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The "Rivista dei Dottori Commercialisti" was founded in 1949 by the Chartered Accountants of Milan; it has the aim to contribute to the development of studies in the business administration and accounting fields. The "doctrine" section of the Rivista comprises original contributions on the subject of business management, corporate governance, financial and managerial accounting, auditing and internal control. Papers, selected according to a procedure of double-blind refereeing, must provide a clear description of the goal of the work, of the chosen methodology and of the conclusions of previous literature on the topic of the study; then they must show the results obtained and the conclusions. Papers presented can be based both on empirical research and on deductive approach; in both cases the work must contribute to the enhancement of knowledge in the scientific fields the "Rivista" deals with. Paper maximum length is 25 pages. Authors must prepare an abstract in English. Authors must send the draft anonymously, making sure that the paper does not contain quotes or references that can trace back to the identity of the author. All papers must be sent via e-mail at email@example.com; the author must indicate address and telephone number and attach a brief bio-bibliographical note.