Creator and co-ordinator of the Budgeting and Accounting Codes in ten volumes for IPSOA in Milan. Co-ordinator and author of the Encyclopedia of Accounting, Finance and Management, in eight volumes for PIROLA. creator and Director of the Review “Accounting and Budgeting” for ISEDI, in 60 editions. Creator and Director of the Review “Business System”, UTET, since 1992. Full Professor of Business Administration Faculty of Economics at Pavia University Depart. Business Research "R. Argenziano". Author of the text on business administration in three volumes: BUSINESS ECONOMICS, ACCOUNTING, BUDGETING AND MANAGEMENT for UTET Ed. Co-ordinator of the section "Controllo do gestione" for the review BUSINESS CONSULTANCY for PIROLA Ed. Member of the Directive Committee of the Italian Association of Dynamic Systems Analysis. Member of the scientific committee of the Master in finance for Eastern countries promoted by the Cariplo Foundation. Author of over 250 scientific publications which include books, articles, software (on budgets, accounting). Creator of the scientific web site www.ea2000.it. Creator of the Combinatory Systems Theory described at the web site: http://ea2000.unipv.it/Sistemi_combinatori/top.htm.