CONINE, T. E.; MCDONALD IV, M. B. The Application of Variance Analysis in FP&A Organizations: Survey Evidence and Recommendations for Enhancement. Journal of Accounting and Finance, [S. l.], v. 17, n. 8, 2017. Disponível em: https://articlegateway.com/index.php/JAF/article/view/903. Acesso em: 22 jul. 2024.