TY - JOUR T1 - From voluntary adoption to exogenous shocks in management accounting research JO - Revista Contabilidade & Finanças A1 - Gomez-Conde, Jacobo SN - 1519-7077 UL - 10.1590/1808-057x20259051.en VL - 36 Y1 - 2025 PB - Brasil ER -