MARTINS MAIA, Julio; SOARES GUSMAO, Leocadia. Implementation of Accounting Information Systems to Enhance Financial Reporting Quality, Operational Efficiency and Internal Control in MSMEs in the Digitalization Era: A Conceptual Study. Fibonacci: Jurnal Ilmu Ekonomi, Manajemen dan Keuangan, [S. l.], v. 2, n. 4, p. 231–251, 2026. DOI: 10.63217/fibonacci.v2i4.409. Disponível em: https://inovanpublisher.org/fibonacci/article/view/409. Acesso em: 21 sep. 2026.