The Dialectics of Global Accounting Convergence: A Critical Analysis of Institutional, Cultural, And Technological Drivers in The Post-IFRS Era. International Library of American Academic Publisher, [S. l.], v. 2, n. 1, p. 65–71, 2026. Disponível em: https://americanacademicpub.com/index.php/ilaap/article/view/34. Acesso em: 16 apr. 2026.