MESSAI, Mohamed. The State’s move to the accrual accounting: theoretical advantages and practical difficulties in application. Journal of Research in Finance and Accounting, [S. l.], v. 8, n. 02, p. 132–160, 2025. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/3327. Acesso em: 9 feb. 2026.