“Chapter 2. Conceptual and Theoretical Foundations” (2026) in Transparansi Keuangan, Tata Kelola, dan Keberlanjutan dalam Akuntansi Modern. PT Altianka Literasi Media, pp. 17–43. Available at: https://book.altianka.id/index.php/alm/catalog/book/1/chapter/16 (Accessed: 2 September 2026).