HARAHAP, Muhammad Arfan; SIREGAR, Saparuddin. PERKEMBANGAN TEORI AKUNTANSI: TINJAUAN LITERATURE TERPILIH. Jurnal Akuntansi dan Pajak, [S. l.], v. 23, n. 1, p. 48–56, 2022. Disponível em: https://jurnal.stie-aas.ac.id/index.php/jap/article/view/5259. Acesso em: 3 nov. 2025.