Industry 5.0 Meets Fintech Towards A Human-Centric Digital Economy: Implications For Accounting Systems And Reporting Frameworks. The Journal of Theoretical Accounting Research, [S. l.], v. 22, n. 2S (Management and Accounting Research), p. 01–17, 2026. DOI: 10.53555/z4jr3p46. Disponível em: https://jtar.org/index.php/JTAR/article/view/120. Acesso em: 25 mar. 2026.