Assistant Professor at the Federal University of Santa Maria (UFSM). PhD in Accounting from the Federal University of Santa Catarina (UFSC). Master's in Accounting and Bachelor's in Accounting from the Federal University of Rio Grande (FURG). Member of the editorial team of the journals Advances in Management Accounting (AIMA), Journal of Accounting and Organizational Change (JAOC), Revista de Administração de Empresas (RAE) and Sociedade, Contabilidade e Gestão (SCG). Assistant coordinator of the Management Accounting area of the USP International Conference on Accounting. Coordinator of the Entrepreneurship and Innovation area of the National Congress of Administration and Accounting (AdCont). Reviewer for Accounting and Administration journals and congresses. He is co-leader of e-COFIN - Research Group on Sustainable Accounting and Finance, registered in the CNPq Directory of Research Groups. Through the use of quantitative methods, he develops research mainly on the following topics: Management Accounting and Control, Innovation Management and Organizational Sustainability.