Laurent Cappelletti is Chair Professor in Accounting and Management Control at the French Conservatory of Arts and Crafts, Le Cnam University, Paris, France, where he heads the master program in auditing and control. He is also a researcher at the LIRSA laboratory of research, director of intervention-research programs at ISEOR research center, coordinator of the tetranormalization international research network and expert for the think tank Institut Sapiens. Henri Savall is an Emeritus Professor at the Institut d’Administration des Entreprises, University Jean Moulin Lyon 3, France, where he was the founder and co-director of the Centre EUGINOV, Ecole Universitaire de Gestion Innovante, and the Socio-Economic Management Master’s program. He is the president-founder of the ISEOR research center. His current research interests are socio-economic theory, strategic management, qualimetric methodology and tetranormalization new program. Véronique Zardet is a Professor at the Institut d'Administration des Entreprises, University Jean Moulin Lyon 3, where she is the director of the Centre EUGINOV, Innovative Management University School, and the Socio-Economic Management Master’s program. She is also the Director of the ISEOR Research Center.