Keywords: European directives
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Journal Articles
Accounting, Auditing & Accountability Journal (2007) 20 (3): 403–422.
Published: 12 June 2007
... mechanism. © Emerald Group Publishing Limited 2007 Environmental management Management accounting Spain European directives Environmental regulations According to Bebbington (1997) and Gray (2002) , engagement involves an attempt to change or reform existing business practices...

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