SUAVE, Ricardo; LUNKES, Rogério João; PETRI, Sérgio Murilo; ROSA, Fabricia Silva da. SOPHISTICATION IN THE USE OF BUDGETING PRACTICES. Advances in Scientific and Applied Accounting, [S. l.], v. 9, n. 3, p. 318–337, 2016. Disponível em: https://asaa.anpcont.org.br/asaa/article/view/252. Acesso em: 16 oct. 2025.