AKOTAT, Faiz. The difficult introduction of management control systems in local authorities: A literature review of the main constraints. International Journal of Accounting Finance Auditing Management and Economics, [S. l.], v. 5, n. 3, p. 487–504, 2024. Disponível em: https://revue.ijafame.com/index.php/home/article/view/1289. Acesso em: 27 oct. 2026.