Mancebo, Victor Oroña Claussen, and Daniel Magalhães Mucci. “Adoption and Use of Digital Technologies: Implications for the Role of the Finance Function”. Advances in Scientific and Applied Accounting 18, no. 1 (July 26, 2025): 106–119/120. Accessed May 30, 2026. https://asaa.anpcont.org.br/asaa/article/view/1159.