Paolo Tartaglia Polcini is Full Professor of Accounting at Salerno University where he teaches accounting and Management Accounting. His research interests are performance measurement in the university, Fair value, Business combination, intellectual capital and international accounting standards in both the private and public sectors. He is a member of the Italian Society of Accounting and Business Economics Professors (SIDREA), the Italian Academy of Business Administration and Management (AIDEA), and European Accounting Association (EAA).