Resume
This work is cataloged in the Scientific Portal. Officially published in De Computis, Revista Española de Historia de la Contabilidad. (2023). Referenced as: "De Sousa, Fernando; Alberto, Fernanda; Góis, Cristina; Conde, Fátima; Marques, Maria da Conceiçao; Lira, Miguel".
The complete abstract and full text can be accessed directly at the official DOI: https://doi.org/10.26784/issn.1886-1881.20.1.7816