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Keywords: Multi-level framework
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Journal Articles
Material flow cost accounting in Vietnam: a multi-level exploration
Available to Purchase
Accounting, Auditing & Accountability Journal (2025) 38 (1): 286–320.
Published: 18 April 2024
... and transformational links and challenges for material flow cost accounting in Vietnam are examined using purposive and snowball sampling of key actors. Findings Using a multi-level framework the research identifies six situational and transformational barriers to implementation of material flow cost accounting...
