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Keywords: reporting entityClose
Journal: Accounting and the Public Interest
Accounting and the Public Interest (2017) 17 (1): 130–143.
Published: 01 December 2017
...Louella Moore ABSTRACT Contemporary accounting conceptual frameworks depict reporting entities as self-evident stand-alone units whose current activities are likely to continue. That representation is revisited in light of Veblen's (1904) sabotage thesis that managers routinely utilize...