The evolution of Accounting Theory through the link between Sustainability Accounting and Financial Accounting. Journal of Management & Business, [S. l.], v. 5, n. 1, p. 1–17, 2023. DOI: 10.32457/jmabs.v5i1.1930. Disponível em: https://revistas.uautonoma.cl/index.php/jmabs/article/view/1930. Acesso em: 14 aug. 2026.