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Purpose – This editorial aims to consider the relationship between academic accounting research and professional practice. Design/methodology/approach – The paper takes the form of an editorial review and argument. Findings – The paper acknowledges that accounting academic research is...
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Purpose – The purpose of this paper is to provide a review of the origins of strategic management accounting and to assess the extent of adoption and “success” of strategic management accounting (SMA). Design/methodology/approach – Empirical papers which have directly researched SMA and...
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