Financial management behavior among Brazilian physicians: evidence for financial education and policy development

Erlon Andrade graduated in Medicine from the State University of Bahia (2024). He is a general practitioner working in emergency units, emergency rooms and intensive care units. He has extensive experience as the founder of companies in the retail, services and entertainment sectors and as a business manager and director working in the areas of commercial, operational, people, marketing, sales and company finance management. Furthermore, he is also a reviewer for international journals: International Journal of Social Economics; Journal of Economic and Administrative Sciences; Journal of Financial Economic Policy. He is also the leader of a research group in the field of medical financial management.

Antonio Lopo Martinez graduated in law from the Catholic University of Salvador, Economics and Accounting from the Federal University of Bahia. He holds a master's degree in economics from the University of São Paulo, in Tax Law from the Pontifical Catholic University of São Paulo and in business administration from the University of California – Berkeley. PhD in Controllership and Accounting from the University of São Paulo, in Administration from the Getúlio Vargas Foundation – SP, in Law from the University of Salamanca – Spain (Cum Laude) and in Law from the University of Coimbra (Approved with Distinction). During his doctorate, he carried out research internships at the University of Amsterdam, the International Bureau for Fiscal Documentation in Amsterdam, the Max Planck Institute for Tax Law and Public Finance in Munich, Wirtschaftsuniversität Wien and Georgetown University Law Center in Washington. He has experience in Accounting, Finance and Tax Law, with an emphasis on Financial and Tax Accounting, Corporate Finance, Taxation, Accounting Law, Tax Law and International Trade Law. He was a visiting assistant professor at the Faculty of Law of the University of Coimbra in the subjects of Public Finance and Brazilian Tax Law from 09/2020 to 09/2024. Furthermore, he is an integrated researcher at the Legal Institute of the Faculty of Law of the University of Coimbra. He is currently a tax auditor with the Federal Revenue Service.

Ney Boa Sorte graduated in medicine from the Federal University of Bahia (1997) and in computer science from the Catholic University of Salvador (1995). He holds a master's degree in medicine and health from the Federal University of Bahia (2003), Collective Health and Doctorate in Collective Health from the Institute of Collective Health of the Federal University of Bahia (2011), postgraduate degree in instructional design for distance education from CETIND/SENAI (2003) and MBA in economics and evaluation in health technologies from Hospital Alemão Oswaldo Cruz/PROADI-SUS (2021). He is currently a pediatrician at the Rare Disease Reference Service (SRDR) of the Prof. Edgard Santos University Hospital (HUPES), Ebserh network, Federal University of Bahia. He has been coordinating the Health Technology Assessment Center (NATS) at HUPES/Ebserh/UFBA since 2018, where he has worked on HTA projects. Furthermore, he is an adjunct professor in the medicine course and a master's and doctoral advisor in the Postgraduate Program in Medicine and Human Health (PPgMSH) at the Bahiana School of Medicine and Public Health, where he is a member of the research group on the epidemiology of retroviruses in Bahia. He is assistant professor at the State University of Bahia, master's advisor at the Postgraduate Program in Pharmaceutical Sciences (PPgFarma) at the Department of Life Sciences (DCV) and scientific advisor at APAE Salvador's Scientific Research Center.

Plínio Roberto Souza Sodré graduated in Medicine from the Bahiana School of Medicine and Public Health (2005). He is currently a radiologist at the Jorge Valente Hospital, the Cardiopulmonary Institute and the ASO Bioimaging Clinic in the city of Salvador, BA. He is an assistant professor on the medical course at the State University of Bahia (UNEB). He is a full member of the Brazilian College of Radiology and Diagnostic Imaging.

Francinaldo Lobato Gomes has a degree in medicine from the Federal University of Pará (1998) and a master's degree in neurosciences from the Federal University of Pará (2001). He is a neurosurgeon from the Federal University of São Paulo (UNIFESP/EPM) (2007) with a specialty in functional neurosurgery and epilepsy from UNIFESP/EPM (2008). Furthermore, he is a full member of the Brazilian Society of Neurosurgery (2008) and the Brazilian Society of Stereotaxy and Functional Neurosurgery (2014). He is an elected member of the Management Support and Business Qualification Committee of the Brazilian Society of Neurosurgery (2016). He is a member of the Epilepsy Investigation, Research and Treatment Unit (UNIPETE/UNIFESP/EPM), the Pediatric Neurosurgery Center (CENEPE) and Neurogenesis – Neuroscience Institute. He is a preceptor in the Neurosurgery Residency Program at the Ophir Loyola Hospital (Belém-PA) and the Santa Paula Hospital (São Paulo-SP). Likewise, he has extensive experience in the areas of personal finance and office and clinic finance and is the author of the books Bolsa de Valores para Médicos (Editora DOC, 2012) and Finanças no Consultório: Como Maximizar os Resultados (Editora DOC, 2016).

Fabio Antonio Venancio has a PhD and a master's degree in Infectious and Parasitic Diseases from UFMS, as well as a degree in nursing and an undergraduate degree in statistics. My academic career is complemented by Lato Sensu specializations in areas such as public health management, epidemiology, health services auditing and epidemiological surveillance. I currently work as a scientific and statistical consultant, supporting researchers and professionals in projects in various areas, such as health, social sciences, administration, education and engineering. My expertise ranges from epidemiological studies and public health to applied statistical modeling, economic analysis, organizational management and educational policies. I have experience in developing advanced statistical analyses, including multivariate modeling, time series and chemometric methods, as well as interpreting data in academic and professional contexts. This reflects my commitment to the practical application of scientific knowledge to promote advances in different areas of knowledge, always with a focus on innovation, methodological rigor and social impact. Other professional experience includes working as a lecturer in medicine and nursing, coordinator of nursing at the Brazilian Air Force Hospital, head of the Health Services Audit Section at the Brazilian Air Force, coordinator of epidemiological surveillance and nurse at SAMU 192.

Laís Pinho Cruz is a medical student at the Bahiana School of Medicine and Public Health, entering semester 2020.2. During her undergraduate studies, she was the President of the Academic Health Management League (LAGS), a member of the Academic Pre-Hospital Emergencies League (Laeph), a member of the Pirajá da Silva Academic Directory (DAPS) and did a research internship in the specialty of ophthalmology at the State General Hospital (HGE).

Paulo Sergio Lins Perazzo has a degree in medicine from the Federal University of Bahia, a doctorate in medicine from the Federal University of São Paulo (2009) and a master's degree in medicine (otorhinolaryngology) from the Faculty of Medical Sciences of the Santa Casa de São Paulo (2005), with dissertation theses published in the Journal of Voice and also in the Brazilian Journal of Otorhinolaryngology, the latter being awarded by the International Association of Phonosurgery. He is currently an adjunct professor at the State University of Bahia, medical director of the Day Hospital Luis Pasteur – Clínica Otorrino Center in Salvador and the Otorrinos Hospital in Feira de Santana, Bahia. Due to his experience in the field of otorhinolaryngology with an emphasis on laryngology and voice disorders, he has participated in more than 200 congresses as a lecturer, moderator and judge; he has published articles in national and international journals and has participated in several chapters of textbooks in the specialty. He was President of the Asociación Latinoamericana de Larigología y Fonocirurgía (ALLF), Director of International Affairs of the Brazilian Academy of Laryngology and Voice (ABLV), serving as President from 2009 and 2011, and served for six years on the board of the Brazilian Otorhinolaryngology Society and was also President of the Bahia Otorhinolaryngology Society from 2003 and 2004.