Keywords: Factors influencing and inhibiting change
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Accounting, Auditing & Accountability Journal (2013) 26 (2): 196–233.
Published: 08 February 2013
... if they are not able to adapt to changes in the institutional environment (Neely et al., 1995 ; Johnson and Kaplan, 1987). Performance measurement systems Factors influencing and inhibiting change Banking sector Emerging economy Change management Emerging markets The banking industry has...

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