1.0ISTE Grouphttps://www.istegroup.com/enMarcio Marimhttps://www.istegroup.com/en/profile/marcio-marim/rich600338<blockquote class="wp-embedded-content" data-secret="yqoF91DCYH"><a href="https://www.istegroup.com/en/auteur/satoshi-sugahara/">Satoshi Sugahara</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.istegroup.com/en/auteur/satoshi-sugahara/embed/#?secret=yqoF91DCYH" width="600" height="338" title="“Satoshi Sugahara” — ISTE Group" data-secret="yqoF91DCYH" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://www.istegroup.com/wp-includes/js/wp-embed.min.js </script> Satoshi Sugahara is Professor of Accounting at Kwansei Gakuin University (KGU), Japan. His primary research interests are financial accounting in Small and Medium-sized Entities (SMEs) and global implementations of practices and standards for accounting education. Nabyla Daidj is Associate Professor of Strategy at Telecom Business School, France. Her current research focuses on the evolution of […]