The diffusion of ICT applications in virtual worlds as Second Life (SL), Forterra, There and

Multiverse created many interesting research opportunities, particularly in knowledge management

and e-learning. Virtual worlds are strongly immersive and produce entrepreneurial and social

initiatives in which personal, professional and business relationships move quickly and could be

transferred into the real environment.

Enterprises, Municipalities, Universities and Chambers of Commerce are increasing the use of SL

enforcing the methodological relevance of networking, a new approach that bases its impact, for the

development of business, on the creation and maintenance of net links.

This paper will consider the case of Perting Ltd, the simulated enterprise created in 2001 by Forlì

Faculty of Economics, that established in February 2008 its premises in SL and started managing

businesses in different sectors.

The main subject of this analysis is the use of virtual reality in management not only for business but

also in research and didactics. In managerial theories the research would be an opportunity for a new

perspective to know the symmetries among ICT business platforms and to understand, in a better way,

how the learning process could support organizations in their approach to the market of internet