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The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in …
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) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … conclusions and contributions to scientific knowledge. For their part, Harrison & McKinnon (1999) stressed that all these studies … later. This research purports to analyse the contributions of post-Hofstedian research to accounting knowledge. To this end …
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, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is … controversies in which they engage to develop knowledge. Findings – The paper reveals that accounting knowledge is established … shows that knowledge advancement, establishment and development is more contingent on network breadth than on research …
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This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...
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Budgetary control has developed in France since the 1930s. If the initial importation from the United States was rapid, subsequent development was slow. Diffusion of the technique occurred through a number of mechanisms: professional reviews, books, consultants, think tanks, and through...
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In the period 1930-1960, steps toward budgetary control were taken in two of the most important French companies. In each case they were led by consulting firms with common origins but the resulting applications of control turned out to be markedly different. This diversity is difficult to...
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