1. Departamento de Economía Financeira e Contabilidade, ECOBAS, Universidade de Vigo, Ourense, Spain
2. Biocost Research Group, Galicia Sur Health Research Institute (IIS Galicia Sur), SERGAS-UVIGO, Pontevedra, Spain
3. ECOBAS, Universidade de Vigo, Departamento de Organización de Empresas e Marketing, Vigo, Spain
4. CIICESI, Polytechnic Institute of Porto, Porto, Portugal
5. Department of Management Control and Information Systems, University of Chile, Santiago de Chile, Chile