Suave, R., Lunkes, R. J., Petri, S. M. and Rosa, F. S. da (2016) “SOPHISTICATION IN THE USE OF BUDGETING PRACTICES”, Advances in Scientific and Applied Accounting, 9(3), pp. 318–337. Available at: https://asaa.anpcont.org.br/index.php/asaa/article/view/252 (Accessed: 7 December 2022).