Ronaldo Gomes Dultra-de-Lima is Ph.D. in Business Administration from EAESP-FGV (2015) with a doctoral internship at Indiana University (2014) - Indianapolis (USA), Master in Economics (2008), and MBA in Finance (2005), both from Insper Institute of Education and Research, specialization in Industrial Administration at Carlos Alberto Vanzolini Foundation (1996), specialization in Human Resources Management and Organization & Methods (1991 to 1993) and Graduated in Business Administration (1990) at Sao Judas Tadeu University. Author of several articles published in domestic and international congresses and journals. Assistant professor and researcher in the Graduate Program in Controllership and Corporate Finance at Mackenzie Presbyterian University and adjunct professor at University Center FEI. Coordinator of the research center for controllership and corporate finance at Mackenzie Presbyterian University. Co-author of the book written in Portuguese Contabilidade Gerencial: ferramentas para melhoria de desempenho empresarial.