1. GOVCOPP—Research Unit on Governance, Competitiveness and Public Policies, Higher Institute for Accountancy and Administration of University of Aveiro (ISCA-UA), University of Aveiro, 3810-193 Aveiro, Portugal
2. CEOS.PP—Centre for Organisational and Social Studies of Polytechnic of Porto, Porto Accounting and Business School, Polytechnic Institute of Porto, 4465-004 Matosinhos, Portugal
3. Higher Institute for Accountancy and Administration of University of Aveiro (ISCA-UA), University of Aveiro, 3810-193 Aveiro, Portugal