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Keywords: Common good
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Journal Articles
Social impact reporting in the public interest: the case of accounting standardisation
Available to Purchase
Qualitative Research in Accounting & Management (2021) 18 (3): 390–416.
Published: 04 December 2020
... distinguishes three concepts of the public interest from prior research, namely, aggregative, processual and common good. For each, this paper analyses the implications for accounting and how accountants serve the public interest, and how they align with stakeholder views. Findings Stakeholder views align...
