines, accounting history, corporate social reporting and accounting.