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Purpose: The purpose of this paper is to add to our understanding of the nature of accrual accounting by examining the process involved in its construction, as a dynamic and controversial process. This paper reveals how it is built and constantly modified, reinforced or negated during the...
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Purpose: The purpose of this paper is to provide an evaluation of public sector research in the 1998–2018 period. Design/methodology/approach: The paper uses the extant literature of this era to study the theorisation of, and the findings of, public sector research. Findings: This is a...
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