Itamar is an adjunct professor at Fundação Dom Cabral – FDC, for the areas of controllership, costs, budgeting and finance. He holds a Specialization Certificate in Accounting from FGV and a Master’s Degree in Controllership from USP. Miranda has held executive positions in companies such as IBMEC – Executive Director; Probank – Auditing Director and Construtora Andrade Gutierrez – International Accounting Manager. He is a faculty member of FGV and IBMEC. Itamar has already developed consulting and/or training projects for companies such as Andrade Gutierrez, Magnesita, Açominas (Gerdau), Usiminas, Acesita, Cosipa, Valorec & Mannesmann, TIM, Telemig Celular, Brasil Telecom, Infraero, Banco Rural, Grupo Seculus, Grupo Yes, Cotochés, Unimed, Hospital Semper, Maternidade São José (RJ), Lab Rede, Cemig, M.Dias Branco (Massas Adria), Univale, Estel, Tracbel, Metalsider, Laticinios Piracanjuba, Ciser, Milium, Agromave, Sistema OCB among others. Professor Itamar Machado is the author of books on Accounting and Cost Management and has many articles published in Brazil.