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Keywords: Vernacular accountings
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Journal Articles
Management accounting practice as understanding, supporting and advancing local epistemic methods
Available to Purchase
Qualitative Research in Accounting & Management (2024) 21 (4): 289–316.
Published: 25 March 2024
... for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting...
