“Mobile Banking Adoption and Financial Inclusion at the Bottom of the Pyramid: A Theoretical Framework integrating Accounting Accountability, Regulatory, Ethical, and Behavioral Perspectives”. The Journal of Theoretical Accounting Research, [S. l.], v. 22, n. 1, p. 148–160, 2026. DOI: 10.53555/jtar.v22i1.87. Disponível em: https://jtar.org/index.php/JTAR/article/view/87. Acesso em: 4 feb. 2026.