Yuxiao, Lou, and Ruhanita Maelah. “A Systematic Literature Review of Management Accounting Systems (MAS) in The Industry Revolution 4.0”. International Journal of Accounting and Economics Studies 12, no. SI-1 (August 28, 2025): 244–251. Accessed December 17, 2025. https://www.sciencepubco.com/index.php/IJAES/article/view/34060.