Keywords: Accounting research
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Management Decision (2006) 44 (2): 180–197.
Published: 01 February 2006
...) and economics‐based (Bessant et al., 2003 , p. 56). However, academic accounting research in the UK has been described as both “world class” and displaying a “startling eclecticism” (Bessant et al., 2003 , pp. 55‐56; see also, Otley, 2002 , p. 398) that includes qualitative research...

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