Towards A Competency Framework for SME Accountants - A South African Perspective. Global Journal of Management and Business Research, [S. l.], v. 13, n. D5, p. 15–24, 2014. Disponível em: https://journalofbusiness.org/index.php/GJMBR/article/view/1153. Acesso em: 2 sep. 2026.