@article{lima_degenhart_gavira_ávila_cavalcante_kieling_2026,  title={Sustainable universities: the role of accounting, management and ESG},  volume={19},  ISSN={1983-4659},  url={https://doi.org/10.5902/1983465993653},  DOI={10.5902/1983465993653},  journal={Revista de Administração da UFSM},  publisher={Universidade Federal de Santa Maria},  author={Lima, Clayton dos Santos and Degenhart, Larissa and Gavira, Muriel de Oliveira and Ávila, Lucas Veiga and Cavalcante, Diego Marques and Kieling, Débora Londero},  year={2026},  pages={e3} }