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Keywords: Circular economy
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting 1–25.
Published: 01 January 2026
... capability (ITC)—to enhance sustainability performance (SUP) within a circular economy (CE) framework. We conceptualize CE activities as a strategic reconfiguration mechanism and ITC as a critical supporting capability. Design/methodology/approach We tested a moderated mediation model using partial least...
