DAHRAOUI, Yehya. Barriers to the implementation of digital accounting based on fourth industrial revolution technologies in Algeria (4IR): A field study. Art Law and Accounting Reporter, [S. l.], v. 44, n. 2, p. 351–373, 2025. Disponível em: https://journalalar.org/index.php/online/article/view/28. Acesso em: 28 may. 2026.