External and Internal Factors Influencing Management Accounting: A Narrative Literature Review. Digital-Intelligent Economy and Scientific Management, [S. l.], v. 1, n. 1, p. 114–128, 2026. DOI: 10.71204/s9xk9a08. Disponível em: https://diesm.cscholar.com/article/view/1000247. Acesso em: 18 jan. 2026.