HAMDAOUI, Ismail; AISSAOUI, Yahya. Impact of dematerialization on the governance of Customs and Excise Administration in Morocco. International Journal of Accounting, Finance, Auditing, Management and Economics, [S. l.], v. 4, n. 1-2, p. 442–459, 2023. Disponível em: https://ijafame.org/index.php/ijafame/article/view/806. Acesso em: 8 déc. 2025.