Alberto J. Costa, Ph.D., is Professor at the Institute of Accounting and Administration (ISCA) at the University of Aveiro, Portugal, and a Full Researcher of GOVCOPP (Research Unit on Governance, Competitiveness and Public Policies, of the University of Aveiro), on the Systems for Decision Support research group. Margarida M. Pinheiro, Ph.D., is Professor at the University of Aveiro (Institute of Accounting and Administration, ISCA-UA) and a Full Researcher at the Research Centre Didactics and Technology in Education of Trainers (CIDTFF), on the Policies, Evaluation and Quality research group.