WILKERSON, J. M.; BASSANI, A. D. A Functional Elaboration Theory Perspective on Management Accounting in Small Firms. Journal of Accounting and Finance, [S. l.], v. 20, n. 1, 2020. Disponível em: https://articlearchives.co/index.php/JAF/article/view/92. Acesso em: 3 nov. 2025.