Value-Based Management Accounting for Improving Financial and Non-Financial Performance . Journal of Business Innovation and Accounting Research, [S. l.], v. 2, n. 4, p. 186–195, 2025. DOI: 10.56442/t44fdd76. Disponível em: https://educo-insight.com/journal/index.php/jbiar/article/view/48. Acesso em: 28 may. 2026.