MARTINS, DOUTOR, O. S. Orleans Silva Martins. Journal of Education and Research in Accounting (REPeC), [S. l.], v. 11, n. 3, 2017. DOI: 10.17524/repec.v11i3.1647. Disponível em: https://repec.org.br/repec/article/view/1647. Acesso em: 3 jul. 2024.