BEKE, J. Review of International Accounting Information Systems. Asian Accounting and Auditing Advancement, [S. l.], v. 2, n. 1, p. 5–15, 2011. DOI: 10.18034/4ajournal.v2i1.11. Disponível em: https://4ajournal.com/article/view/11. Acesso em: 17 feb. 2026.