Frare, A. B., Fernandes, C. M. G., Horz, V., & Barbosa, M. A. G. (2022). Middle ages merchant handbook on business and accounting: the art of trade by Benedetto Cotrugli in 1458. Enfoque: Reflexão Contábil, 41(1), 23-38. https://doi.org/10.4025/enfoque.v41i1.52833