Keywords: UVA method
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Journal Articles
Journal of Applied Accounting Research (2011) 12 (3): 234–259.
Published: 22 November 2011
... made of it. Design/methodology/approach Firms that adopted the UVA method between 1995 and 2009 were studied by means of semi‐structured interviews with individuals concerned in the firm and with the external consultants. The interviews, which lasted two to three hours, were conducted both during...

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