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Keywords: Rationalization
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Journal Articles
Qualitative Research in Accounting & Management (2012) 9 (2): 168–193.
Published: 15 June 2012
... the rationalized accounts that participants often provide initially. Researchers who conduct interviews to collect data may find this of particular interest. The CI was used in a study of accounting change in small, growing firms (Condie, 2011). The CI was conducted 16 times across 12 small firms, 11 with Chief...

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