1. Graduate Program in Business Administration - PPGA, Federal University of Santa Maria (UFSM), Santa Maria, Brazil
2. Business School, Fundação Dom Cabral (FDC), Lagoa dos Ingleses, Nova Lima Brazil
3. Faculty of Economics, Administration and Accounting, Federal University of Alagoas (UFAL), Maceió, Brazil
4. Graduate Program in Accounting, Federal University of Paraiba (UFPB), João Pessoa, Brazil