Souza, F.J.V. de, Silva, M.C. da, Araújo, A.O. and Silva, J.D.G. da 2010. <b>Analysis of referral of the brazilian municipalities of accounts for the year 2008</b&gt; - doi: 10.4025/enfoque.v29i2.10826. Enfoque: Reflexão Contábil. 29, 2 (Nov. 2010), 53-63. DOI:https://doi.org/10.4025/enfoque.v29i2.10826.