Resume
This work is cataloged in the Scientific Portal. Officially published in Revista de Contabilidade e Controladoria (2023). Referenced as: "Cláudia Maria Pereira; Albertina Paula Monteiro; Sofia Pereira; César Coutinho".
The complete abstract and full text can be accessed directly at the official DOI: https://doi.org/10.5380/rcc.v15i1.83719