ASTUTI, Susi; YUNIARTO, Arif Sapta. Reframing Efficiency in Digital Accounting: A Descriptive Analysis of Judgment, Skills, and Accountability. iBRICS: Journal of Multidisciplinary Study, [S. l.], v. 2, n. 1, p. 1–11, 2026. Disponível em: http://ibrics.net/index.php/iJMS/article/view/36. Acesso em: 16 apr. 2026.