Graduate in Accounting at Universidade Estadual de Londrina (2006), Master in Accounting at Universidade Federal do Paraná (2009) and PhD in Accounting at Universidade de São Paulo. Currently is professor at Universidade Estadual de Londrina. Has experience in Administration, focusing on Accounting Science, acting on the following subjects: finance accounting, biological assets, education and technology applied to face-to-face teaching. personal page: www.danielnogueira.com.br