Chapter 2. Conceptual and Theoretical Foundations. In: Transparansi Keuangan, Tata Kelola, Dan Keberlanjutan Dalam Akuntansi Modern. PT Altianka Literasi Media; 2026:17–43. Accessed September 2, 2026. https://book.altianka.id/index.php/alm/catalog/book/1/chapter/16