Dr. Rayla Dias
1 articleBiography
PhD and Masters in Accounting from the Federal University of Rio de Janeiro (PPGCC/UFRJ). She holds Bachelor's degrees in both Accounting and Business Administration and is a Specialist in Controllership and Finance from Fluminense Federal University (UFF). She is an Assistant Professor in the Department of Accounting at UFF (Volta Redonda, RJ) and serves as the Tutoring Coordinator for the Public Administration program (UFF/CEDERJ).In the field of research, she co-leads the Critical and Interpretive Studies Network in Accountability and Sustainability (RECIS/UFF) and conducts research at the Accounting Systems Modeling Laboratory (LMSC/UFRJ). She is also the coordinator of the "Accountability and Sustainability Forum" extension project. Additionally, she serves as an Editor for the Sustainability, Environmental Accounting, and Social Reporting section of the journal Sociedade, Contabilidade e Gestão (SCG/UFRJ).Her research interests focus on the accounting relationship between natural capital, organizations, and society, encompassing the recognition and measurement of natural resources, as well as sustainable financial instruments such as thematic bonds (green bonds, social bonds, and sustainability bonds).