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The paper undertakes a holistic observation of the change to the management control system in a Chinese SOE. Integrating original institutional economics (OIE) and new-institutional sociology (NIS) perspectives, the longitudinal case study contributes to management accounting change literature...
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Purpose Corporate social responsibility (CSR) reporting is a widely accepted procedure for firms to disclose their performance in multiple domains, including environmental protection, labour welfare, protection of human rights, community services, contribution to society and pursuit of product...
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