1. GOVCOPP (Research Unit on Governance, Competitiveness and Public Policies), DEGEIT (Department of Economics, Management, Industrial Engineering and Tourism), University of Aveiro, Campus Universitario de Santiago, 3810-193, Portugal
2. GOVCOPP (Research Unit on Governance, Competitiveness and Public Policies), ISCA-UA (Higher Institute of Accounting and Administration), University of Aveiro, Campus Universitario de Santiago, 3810-193, Portugal