FATZEL, F. H. M.; ABDULLAH, W. R. W.; ZAMRI, N.; JAILUDDIN, N. A. NEXT-GENERATION ACCOUNTING TECHNOLOGIES IN SMES: EXPLORING DIGITAL ACCOUNTING SHIFTS, RESEARCH THEMES, AND FUTURE OPPORTUNITIES. ADVANCED INTERNATIONAL JOURNAL OF BUSINESS, ENTREPRENEURSHIP AND SME’S (AIJBES), [S. l.], v. 8, n. 29, p. 918–936, 2026. DOI: 10.35631/AIJBES.829051. Disponível em: https://gaexcellence.com/aijbes/article/view/8395. Acesso em: 9 oct. 2026.