Keywords: Tournaments
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Journal Articles
Journal of Human Resource Costing & Accounting (2012) 16 (4): 281–301.
Published: 26 October 2012
... circumstances, and is often perpetrated between peers in the presence of other peers. To explain this behaviour the authors introduce the concept of “tournaments” from agency theory and the personal characteristics of perpetrators and victims. Research limitations/implications From a management control...

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