Accounting theory in accounting journals of Peru, period 2017 -2021. La Junta magazine, [S. l.], v. 6, n. 1, p. 44–58, 2023. DOI: 10.53641/junta.v6i1.106. Disponível em: https://www.revistalajunta.jdccpp.org.pe/index.php/revista/article/view/106. Acesso em: 9 nov. 2026.