JERMIAS, J.; ARMITAGE, H. M. Management Accounting in Indonesia: Analysis of Current Systems, Potential for Change and Forces behind Innovation. The International Journal of Accounting and Business Society, [S. l.], v. 8, n. 1, p. 36, 2013. Disponível em: https://ijabs.ub.ac.id/index.php/ijabs/article/view/140. Acesso em: 27 mar. 2023.