Beuren, I. M., A. D. Barp, and R. Filipin. “BARRIERS AND OPPORTUNITIES OF APPLICATION MANAGEMENT ACCOUNTING IN MICRO AND SMALL COMPANIES TROUGH ACCOUNTING SERVICES COMPANIES”. ConTexto - Contabilidade Em Texto, vol. 13, no. 24, Aug. 2013, pp. 79-92, https://seer.ufrgs.br/index.php/ConTexto/article/view/32370.