Rui Alexandre R. Pires is a Lecturer of Management Accounting and Pricing in the Department of Business and Law at the Instituto Politécnico de Bragança (IPB), Portugal. He holds a Licenciatura in Accounting and Administration from IPB, Portugal, and a Master in Accounting from the School of Economics and Management, University of Minho, Portugal. He is the author of publications in international academic peer-reviewed journals, book chapters, and proceedings at international academic conferences. His research interests focus on strategic management accounting, strategic resources and capabilities, and innovation.