Ardila Jiménez, L., Fonseca Niño, K., López León, A., Sánchez Ortiz, C., & Sánchez Lerma, J. (2019). Theory of Value from an Accounting Perspective: A Bibliographic Review. Papeles, 11(22), 59–71. https://doi.org/10.54104/papeles.v11n22.600