Scientific Committee

Abderrahman Chekry	University of Cadi Ayyad, Morocco
Adriana Tiron-Tudor	Faculty of Economics and Business Administration, Babes-Bolyai University, Romania
Agnieszka Perepeczo	University of Szczecin, Polónia
Alberto Costa	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Alcina Portugal Dias	Higher Institute of Accounting and Administration of Porto, Portugal
Aldónio Ferreira	Monash University, Australia
Amra Kapo	University of Sarajevo, Bosnia & Herzgovina
Ana Arromba Dinis	Polytechnic Institute of Cávado and Ave, Portugal
Ana Bela Teixeira	Polytechnic Institute of Setúbal, Portugal
Ana Fialho	University of Évora, Portugal
Ana Isabel Morais	University of Lisboa, Portugal
Ana Lucia Fontes de Souza Vasconcelos	Federal University of Pernambuco, Brazil
Ana Maria Bandeira	Higher Institute of Accounting and Administration of Porto, Portugal
Ana Maria Paixão	State University of Paraíba, Brazil
Andreea Ioana Coste	Faculty of Economics and Business Administration, Babes-Bolyai University, Romania
Antonio Manuel López-Henández	University of Granada, Spain
António Martins	University of Coimbra, Portugal
Augusta Ferreira	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Beatriz Cuadrado-Ballesteros	University of Salamanca, Spain
Carla Carvalho	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Carla Fernandes	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Carlos Andrade	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Carlos Santos	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Catarina Delgado	School of Economics and Management , University of Porto, Portugal
Cecília Carmo	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
César Bastos	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Cidália Lopes	Higher Institute of Accounting and Administration of Coimbra, Portugal
Claudio Teodori	University of Brescia, Italy
Cleber Broietti	Federal University of Santa Catarina, Brazil
Cleber Rodrigo Zanetti	Fundação Getulio Vargas, Brazil
Cristian Carini	University of Brescia, Italy
Cristina Góis	Higher Institute of Accounting and Administration of Coimbra, Portugal
Dalel Kanzari	University of Sousse, Tunisia
David Perea	Huelva University, Spain
Deborah Agostino	Milano Politechnic, Italy
Desi Arisandi	Rutgers Business School, Ruthgers University, United States of America
Elisabete Fernanda Mendes Duarte	Polytechnic Institute of Leiria, Portugal
Elisabete Neves	Higher Institute of Accounting and Administration of Coimbra, Portugal
Elisabete Vieira	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Elvettin AKMAN	Süleyman Demirel Universit, Turkey
Enrique Bonson	Huelva University, Spain
Essalih Mohamed	University of Cadi Ayyad, Morocco
Fátima Borges	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Fawzi Laswad	Massey University, New Zealand
Fernanda Alberto	Higher Institute of Accounting and Administration of Coimbra, Portugal
Fernando Hanjam	National University of Timor-Leste, Timor-Leste
Fernando Ramos	Universidade de Vale do Rio dos Sinos, Brazil
Fernando Tavares	Portucalense University, Portugal
Flora Lobo	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Francisco Carreira	Polytechnic Institute of Setúbal, Portugal
Francisco Javier Valencia Duque	Universidad Nacional de Colombia, Colombia
Gonçalo Carnaz	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Graça Azevedo	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Harmeet Kaur Khanuja	Marathwada Mitra Mandal’s College of Engineering, SPPU, India
Haslinda Yusoff	Universiti, Teknologi Mara, Malaysia
Helena Inácio	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Isabel García- Sanchez	University of Salamanca, Spain
Isabel Lourenço	ISCTE Business School, Portugal
Isabel Pedrosa	Higher Institute of Accounting and Administration of Coimbra, Portugal
Jamal Bakkas	University of Cadi Ayyad, Morocco
Jesús Mauricio Flórez-Parra	University ECCI, Colombia
Jiří Hynek	Brno University of Technology, Czech Republic
João Carvalho	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
João Teodósio	Santarém Polytechnic University, Portugal
Jonas Oliveira	ISCTE Business School, Portugal
Jorge Mota	University of Aveiro, Portugal
José Aguado-Romero	University of Granada, Spain
Jose Angel Perez Lopez	University of Seville, Spain
José António Moreira	School of Economics and Management, University of Porto, Portugal
José Vale	Higher Institute of Accounting and Administration of Porto, Portugal
Kátia Lemos	Polytechnic Institute of Cávado and Ave, Portugal
Leonor Fernandes Ferreira	Nova University, Portugal
Liang Guo	California State University, United States of America
Liliane Cristina Segura	Mackenzie University, Brazil
Louis Smidt	Tshwane University of Technology, South Africa
Luís Almeida	Higher Institute of Accounting and Administration, University fo Aveiro, Portugal
Luís Lima Santos	Polytechnic Institute of Leiria, Portugal
Luís Pacheco	Portucalense University
Lurdes Silva	Polytechnic Institute of Cávado and Ave, Portugal
Maha Khemaja	University of Sousse, Tunisia
Manuel Castelo Branco	School of Economics and Management , University of Porto, Portugal
Mara Madaleno	University of Aveiro, Portugal
Marcelo de Santana Porte	Federal University of the South and Southeast of Pará, Brazil
Marco Maffei	University of Naples Federico II, Italy
María Antonia García Benau	University of Valencia, Spain
Maria Anunciação Bastos	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Maria Cláudia Teixeira	Higher Institute of Accounting and Administration of Porto, Portugal
Maria da Conceição Tavares	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Maria del Carmen Caba-Pérez	University of Almeria, Spain
Maria João Major	ISCTE Business School, Portugal
Maria José Fernandes	Polytechnic Institute of Cávado and Ave, Portugal
Maria José Pires Carvalho da Silva	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Melina Manochin	Aston University, United Kingdom
Miguel Gonçalves	Higher Institute of Accounting and Administration of Coimbra, Portugal
Miguel Resende	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Mirko Pecaric	Faculty of Administration, University of Lujbljana, Slovenia
Muganda Munir Manini	Kibabii University, Kenya
Ninel Kiosseva	New Bulgarian University Montevideo, Bulgaria
Othmane Alaoui Fdili	University of Cadi Ayyad, Morocco
Patrícia Gomes	Polytechnic Institute of Cávado and Ave, Portugal
Patrícia Quesado	Polytechnic Institute of Cávado and Ave, Portugal
Paul L. Rideru	University of Craiova, Romania
Paula Neto	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Paulo Alves	Católica Porto Business School, Portugal
Pedro Mendonça da Silva	Higher Institute of Accounting and Administration of Porto, Portugal
Pietro Pavone	University of Naples Federico II, Italy
Radiah Othman	Massey University, New Zealand
Rashid Ameer	IPU Tertiary Institute, New Zealand
Ricardo Costa	Faculty of Applied and Social Sciences of Petrolina, Brazil
Rui Marques	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Rui Robalo	Polytechnic Institute of Santarém, Portugal
Rute Abreu	Polytechnic Institute of Guarda, Portugal
Sandra Alves	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Sara Serra	Polytechnic Institute of Cávado and Ave, Portugal
Sérgio Cruz	Higher Institute of Accounting and Administration, University of Aveiro, Portugal
Shital Jayantilal	Portucalense University, Portugal
Sofia Gomes	Portucalense University, Portugal
Sonia Makni	University of Sousse, Tunisia
Sónia Monteiro	Polytechnic Institute of Cávado and Ave, Portugal
Susana Jorge	Universidade of Coimbra, Portugal; CICP-University of Minho
Tarek Rana	RMIT University, Australia
Tatiana Antipova	Institute of Certified Specialists, Perm, Russia
Teresa Eugénio	Polytechnic of Leiria, Portugal
Umulkher Ali Abdillahi	Masinde Muliro University of Science and Technology, Kenya
Verónica Ribeiro	Polytechnic Institute of Cávado and Ave, Portugal
Yosra Ben Said	University of Sfax, Tunisia