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of an accountant to legitimising the character of accounting. This arguable conclusion is supported by a case study in … accounting firms. Research limitations/implications – The paper uses secondary and documentary data and is informed by conceptual … social values with changes in legitimisation and the COE to show shifts in accounting practices like the recent practice of …
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The establishment of new accounting rules for expensing options would likely do more harm than good. …
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The establishment of new accounting rules for expensing options would likely do more harm than good. …
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