MBOFANA, Dr.Cecil. ORIGINS OF ACCOUNTING THEORY. EducJournal of Global Research & Real-World Impact , [S. l.], v. 2, n. 4, p. 12, 2026. DOI: 10.67397/ejgri.v2i4.62. Disponível em: https://educjournal.com/index.php/EJGRI/article/view/62. Acesso em: 17 oct. 2026.