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Keywords: Institutionalization
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Journal Articles
Journal of Accounting & Organizational Change (2012) 8 (3): 257–285.
Published: 14 September 2012
...Janice Bell; Zahirul Hoque; Harun Harun; Karen Van Peursem; Ian Eggleton Purpose The purpose of this paper is to evaluate the institutionalization of an accrual accounting system in the Indonesian public sector. Design/methodology/approach The authors undertake a case study to gain insights...
