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Keywords: black box
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Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2017) 17 (1): 60–83.
Published: 01 December 2017
... and “black box” in the public finance and management literatures. We also analyze the viewpoints expressed in comment letters to the Boards' Discussion Paper and the Exposure Draft, which preceded the Conceptual Framework. In contrast to the Boards' stance we find that most respondents who address the issue...
