DEVYANI BAJAJ. Assumption Inertia: The Hidden Accounting Risk in Utility Transition. International Journal of Intelligent Systems and Applications in Engineering, [S. l.], v. 14, n. 1s, p. 2198–2203, 2026. Disponível em: https://www.ijisae.org/index.php/IJISAE/article/view/8503. Acesso em: 21 aug. 2026.