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Keywords: Machine language
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Journal Articles
Accounting, Auditing & Accountability Journal (2018) 31 (7): 2006–2030.
Published: 18 September 2018
...Joanne Locke; Nick Rowbottom; Indrit Troshani Purpose The purpose of this paper is to analyse the process by which “analogue” corporate reports produced under a “paper paradigm” are translated into a machine language as required by digital reporting. The paper uses Austin and Searle’s linguistic...

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