CURRICULUM VITAE (Oct 23, 2016)

Massimo Sargiacomo. University G.d Annunzio of Chieti-Pescara Professor of Accounting Director of the PhD I "Accounting, Management and Business Economics", Department of Management and Business Administration Viale Pindaro 42, 65123, Pescara Tel. Uff.: +39 085-4537597 University e-mail: msargiacomo@unich.it; CURRICULUM VITAE (Oct 23, 2016) Name Position University Education Massimo SARGIACOMO Professor of Accounting, University G.d'Annunzio,Italy BA Economics & Trade University G.d'Annunzio of Chieti-Pescara, Italy, 1991. Master Course at the Catholic University of the Sacred Heart of Rome on Direction and Management of Healthcare Organizations (Grant awarded), 1997. A-graded in post-graduate courses at Harvard University, School of Public Health, on Economics of Health Policy, Improving Health Care Quality, Management of Health Care Organization in Industrialized Countries, 1999. A-graded in the post-graduate course at Harvard University on Management Control in Nonprofit Organizations, 2000. Ph.D thesis, Department of Management and Business Administration, University G.d'Annunzio of Chieti Pescara, 2000. Professional Qualifications CA Admitted to Institute of Chartered Accountants of Italy in 1994. 1

Career since Graduation 2011 March Professor of Accounting, University G.d'Annunzio of Chieti-Pescara 2003 Dec-2011 Feb Associate Professor of Accounting (tenure granted in 2003), University G.d'Annunzio of Chieti-Pescara 2000Nov--2003Nov Lecturer of Accounting, University G.d'Annunzio of Chieti-Pescara. 1998-2000 PhD Student, Department of Business Studies, University G.d'Annunzio of Chieti-Pescara 1991-1998 Graduate Research Assistant in Accounting, University G.d'Annunzio of Chieti-Pescara, Italy Major Research Interests Emergence and development of accounting practices in Public Sector and Healthcare Organizations, operating during normal or exceptional circumstances Accounting in Made-in-Italy core-sectors: High- Fashion, Agribusiness, Pasta and Wine Industry. Accounting, Frauds and Corruption The genesis of accountancy and auditing profession, also with regards to gender issues Accounting and accountability procedures in ancient communities Teaching Experience (past ten years) 2011- Management Accounting (3 rd year undergraduate) Public Sector Accounting and Management (2 nd. year postgraduate: on-line course) Healthcare Accounting and Management (on-line: Bachelor degree and Master Courses) 2006-2010 Financial Accounting (3 rd year undergraduate). 2

Accounting and Management of Healthcare Organizations (on-line: Bachelor degree and Master courses) Public Sector Accounting and Management (2 nd. year postgraduate: on-line course) 2003-2012 Accounting and Management of High-Fashion/Luxury Companies (Master Degree) 2006-2015 Co-ordinator of the sub-courses in Accounting and Business History and Accounting for Public Interest destined to PhD students Postgraduates Several PhD students since 2003. Numerous Master dissertations supervised. Administrative and Managerial Experience University G.d'Annunzio 2016- Director of the PhD in "Accounting, Management and Business Economics" 2014-2016 President of the Research Committee of the Department of Management and Business Studies, also preparing drafts and suggestions for the 2011-2014 Italian research evaluation exercise 2014-2016 President-Dean of the Bachelor Degree Undergraduate Course on Economics and Management 2013-14 sole Vice-President of the University G.d'Annunzio Biomedical Foundation 2011-2012 sole Vice-Rector to Administration and Management 3

Edu World Holding Unidav Open University 2004-2016 Co-Founder of the Unidav Open University - President of the online Bachelor Degree Course on Economics and Management of Healthcare Organizations (http://www.unidav.it/?mcode=contatti&cmpcode=page s&cmd=viewpage&id_section=10&id_page=31) Member of the Edu World Holding University Senate (http://www.unidav.it/?lang=it&mcode=welcome&cmpc ode=pages&cmd=viewpage&id_section=1&id_page=4 9#) 2012-14 Director of the hybrid Master Course on Direction and Management of Healthcare Organizations 2003-2012 Director of the Master Course on Direction and Management of High-Fashion/Luxury Companies Gran Sasso Science Institute Doctoral School 2012-2015 Member of the founding Committee of the International Doctoral School (GSSI), appointed by the former Minister of Education Prof.Francesco Profumo External Committees 2013- Member of the National Bioethics Committee (CNB) of the Italian Government : appointed by the former President of the Council of Ministers Enrico Letta as expert of Healthcare Accounting and Management 2011-16 Reviewer for the Panel "Accounting, Management and Finance" in the Italian first and second research evaluation exercise 2004-2010; 2011-2014 2007-2009 Advisor of the National Health Council, as expert of Healthcare Accounting and Management: appointed under the Ministry of the Minister of Health Livia Turco 4

2004-2007 Advisor of the Italian Research Evaluation Agency -as expert of University self-evaluation procedures, under the Ministry of the Minister of University, Research and Education Letizia Moratti President, US Academy of Accounting Historians, 2014-15, still serving its Board of Trustees, 2016-2017. 2014-2016 Member of the Italian Society of Accounting History Board, delegate to International Relations Other Relevant Information Guest Editorships (of international Volumes and Journals) (with D. Gomes) Accounting and Accountability in Local Government,, Accounting History, Sage, 2013. Public Sector Management in Italy, McGraw-Hill London, 2013- ISBN: 9780077160999 Accounting for Natural Disasters and Humanitarian Interventions Critical Perspectives on Accounting, Elsevier, 2014. (with Luciano D'Amico and Roberto Di Pietra) Accounting and Food: Some Italian Experiences Routledge, London 2016 ISBN: 9781138652453 (with Alessandro Carretta) Doing Banking in Italy McGraw-Hill, London, 2016-ISBN:9780077179991 Financial Distress in Italian Public Administrations McGraw-Hill, London,2016- ISBN: 9780077180003 Accounting and Management of the Agribusiness Industry, McGraw-Hill, London, 2016. 5

Accounting and Accountability Changes in Knowledge Intensive Public Organizations (with Giuseppe Grossi, Kirsi- Mari Kallio, Matti Skog) CFP launched on Accounting, Accountability and Auditing Journal, 2016. Editorial Boards (of international Journals) Accounting, Auditing and Accountability Journal Accounting History Accounting History Review Critical Perspectives on Accounting De Computis. Spanish Journal of Accounting History Ad hoc Reviewer for Abacus Accounting and Business Research (ABR) Accounting History Review (AHR) Accounting Organizations and Society (AOS) European Accounting Review (EAR) Accounting,Auditing and Accountability Journal(AAAJ) Accounting Forum (AF) Accounting History (AH) Accounting Historians Journal (AHJ) Critical Perspectives on Accounting (CPA) Health Policy Public Money & Management (PM&M) Interdisciplinary Perspectives on Accounting Conference, 2009, 2012. Critical Perspectives on Accounting Conference, 2011, 2014 World Congress of Accounting Historians, 2002, 2004, 2006, 2008, 2012, 2016 Asia Pacific Interdisciplinary Research on Accounting Conference, 2010, 2013 Academy of Accounting Historians Research Conferences, 2014. Accounting History International Conferences, 2003, 2005, 2007, 2010, 2013. 6

Invited as panellist at various doctoral colloquiums, and conferences on accounting history. External Assessor For various appointments at Italian universities. Academic Awards AAA-Academy of Accounting Historians " 2016 Hourglass Award in Accounting History" - First Italian Professor who has won such award for outstanding research since its origin dated 1973. AAA-Academy of Accounting Historians- Thomas Burns award for Biographical Research in Accounting, 2014, for the paper (as corresponding author, with Stefania Servalli and Paolo Andrei)" Fabio Besta: accounting thinker and accounting history pioneer", Accounting History Review, 2013. Accounting and Finance of Australia and New Zealand History Special Interest Group Prize 2010 for best paper and most significant contribution to Accounting History in 2009 for the paper "Accounting for the 'good administration' of justice': the Farnese State of Abruzzo in the sixteenth century". Civic Awards Civic Award and First Class Medal of the Italian Red Crux, 2013 Civic Award 2013 and Golden medal, Town of Pescara, 2013 "Filomena Carrara" National Award in Economics, Town of Roccaraso, 2014 International Conferences Organisation Chairman of the World Congress of Accounting Historians, Pescara, 25-27 June 2016. Co-Organizer of theworkshop "Accounting and Food", Milan Expo, 13 June 2015. Chairman of the Summer School in Accounting History, Pescara, September, 2013. 7

Co-Organiser of the Accounting History Symposium, The Future of Accounting History Research, European Accounting Association Congress, Rome, April 2011. Member of numerous scientific committees of international conferences on Accounting and Accounting history (e.g. EAA 2010, 2011, 2012). Media I have published different articles on Italian leading daily newspapers. I've published Mooc on Accounting, Public Sector Accounting, Corruption, Fashion, Healthcare Accounting and History I've recorded several videos for the University TV, and the major regional TV channels. Italian Research Evaluation Exercise 2004-2010 In the first Italian Research Evaluation Exercise I've been the only academic in my Region- active in the research panel of Accounting and Finance - who has been evaluated "Excellent" in Accounting (i.e., the Top of the evaluation scale) The percentage of "Excellent" evaluations throughout Italy has been 6,11% in the Accounting and Finance area of study. Articles Published on high-profile B journals 2006- Using accounting records to enhance an understanding of a seventeenth-century Italian feudal community: the case of the Commune of Penne (1664-1690), Accounting History, 2006, 11, 4, pp.475-502. [Level 2 ABS Journal Rating 2015] Institutional Pressures and Isomorphic Change in a High- Fashion Company: The Case of Brioni Roman Style, 1945-1989, Accounting, Business and Financial History, 2008, 18, 2, pagg. 215-241. [Level 2 ABS Journal Rating 2015] 8

Accounting for the good administration of justice : the Farnese State of Abruzzo in the sixteenth century, Accounting History,14, 3, 2009, pagg. 235-267 [Level 2 ABS Journal Rating 2015] Accounting and Accountability in Local Government: Contributions from Accounting History Research (corresponding author, with Delfina Gomes), Accounting History, 16, 3 2011, pp. 253-290. [Level 2 ABS Journal Rating 2015] Accounting For Killing: Accountability For Death (corresponding author, with Stefania Servalli and Garry D. Carnegie), Accounting History, 17, 3-4, 2012, pp. 293-316. [Level 2 ABS Journal Rating 2015] Fabio Besta: accounting thinker and accounting history pioneer ( corresponding author, with Stefania Servalli and Paolo Andrei), Accounting History Review, 22, 3, 2012, pp. 249 267. [Level 2 ABS Journal Rating 2015] Accounting and Accountability in Local Government:an Introduction (with Delfina Gomes), (2013), Accounting History, 18, 4, pp. 439-446. [Level 2 ABS Journal Rating 2015] Alberto Ceccherelli (1885 1958): pioneer in the history of accounting practice and leader in international dissemination (with Valerio Antonelli), (2015), Accounting History Review, 2, pp.121-144. [Level 2 ABS Journal Rating 2015] Lean in Healthcare: A Comprehensive Review, (with Antonio D'Andreamatteo, Luca Ianni & Federico Lega) (2015), Health Policy, 119 (9), 1197-1209. [Level 2 ABS Journal Rating 2015] Accounting and Government of the Agricultural Economy of the Nation: Arrigo Serpieri and the Reclamation Consortia Reform (corresponding author, with Luca Ianni, Antonio D'Andreamatteo and Luciano D'Amico), (2016), Accounting History Review, 3,337-331. [Level 2 ABS Journal Rating 2015] "Public Sector Accounting in Italy at the beginning of the 20th Century: The Contributions of Fabio Besta" (corresponding author, with Paolo Andrei and Richard Baker), accepted on Accounting Historians Journal (2017), 1, forthcoming [Level 2 ABS Journal Rating 2015] 9

Articles published on A-/A Journals 2008 - Accounting and the Art of Government: Margaret of Austria in Abruzzo (1539-1586), European Accounting Review, 17, 4, 2008, pagg.667-695. [Level 4star ABCD Journal Rating 2016, Level 3 ABS Journal Rating 2015] Accounting for Suffering: Calculative Practices in the Field of Disaster Relief (corresponding author, with Luca Ianni & Jeff Everett) (2014), Critical Perspectives on Accounting, 7, pp.652-669. [Level 3 ABS Journal Rating 2015] Unification and Dual Closure in the Italian Accountancy Profession, 1861-1906 (corresponding author, with Stefano Coronella & Steve Walker),(2015), European Accounting Review, 24(1), 167-197. [Level 4star ABCD Journal Rating 2016, Level 3 ABS Journal Rating 2015,] The Accounting Fight against Corruption in Italian Government Procurement: a longitudinal critical analysis, 1992-2014, (corresponding author, with Luca Ianni, Antonio D'Andreamatteo and Stefania Servalli) (2015), Critical Perspectives on Accounting, 3, 89-96. [Level 3 ABS Journal Rating 2015] Earthquakes, Exceptional Government and Extraordinary Accounting (2015), Accounting, Organizations and Society, 42, pp. 67-89 [Level 4star ABS Journal Rating 2016, Level 4 ABS Journal Rating 2015, Financial Times 2016] Pescara, October 23, 2016 Prof. Massimo Sargiacomo 10