Mauro Martinelli is Associate Professor of Business Administration at the Faculty of
Economics and Management, Milan Bicocca University. He teaches courses on General and
Applied Accounting; Fiscal and Corporate Planning and Consulting; Financial Statement
Analysis; Systems for Accounting Planning. A graduate in Economics and Commerce at the
University of Verona, his reseach is focused on budgeting, management accounting, systems
for accounting planning, national fiscal systems – tax planning, financial accounting,
business evaluations, both in the private and in the public sector. He is a chartered
accountant and auditor 

Administrative Integrated System

Health Care

Trade Approach