BAIT-ELMAL, M. . A Framework for Accounting Theory. دراسات في الاقتصاد والتجارة , [S. l.], v. 16, n. 1-2, 1980. DOI: 10.37376/deb.v16i1-2.1978. Disponível em: https://journals.uob.edu.ly/DEB/article/view/1978. Acesso em: 16 2025.