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Keywords: Parallel mediation
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Journal Articles
Journal of Accounting & Organizational Change 1–24.
Published: 03 July 2026
... ( CR ) and market acceptance ( MA ) – as parallel mediators, ultimately leading to Business Goal Achievement ( BGA ). Design/methodology/approach Grounded in the resource-based view and dynamic capabilities theory, this study proposes a novel conceptual model that captures MMA’s shift from...
