Mendes, H. C. A., Santos, C., Ferreira, A. C. S., Marques, R. P. F., Azevedo, G. M. D. C., & Oliveira, D. S. (2016). . Global Perspectives on Risk Management and Accounting in the Public Sector (pp. 274-297). http://doi.org/10.4018/978-1-4666-9803-1.ch014