Flexible Budgets and its Variances under The Corona Pandemic Covid – 19. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 16, n. 56, p. 36–51, 2021. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/978. Acesso em: 2 jun. 2025.