Célia Picoito, is an Assistant Professor in Polytechnic Institute of Setúbal since 2002, in Accounting and Finance Department. She holds a PhD in management - accounting, in 2020, from ISCTE - University Institute of Lisbon. In 2021, attended the DEMOLA training course (344h) with approval- Demola International Project Studies from Kajaani University of Applied Sciences. She is responsible for curricular units (UC), and lecture/ professor in several UC, such as: Cost Accounting I, II and III; Financial Accounting; Accounting, Professional Ethics. She is also lecturer for Erasmus students in accounting and financial UC’s. She is also the author of a book and co-author of book chapters. The investigation fields most studied focus on Management and Cost Accounting, Hospital accreditation process, new public management, Institutional Theory in Accounting Research. Previous professional experience in the business world was carried out from 1998 to 2003 in ABB – Asea Brown Boveri (1998/2000) and in Portugal Telecom, SGPS (2000/2003).