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Keywords: Microenterprises
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Journal Articles
Journal of Accounting in Emerging Economies (2021) 11 (4): 632–650.
Published: 28 May 2021
...Tonatiuh Najera Ruiz; Pablo Collazzo Purpose The purpose of this research is to contribute to knowledge-building on microenterprises in emerging economies, by assessing the determinants that drive their use of accounting systems. Design/methodology/approach A probabilistic model was developed...

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