Casanova-Villalba, César Iván, Esther Angélica Proaño-González, Jazmina Mariela Macias-Loor, and Silvana Elizabeth Ruiz-López. “Cost Accounting and Its Impact on SME Profitability”. Journal of Economic and Social Science Research 3, no. 1 (January 30, 2023): 17–30. Accessed November 8, 2026. https://economicsocialresearch.com/index.php/home/article/view/59.