Betancur, Héctor Darío, and Abel María Cano Morales. “Meta-Theoretical Approaches to the Construction of Accounting Systems”. Contabilidad y Negocios 14, no. 27 (October 31, 2019): 22-43. Accessed July 17, 2024. https://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/21365.