Industry 4.0 And Accounting Transparency: A Theoretical Framework For Decision-Usefulness In Smart Manufacturing. The Journal of Theoretical Accounting Research, [S. l.], v. 22, n. 2S (Management and Accounting Research), p. 54–67, 2026. DOI: 10.69980/qjrjy359. Disponível em: https://jtar.org/index.php/JTAR/article/view/126. Acesso em: 30 mar. 2026.