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Rosanna Spanò is Assistant Professor of Accounting at the University of Naples Federico II, Italy. Spanò's main research interests deal with the behavioural aspects of accounting and performance management in complex settings to depicting conflicts and resistance in a picture of growing accountability demands.
Claudia Zagaria is Assistant Professor of Accounting at the University of Campania Luigi Vanvitelli, Italy. Zagaria's main research interests deal with risk disclosure and the behavioural aspects of risk management in complex settings
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