Carlos Alberto Lourenço Dos SantosCarlos Santos is a Coordinator Professor at Higher Institute for Accountancy and Administration, Aveiro University (ISCA-UA), Aveiro - Portugal and member of the Centre for Research on Accounting and Taxation - Polytechnic Institute of Cávado and Ave He has a PhD in Informatics and Computer Engineering, specialized in Information Systems, by Higher Technical Institute of Technical University of Lisbon, Portugal. He is a retired professor having taught the various levels of education in Organizational Information Systems. At the academic level, he also has experience in monitoring doctoral (four already discussed) and master's theses (about twenty already discussed). At the scientific level, he has published several articles in indexed journals, several book chapters, and communications at conferences in organizational information systems. He was also on the editorial team of some books with IGI Global and has been a member of Editorial Advisory Board of books and member of scientific commissions of international congress. He is a reviewer for several scientific journals. She was a responsible researcher in a financed project “PlowDeR - Framework for Analyzing the Economic and Social Impact of Tourist Activities on Low Density Territories: The Case of Portuguese Historical Villages” and researcher in other projects. He had research interests in Information Systems Audit, Disclosure of Financial Information, Information Systems and Management Control, Accounting Information Systems and Digital Transformation. Read More Read Less