CHALLOUMIS, Constantinos; ERIOTIS, Nikolaos; VASILIOU, Dimitrios. Digital Accounting as a Competitive Intelligence System: A Strategic Framework for Institutional Transparency and Decision Making. Journal of Sustainable Competitive Intelligence , [S. l.], v. 16, p. e0668, 2026. DOI: 10.37497/eagleSustainable.v16i.668. Disponível em: https://www.iberoamericanic.org/rev/article/view/668. Acesso em: 31 may. 2026.