“From Mesopotamian Ledgers to IFRS 3: A Critical Inquiry into Historical Evolution, Theoretical Paradigms and Emerging Hybrid Models in Goodwill Accounting and Technological Impact ”. The Journal of Theoretical Accounting Research, vol. 22, no. 1, Jan. 2026, pp. 35-40, https://doi.org/10.53555/jtar.v22i1.72.