@article{article, title  = {{Management accounting change: a model based on three different theoretical frameworks}},

 publisher = {{UNISINOS - Universidade do Vale do Rio Dos Sinos}},

 url = {{https://doi.org/10.4013/base.2011.82.01 }},

 year = {{2011}},

 month = {{7}},

 author = {{Wanderley C and Miranda LC and de Meira J and Cullen J}},

 doi = {{10.4013/base.2011.82.01}},

 volume = {{8}},

 journal = {{BASE - Revista de Administração e Contabilidade da Unisinos}},

 issue = {{2}},

 pages = {{111-121}},

 note = {{Accessed on 2025/11/09}}}