1. PhD student, College of Economy, Business and Accounting at Ribeirão Preto, University of São Paulo (USP) Avenida dos Bandeirantes 3900, 14040-905 Ribeirão Preto, SP Brazil
2. Professor, School of Business FEARP/University of São Paulo and EAESP/Fundação Getulio Vargas Avenida dos Bandeirantes 3900, 14040-905 Ribeirão Preto, SP Brazil
3. Master’s Degree Student, College of Economy, Business and Accounting at Ribeirão Preto, University of São Paulo (USP) Avenida dos Bandeirantes 3900, 14040-905 Ribeirão Preto, SP Brazil