Liliane Segura , PhD in Finance within the field of Administration from Mackenzie Presbyterian University, Master's degree in Strategy from FEA-USP. Bachelor's degree in Accounting from FEA-USP. Post-doctorate in Administration from the University of Salamanca (Spain), Specialization from CSU - Fresno in Entrepreneurship Business Plan at California State University, Fresno, United States. Certified by IACAFM (International Association of Certified Accountants and Financial Managers) in IFRS. Currently serving as the Coordinator of the Undergraduate Accounting Program at Mackenzie Presbyterian University. Works as a professor and researcher at Mackenzie Presbyterian University in undergraduate, graduate, and doctoral programs (PPG-CFE). Additionally, teaches various MBAs and in-company courses. Actively participates in national and international projects funded by CAPES and international funding agencies. Director partner at Open-book Accounting and Financial Advisory. Consultant and partner at L&L Segura in the financial and accounting area. Possesses extensive experience in the financial and accounting sectors of retail companies. Research interests include Corporate Governance, Corporate Social Responsibility, Corporate Finance, and Corporate Accounting. Ana Lucia , Post-doctorate at the University of São Paulo (USP), Graduate Program in Controllership and Accounting at FEA/USP - PPGCC. PhD in Social Work from the Federal University of Pernambuco (UFPE). Master's degree in Accounting and Actuarial Sciences from the Pontifical Catholic University of São Paulo (PUC/SP). Bachelor's degree in Accounting from the Catholic University of Pernambuco (UNICAP). Permanent member of the Graduate Program in Accounting Sciences (PPGCC) at the Federal University of Pernambuco (UFPE); and collaborating member of the Graduate Program in Controllership and Business Finance (PPGCFE) at Mackenzie Presbyterian University (UPM). Vilma Slomski , Post-doctorate in Controllership and Accounting from the School of Economics, Business Administration, and Accounting at EAC/FEA/USP; PhD and Master's degrees in Education from the School of Education at the University of São Paulo – FEUSP; Professor and Researcher in the Master's program in Controllership and Accounting (PPGCC) at the University Center of Fundação Escola de Comércio Álvares Penteado – Unifecap; Leader of the research group FECAP Observatory of Education and Accounting Research - CNPq.