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Keywords: Diffusion
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Journal Articles
Journal of Applied Accounting Research (2008) 9 (3): 148–167.
Published: 14 November 2008
... An interview‐based study of 37 large UK companies. Insights from diffusion theory and institutional theory are utilised to theorise these motivations. Findings It was found that the rate of adoption of VBM in the sample companies does follow the classical S‐shape. It also suggests that the supply‐side...

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