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Journal Articles
Managerial Auditing Journal (1989) 4 (1)
Published: 01 January 1989
... in another. Why are the Germans, for example, able to transact nearly 90 per cent of their non-cash payments by direct debit or credit transfer, leaving only ten per cent for cheques and nothing for credit cards? Why does the US, alleged to be in love with plastic, still make nine-tenths of its cashless...

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