The impact of an IT governance framework on the internal control environment

Michele Rubino is an Assistant Professor at LUM Jean Monnet University, Casamassima (Bari, Italy). He obtained his PhD in Business Administration and Management at University of Bari – Italy, in 2009. Since 2007, he is the Deputy Director of the Master in Entrepreneurship and Management Consulting, and a Professor of Accounting and Corporate Governance and Internal Control at the School of Management of the same University. He is also an ISACA (Information Systems Audit and Control Association) Academic Advocate. He published several papers and books. His current research interests are in the field of the internal control, accounting information systems, corporate social responsibility and SMEs.

Filippo Vitolla is an Associate Professor of Business Administration at LUM Jean Monnet University, Casamassima (BA) – Italy. He obtained, on April 2005, PhD in Business Administration and Management at University of Bari – Italy. Since November 2004, he has also been an Assistant Professor of Management Control, Cost Analysis and Business Strategy for the degree course in Business Administration and also in the Master’s course provided at the School of Management. His research areas are corporate social responsibility, management control systems, strategic management and risk management. In 2012, he passed the National Qualification for Associate Professor in Business Administration. He published several papers and books.

Antonello Garzoni is a Full Professor of “Strategic Management” and “International Strategies” at LUM Jean Monnet University, Casamassima (Bari, Italy), where he currently is the Vice-Rector for international cooperation. From 2009 to 2011, he has been the Dean of the Faculty of Economics. He graduated in Business Administration at Bocconi University in 1993, and obtained PhD in Business Administration and Management at Bocconi University, Milan in 1999. He is a Professor of “Strategic Management” at Bocconi University, Milano, where he teaches in undergraduate, graduate and executive education courses. He currently is an Academic co-Director of Global Advanced Management Program from Georgetown University-Esade-Sda Bocconi alliance. His research interests are in the field of strategic management accounting and corporate performance measurement, competitive intelligence, resource-based view of the firm and corporate governance.