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Keywords: Accounting numbers
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Journal Articles
Accounting, Auditing & Accountability Journal (2023) 36 (4): 1167–1193.
Published: 03 October 2022
...Nhung Thi Hong Hoang Purpose The purpose of this paper is to study how people use competing accounting numbers to make sense of and legitimize actions in a complex environment in times of crisis. Design/methodology/approach This paper analyzes the implementation of a standardized budget model...
