Ana is Coordinator Professor at the Portalegre Polytechnic University (Portugal), where she has been teaching taxation and financial accounting at undergraduate and master's levels since 2002. She has also served as Guest Professor at the Higher Institute of Accounting and Administration of Coimbra and Porto, teaching in master's and postgraduate programmes. She is currently Director of the Master's in Accounting and Finance, member of the Scientific Council of the School of Technology, Management and Design, and member of the General Council of the University. She is the Coordinator for Internationalization and Mobility at the school where she teaches. Ana has been a Certified Accountant since 1995 and is a trainer for the Portuguese Order of Certified Accountants. She holds a Master's degree in Management from Universidade Lusíada (Lisbon) and a PhD in Accounting from the University of Minho (Braga). She conducts research at VALORIZA – Research Center for the Enhancement of Endogenous Resources, contributing to projects that connect accounting, taxation and regional development. She actively participates in scientific events as a scientific committee member, presenter, discussant and moderator, and serves as reviewer and editorial board member in several journals and conferences in the fields of accounting and taxation. Her research focuses on taxation and accounting, particularly the development and societal role of the accounting profession. She has examined the contribution of accountants to society, environmental taxation, and tax law complexity. More recently, her research addresses the transformation of accounting in the digital age, with a particular interest in the use of artificial intelligence in the accounting profession and in accounting education, as well as in the generation of knowledge from accounting data to create public value. She also studies municipal fiscal policies and local tax decisions, analysing their association with financial, socio-economic and territorial variables, and exploring how accounting and fiscal information can support evidence-informed decision-making at the local government level.

• Borrego, Ana Clara