Teoria contable. Quo vadis?. Criterio Libre, [S. l.], v. 15, n. 27, p. 21–42, 2018. DOI: 10.18041/1900-0642/criteriolibre.2017v15n27.1712. Disponível em: https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/1712. Acesso em: 27 feb. 2025.