TRACING THE THEORETICAL FOUNDATIONS OF ACCOUNTING:  A HALF-CENTURY REVIEW (1975–2025). International Journal of Management, Economics and Commerce, [S. l.], v. 2, n. 2, p. 205–213, 2025. DOI: 10.62737/eepce158. Disponível em: https://ijmec.org.in/index.php/ijmec/article/view/129. Acesso em: 27 nov. 2025.