He studied doctoral studies in Management Administration with the Benito Juárez University of Mexico. She has a Master’s degree in Sustainable Development and Environment from the University of Manizales and she is a professional in Public Accounting from the University of Quindío. Trainer of Trainers in Niif by the Technical Council of Public Accounting Also in Three-Dimensional Theory of Accounting by the Inter-American Accounting Association (AIC) and the Research Network in economic, administrative and accounting sciences (REDICEAC). Postgraduate professor in international financial information standards (Niif) at various Colombian universities. Research professor at the UNAULA Latin American Autonomous University Plant; Former Editor of the Vision Contable Magazine; Associate Researcher at Min Ciencias in the social sciences area; author and co-author of academic and research texts.