The "economic paradigm" in management accounting: return on equity and the use of various management accounting artifacts. Revista de Administração, [S. l.], v. 41, n. 1, p. 5–17, 2006. DOI: 10.1590/S0080-21072006000100001. Disponível em: https://revistas.usp.br/rausp/article/view/44370. Acesso em: 13 may. 2026.