GRACIA LÓPEZ, Edgar. Problems in the system-world of accounting. Lúmina, [S. l.], v. 13, p. 30–47, 2012. DOI: 10.30554/lumina.13.683.2012. Disponível em: https://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/683. Acesso em: 2 oct. 2026.