Chapter 2. Conceptual and Theoretical Foundations. In: Transparansi Keuangan, Tata Kelola, dan Keberlanjutan dalam Akuntansi Modern [Internet]. PT Altianka Literasi Media; 2026 [cited 2026 Sep. 2]. pp. 17–43. Available from: https://book.altianka.id/index.php/alm/catalog/book/1/chapter/16