Submitted on: 04 December 1999.
Revised on: 15 January 2000.
Accepted on: 31 January 2000.
Revista Contabilidade e Controladoria-RC C
Submitted on: 10 May 2013.
Revised on: 28 May 2013.
Accepted on: 23 June 2013.
Revista Contabilidade e Controladoria-RC C
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Submitted on: 04 November 2022.
Revised on: 17 December 2022.
Accepted on: 11 January 2023.
Revista Contabilidade e Controladoria-RC C
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Submitted on: 17 June 2012.
Revised on: 05 July 2012.
Accepted on: 31 July 2012.
Revista Contabilidade e Controladoria-RC C
Submitted on: 13 January 2003.
Revised on: 01 February 2003.
Accepted on: 11 February 2003.
Revista Contabilidade e Controladoria-RC C
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