From Mesopotamian Ledgers to IFRS 3: A Critical Inquiry into Historical Evolution, Theoretical Paradigms and Emerging Hybrid Models in Goodwill Accounting and Technological Impact . The Journal of Theoretical Accounting Research, [S. l.], v. 22, n. 1, p. 35–40, 2026. DOI: 10.53555/jtar.v22i1.72. Disponível em: https://jtar.org/index.php/JTAR/article/view/72. Acesso em: 20 jan. 2026.