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://ijafame.org/index.php/ijafame/article/view/1340. Acesso em: 23 oct. 2026.