FACTORS AFFECTING THE ADOPTION OF STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES IN PUBLIC UNIVERSITIES: ANALYTICAL THEORETICAL RESEARCH. World Economics and Finance Bulletin, [S. l.], v. 18, p. 88–97, 2023. Disponível em: https://scholarexpress.net/index.php/wefb/article/view/2033. Acesso em: 3 feb. 2026.