Freitas dos Santos Maria das Graças; Rogério Marcondes Nilton. Virtualization of higher education of accounting sciences: implementation of complemetary cultural acrivitiees assesses by competences. Pensamiento Americano, [S. l.], v. 12, n. 23, 2019. DOI: 10.21803/pensam.v12i22.246. Disponível em: https://publicaciones.americana.edu.co/index.php/pensamientoamericano/article/view/246. Acesso em: 20 jan. 2026.