GABRUSEWICZ , Tomasz. The Category of Value in the Science of Accounting. Studia Oeconomica Posnaniensia, Poznan, Polska, v. 2, n. 2, p. 24–35, 2014. DOI: 10.18559/hw2rmz14. Disponível em: https://journals.ue.poznan.pl/soep/article/view/3174. Acesso em: 3 sep. 2026.