HALIM, P. A. Evaluation of Technical and Cultural Barriers to Digital Accounting System Implementation in Modern Organizations. Atestasi : Jurnal Ilmiah Akuntansi, [S. l.], v. 6, n. 2, p. 916–930, 2023. DOI: 10.57178/atestasi.v6i2.1001. Disponível em: https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/1001. Acesso em: 27 jul. 2025.