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Keywords: Value-added
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Journal Articles
Accounting, Auditing & Accountability Journal (2022) 35 (2): 547–566.
Published: 16 September 2021
... of social inequality and sustainability. Design/methodology/approach After an analysis of the limitations of current approaches to disclosure, the paper proposes a shift toward normative policies that profit of years of critique of positivism. Findings Drawing on the notion of value-added, the paper...
