Doutorado em andamento em Controladoria e Contabilidade (USP - FEARP). Mestre em Ciências Contábeis (UERJ), Contadora. Integrante do Grupo de Pesquisa "PSAG - Public Sector Accounting Governance in Brazil" (https://sites.usp.br/psag/). Integrante do grupo de pesquisa e inovação "MetaLab - Metaverse Laboratory for Research and Innovation" (https://sites.usp.br/metalab/). Ph.D. visiting researcher at University of Victoria (CAN), com bolsa de pesquisa do Programa PRINT (Programa Institucional de Internacionalização) CAPES. Interesses de pesquisa: Mundos virtuais; Ambientes imersivos; Avatares; Sociomaterialidade; Digitalização, Process Theory; Temporality. Contatos: polyanasilva@usp.br / polybsilva@gmail.com. ORCID: https://orcid.org/0000-0002-1537-123X.
PhD Candidate (FEARP-USP). Master in Accounting Sciences (UERJ), Accountant. Member of the Research Group "Public Sector Accounting Governance in Brazil" (https://sites.usp.br/psag/). Member of the "MetaLab - Laboratory for Research and Innovation (https://sites.usp.br/metalab/). Ph.D. visiting researcher at University of Victoria. Research interest in: Virtual worlds, Immersive environments; Avatars; Sociomateriality, Digitalization, Process Theory; Temporality. Email: polyanasilva@usp.br / polybsilva@gmail.com. ORCID: https://orcid.org/0000-0002-1537-123X.