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Keywords: IS evaluation
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Journal Articles
International Journal of Accounting and Information Management (2013) 21 (4): 297–313.
Published: 21 October 2013
.../nations may have caused the differences in XBRL impact as identified by these early-stage empirical studies. Contingency theory implies that accounting information technologies are an important part of the fabric of organizational life and need to be evaluated in their wider environmental context (Liu...

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