Dr. Alba Rocío Carvajal Sandoval is an Assistant Professor and Researcher at Pontificia Universidad Javeriana (Colombia), where she heads the Graduate Programs in Accounting Sciences. She holds a Ph.D. in Administration, a Master’s degree in Strategic Foresight, and a Specialization in Tax Law and Tax Management. As a Certified Public Accountant with over 25 years of experience, she has an extensive background in teaching, research, and academic leadership.

Her research agenda lies at the intersection of international accounting, risk management, corporate governance, and strategic foresight, with a strong focus on organizational sustainability and business competitiveness. She has made significant contributions to the application of IFRS in non-profit organizations (NPOs) — including religious communities and apostolic entities — as well as in the development of internal control and risk management models for SMEs in Latin America.

She has an established record of scientific production that includes peer-reviewed journal articles, books, and book chapters published by international academic presses. Her work is widely cited in specialized literature and reflected in active bibliometric indicators, demonstrating both academic impact and applied relevance.

Dr. Carvajal has participated as a speaker in international academic conferences across Europe and Latin America and serves as a peer reviewer for journals in accounting, finance, and management. She is also recognized as a researcher within the National Science, Technology, and Innovation System.

In the professional field, she has worked as a consultant in finance, technological foresight, and corporate governance, supporting organizational transformation processes. Notably, she served as an advisor to the Colombian Ministry of Commerce, Industry and Tourism on the implementation of International Financial Reporting Standards (IFRS).

She has supervised and evaluated undergraduate, master’s, and doctoral theses, contributing to the development of advanced human capital. Additionally, she has led curriculum design and accreditation processes, strengthening the quality and international reach of higher education.

Her career integrates research, teaching, and knowledge transfer, aimed at generating innovative solutions that enhance decision-making, financial transparency, and sustainable organizational performance in complex environments.