About the Authors

Vasconcelos Reis Wakim

Accounting Science Department, Jequitinhonha and Mucuri Valleys Federal University, TeófiloOtoni, MG, Brazil

Dyane Vieira dos Santos

Accounting Science Department, Jequitinhonha and Mucuri Valleys Federal University, TeófiloOtoni, MG, Brazil

Elizete Aparecida de Magalhães

Accounting Science Department, Jequitinhonha and Mucuri Valleys Federal University, TeófiloOtoni, MG, Brazil

Simão Pereira da Silva

Accounting Science Department, Jequitinhonha and Mucuri Valleys Federal University, TeófiloOtoni, MG, Brazil

Corresponding Author

Email: vasconcelos.wakim@ufvjm.edu.br