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Keywords: Multi-level management accounting
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Journal Articles
Smart city dynamics and multi-level management accounting: unfolding a case of sustainable enterprise resource planning
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Sustainability Accounting, Management and Policy Journal (2022) 13 (1): 30–54.
Published: 28 May 2021
... management accounting system. A new (complex and multi-level) management accounting system was invented to reinvent the sustainable city as an “accounting city” (which appeared rhetorically as a “smart city”). “Smart” being the visibility and measurability of the sustainability performance of the collective...
