PIMENTEL, L.; ANJOS, P. A. Organizational Change for Procedures and Regulation Implementation: Institutionalization Process in a Global/Local Setting. Journal of Accounting and Finance, [S. l.], v. 20, n. 5, 2020. Disponível em: https://articlearchives.co/index.php/JAF/article/view/233. Acesso em: 14 dec. 2025.