Rodrigues, M.S. and Abbas, K. 2012. <b>Editorial</b&gt; - doi: 10.4025/enfoque.v31i1.16867. Enfoque: Reflexão Contábil. 31, 1 (Apr. 2012), 5-6. DOI:https://doi.org/10.4025/enfoque.v31i1.16867.