“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. 3, p. 01–13, 2026. DOI: 10.69980/1y2pyf70. Disponível em: https://jtar.org/index.php/JTAR/article/view/117. Acesso em: 11 apr. 2026.