Lucio Procaccianti is Partner and Senior Consultant for Retex S.p.A, a consulting studio in Bologna, engaged in various areas linked to both retail and manufacturing, for activities inherent to Corporate Finance, management control and information systems. He is a Chartered Accountant and Audior. Furthermore, he is responsible for the BPC area (Business Process Consulting) at Wincor Nixdorf Retail Consulting. From 1992 he has been contributing to the application of a managerial control system for the central network and the supervised organisations at Coop Adriatica. From 1996 he has worked at Nordiconad S.c.a.r.l in charge of mangement control and from 1999 at Guaber SpA as a controller.