Diana Vaz de LIMA
Universidade de Brasília
Brasile

Post-Doctor in Accounting and Controllership (FEARP/USP).Ph.D. in Accounting Sciences (UnB) and master in administration (UnB). Full professor of the graduate program in Accounting and Actuarial Sciences and master's program in Public Administration at the University of Brasília.

Carlos Alberto DIEHL
University of Vale do Rio dos Sinos
Brasile

Ph.D. in Production Engineering (UFSC/ HEC Montreal, 2004); master in production engineering and chemical engineer (UFRGS). Post-Doctor in Accounting (Governance - Universidad de Málaga). Full professor of graduate programs in accounting and production engineering at Unisinos.

Ana Paula Gonçalves MAGALHÃES
Universidade de Brasília
Brasile

Graduate Course in Accounting Sciences, University of Brasília E-mail: [email protected] Lattes: http://lattes.cnpq.br/0375695934840290

Clovis Antonio KRONBAUER
University of Vale do Rio dos Sinos
Brasile

Graduated in Accounting from The Alto Taquari Foundation of Higher Education (1992); specialization in Financial Administration from the University of Vale do Rio dos Sinos - Unisinos (1995), Master's degree in Accounting Sciences from Unisinos (2002); and Ph.D. in Accounting and Auditoría from the Universidad de Sevilla (2008). He is a professor of PPG in Accounting Sciences, of professional master's degree in Educational Management  at Unisinos and undergraduate courses in accounting, administration and economics at the School of Management and Business of the same university.