Paola Paoloni is Full  Professor at Sapienza University Faculty of Economy, in Rome (Italy). She teaches Business Administration and Strategic decisions. Her research interest includes general management, financial reporting, female entrepreneurship and intellectual-based management. She is the head of “Ipazia” Scientific Observatory of gender studies. Her main research interests includes: general management, financial reporting, female entrepreneurship and intellectual-based management.     Rosa Lombardi is Associate Professor of Accounting and Business Plan at Sapienza University of Rome (Italy). Her research interests and scientific publications cover financial and non-financial information, sustainability accounting, intellectual capital, corporate governance, corporate disclosure, management accounting & control systems, evaluation of firms & business networks, decision making processes, knowledge transfer, strategy & smart technologies, ethics and corruption prevention models, entrepreneurial universities. She is the Coordinator of the SIDREA Research Group on “Smart Technologies, Digitalization and Intellectual Capital”.