FRANCO RUIZ, Rafael. Contabilidad y control ambiental. Lúmina, [S. l.], v. 10, p. 33–58, 2010. DOI: 10.30554/lumina.10.1203.2009. Disponível em: https://revistasum.umanizales.edu.co/index.php/Lumina/article/view/1203. Acesso em: 24 feb. 2026.