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Keywords: Value-based accounting
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Journal Articles
Conceptualising accounting as a value-based concept in the context of alternative finance
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (2): 378–403.
Published: 29 December 2023
... Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only In this context, value-based accounting, as the analysis of this manuscript shows, presents a set of principles/concepts and standards for conducting and preparing financial statements and reports...
