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Keywords: Overdetermination
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Journal Articles
Accounting, Auditing & Accountability Journal (2020) 33 (1): 124–151.
Published: 30 September 2019
... focusses on central “moments” in the development of IFRS for SMEs. The authors employ Laclau and Mouffe’s condensation, displacement and overdetermination to illustrate embedded politics in articulating IFRS for SMEs. Findings The authors extend literature on the internal politics of standard setting...
