hieving Marketing Leadership through Time-Driven Resource Consumption Accounting (TD-RCA). Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 72, p. 321–337, 2025. DOI: 10.34093/mtc3gp56. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2296. Acesso em: 6 nov. 2025.