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Keywords: Transitional economies
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Journal Articles
Dealing with the visibility created by accounting numbers – A case study of cost accounting translation in a transitional economy
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Journal of Accounting in Emerging Economies (2020) 10 (2): 277–303.
Published: 23 April 2020
... ultimately only became used for tax optimization, an originally unintended use, reflecting its translation process. Research limitations/implications By taking an interventionist approach, the paper contributes to theorizing accounting in transitional economies by bringing their economic idiosyncrasies...
