Massimiliano Tufo is a PhD candidate in Business Administration in the PhD program “Person, Market, Institutions” with a research focus on “Accountability and measuring public value” at the Department of Law, Economics, Management and Quantitative Methods, University of Sannio, Italy. The research area concerns public value, public disvalue, accounting, and accountability in both the public and private sectors. He is the author and co-author of papers published in international peer-reviewed journals and conferences. His interests also include public–private partnerships, fraudulent financial reporting, and non-profit organizations.