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Title: A negotiated order perspectiveon public sector accountingand financial control
Authors: Abu Shiraz Rahaman, Stewart Lawrence
Keywords: Public sector accounting, Financial control
Issue Date: 2001
Publisher: Emerald
Description: This paper attempts to explicate the negotiated order perspective as a social theory that may help to better understand accounting in its organisational context. The paper not only presents the theoretical constructs of the negotiated order perspective but also a case (Volta River Authority) illustration of how the perspective could help in appreciating accounting practice within organisations and society.
Appears in Collections:Accounting and Finance

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