., Dessy; ., Heryanto. Comparative Study on the Implementation of Accrual-Based Regional Government Accounting Standards at the Human Resources Development Agency of the Province of West Sumatra. Archives of Business Research, [S. l.], v. 10, n. 11, 2018. DOI: 10.14738/abr.1011.13404. Disponível em: https://scholarpublishing.org/journals/index.php/ABR/article/view/10023. Acesso em: 20 aug. 2026.