A Theoretical Accounting Framework For Dynamic Public Expenditure Optimization: A Differential-Equation Model Integrating Human Development Performance Indicators. The Journal of Theoretical Accounting Research, [S. l.], v. 22, n. 1, p. 46–54, 2026. DOI: 10.53555/jtar.v22i1.76. Disponível em: https://jtar.org/index.php/JTAR/article/view/76. Acesso em: 4 feb. 2026.