ABRAHAM, Etacherure; FRANKLIN, Eghireme Okeroghene. Bridging the Gap between Management Accounting Theory and Practice: A Conceptual Perspective. UMYU Journal of Business Administration and Management, [S. l.], v. 2, n. 1, p. 312–321, 2026. DOI: 10.56919/jbam.2621.017. Disponível em: https://publications.umyu.edu.ng/jbam/index.php/ujbam/article/view/48. Acesso em: 5 jul. 2026.