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Keywords: Commitment
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Journal Articles
Qualitative Research in Accounting & Management (2025) 22 (4-5): 473–508.
Published: 05 August 2025
..., consisting of 84 interviews with the primary targets of an IFRS-based system: 42 interviews before its adoption, in 2009, and another 42 after formal adoption, in 2017. Findings Among the main findings is the embracing of the concept of commitment, which consists of a dynamic process dependent on several...

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