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The preservation and use of public resources: Transforming the immoral into the merely factual

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  • Covaleski, Mark A.
  • Dirsmith, Mark W.

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  • Covaleski, Mark A. & Dirsmith, Mark W., 1995. "The preservation and use of public resources: Transforming the immoral into the merely factual," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 147-173.
  • Handle: RePEc:eee:aosoci:v:20:y:1995:i:2-3:p:147-173
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    10. Ulen, Thomas S, 1980. "The Market for Regulation: The ICC from 1887 to 1920," American Economic Review, American Economic Association, vol. 70(2), pages 306-310, May.
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    12. Lanen, Wn & Larcker, Df, 1992. "Executive-Compensation Contract Adoption In The Electric Utility Industry," Journal of Accounting Research, Wiley Blackwell, vol. 30(1), pages 70-93.
    13. David Sappington, 1980. "Strategic Firm Behavior under a Dynamic Regulatory Adjustment Process," Bell Journal of Economics, The RAND Corporation, vol. 11(1), pages 360-372, Spring.
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    Cited by:

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    2. Chwastiak, Michele, 2001. "Taming the untamable: planning, programming and budgeting and the normalization of war," Accounting, Organizations and Society, Elsevier, vol. 26(6), pages 501-519, August.
    3. Irvine, Helen, 2008. "The global institutionalization of financial reporting: The case of the United Arab Emirates," Accounting forum, Elsevier, vol. 32(2), pages 125-142.
    4. Miriam Nunez, 2002. "Organizational change and accounting: the gunpowder monopoly in New Spain, 1757-87," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 275-315.
    5. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    6. Chwastiak, Michele, 2015. "Commodifying state crime: Accounting and “extraordinary rendition”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 1-12.
    7. Francis Aboagye‐Otchere & Juliet Agbeibor, 2012. "The International Financial Reporting Standard for Small and Medium‐sized Entities (IFRS for SMES)," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 10(2), pages 190-214, October.
    8. La Torre, Matteo & Dumay, John & Rea, Michele Antonio & Abhayawansa, Subhash, 2020. "A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council," The British Accounting Review, Elsevier, vol. 52(2).
    9. Mbawuni, Joseph, 2018. "Perceived Benefits and Challeges of IFRS Adoption in Ghana: Views of Members of Institute of Chartered Accountants, Ghana (ICAG)," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 9(1), pages 99-114, January.
    10. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.

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