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Stewardship theory provides an interesting alternative to agency theory, which in the recent New Public Management era …-based management recommended by stewardship theory. As such, there are few examples of alternative ways of boosting the motivation of … stewardship theory apply and how new management practices may influence the motivation and well-being of the employees, the …
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This study aims to investigate the impact of accrual accounting adoption on Indonesian local governments. In particular, this study examines the differences of financial performance before and after the accrual adoption and the usefulness of accrual accounting information for public managers....
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