Gloria Zambrano Aranda: Professor and Researcher of the Department of Accounting Sciences of the Pontifical Catholic University of Peru. Candidate for the Doctoral Degree on Education Sciences by the Pontifical Catholic University of Peru. MBA by Tulane University - USA, and Master’s in Strategic Management for Global Business, Centrum PUCP, Business School from the Pontifical Catholic University of Peru. Licentiate in Business Administration and Accounting by the University of the Pacific (Peru). Post graduate professor of Management Master’s Degree Programs in a number of Peruvian universities and in Centrum PUCP. Holder of international certifications such as European Business Initiatives by IE Business School of Madrid - Spain, and Latin American Business Initiatives, North American Business Initiatives and Asian-Pacific Business Initiatives by A.B. Freeman School of Business Tulane. Participant of the Colloquium on Participant Centered Learning by Harvard Business School, Boston, Massachusetts, USA. Holder of the position of Administration Director, Financial Administration Deputy Director, Director of Executive Education Programs, Director of Admission, Records and Academic Support, and Thesis Coordinator at Centrum-PUCP. More than 30 years of work experience in financial management.