Maria Manuela Martins is Assistant Professor at Accounting Department of ISCTE Business School - University Institute of Lisbon (ISCTE-IUL). She obtained a Master Degree in Business Administration specialization in Information Systems Management and a PhD in Management, specialization in Accounting (University Institute of Lisbon - ISCTE-IUL). She is a research in the fields of Knowledge Management, Intellectual capital and Financial Accounting.