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Keywords: Transparency
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Journal Articles
Qualitative Research in Accounting & Management 1–34.
Published: 02 April 2026
... recurring phases and associated micro-processes. By integrating different phases into a unique process, the study provides valuable insights for academics and practitioners on implementing the DA framework, fostering inclusivity, transparency and mutual learning among stakeholders. Corresponding...
Journal Articles
Qualitative Research in Accounting & Management (2023) 20 (3): 372–397.
Published: 08 February 2023
... 2022 03 01 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only SMEs Transparency Management control systems Employee buy-in HR controls Systematic communication routines In this study, we explore why some firms succeed...
Journal Articles
Qualitative Research in Accounting & Management (2015) 12 (4): 377–394.
Published: 12 October 2015
...Prof. John Burns, Prof. Bill Nixon; Irvine Lapsley; Ana-María Ríos Purpose – The purpose of this paper is an investigation of internal transparency in government budgeting. Design/methodology/approach – A case study which uses mixed methods – documentary analysis, some observation and elite...
Journal Articles
Qualitative Research in Accounting & Management (2014) 11 (2): 146–164.
Published: 10 June 2014
...Prof. Giuseppe Grossi and Assoc. Prof. Ileana Steccolini; Lucia Biondi; Irvine Lapsley Purpose – This paper aims at offering a contribution which addresses one particular issue – heritage assets – as an exemplar of the challenges facing accounting practices in achieving transparency in government...

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