MAKE, Z. The elements of implementing managerial accounting practices in small and medium-sized enterprises. The Gulf Economist, [S. l.], v. 38, n. 54, p. 101–122, 2022. Disponível em: http://tge.uobasrah.edu.iq/index.php/tge/article/view/85. Acesso em: 4 apr. 2025.