SOVANNAH PHENGSAVANG. A CRITICAL REVIEW OF NORMATIVE ACCOUNTING THEORY IN THE CONTEXT OF SUSTAINABILITY REPORTING. Count : Journal of Accounting, Business and Management, [S. l.], v. 2, n. 2, p. 90–101, 2024. DOI: 10.61677/count.v2i2.553. Disponível em: https://fahruddin.org/count/article/view/553. Acesso em: 19 nov. 2025.