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The legitimacy of global accounting rules: a note on the challenges from path-dependence theory |
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| Authors: | Pittroff Esther |
| Affiliation: | 1.Institute of Accounting, Finance and Taxation, University of Leipzig, Grimmaische Str. 12, 04109, Leipzig, Germany ; |
| Abstract: | Journal of Management and Governance - This paper discusses the legitimacy of the convergence of accounting regulation from the view of path-dependence theory. It is argued here that legitimacy of... |
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