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Keywords: Internal accounting control
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Journal Articles
Journal of Accounting in Emerging Economies 1–26.
Published: 13 April 2026
...Mario de la Puente; Jose Torres; Hernan Guzman; Heidy Rico; Nelvis Navarro Purpose This research investigates the mediating role of accounting information quality in the relationship between internal accounting controls and operational profitability in resource-constrained microenterprises...
