Richardson, Peter; Dellaportas, Steven; Perera, Luckmika; … - In: Journal of Accounting Literature 35 (2015) 1, pp. 28-46
these two criteria creates four subtypes representing positive (Scorekeeper and Guardian) and negative (Beancounter and …, the ‘Scorekeeper’ rates more highly than the ‘Beancounter’ on ‘Ethics and Sociable’ and the ‘Guardian’ rates more highly …