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Keywords: Epistemic community
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Journal Articles
Accounting, Auditing & Accountability Journal (2023) 36 (1): 238–266.
Published: 10 May 2022
...” accounts that explain the evolvement of institutional logics prevailing in these projects over different historical stages at both national and international levels. Originality/value This paper's findings contrast and challenge the existing assumption that the “epistemic community” promoting IFRS...
