Academic literature on the topic 'Accounting. Accounting'

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Journal articles on the topic "Accounting. Accounting"

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Heck, Jean L., and Robert E. Jensen. "AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW, 1926–2005." Accounting Historians Journal 34, no. 2 (2007): 109–41. http://dx.doi.org/10.2308/0148-4184.34.2.109.

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In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting's low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA's flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal's publication a
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Eremeeva, Ol'ga. "Accounting for Future Events: Objects of Accounting." Auditor 6, no. 6 (2020): 40–46. http://dx.doi.org/10.12737/1998-0701-2020-40-46.

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. The article defines the methodology of accounting for future events. The author's concept is disclosed and the list of objects of accounting observation of future events is given. The components of the methodology are presented: accounting objects, accounting tools. Grouping of objects of accounting observation of future events by objects of accounting, tasks of observation, and accounting tools. Using the methodology, an accountant can have a convenient tool for conducting integrated accounting, accounting for future events.
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Cristea, Valentin Gabriel. "Historical Cost Accounting and International Accounting Harmonization." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (2017): 104–9. http://dx.doi.org/10.18844/gjhss.v3i4.1530.

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Khan, Muhammad Akram. "On Islamic Accounting." American Journal of Islam and Society 11, no. 1 (1994): 120–21. http://dx.doi.org/10.35632/ajis.v11i1.2461.

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Islamic accounthg is an emerging field of study. With the establishmentof several Islamic banks, interest in this area has increased. Thepresent booklet is a master’s thesis, submitted to the Intemational Universityof Japan, consisting of four chapters and five appendices. Chapterone reviews western accounting and its evolution. Its main argument isthat western accounting developed in response to the needs of evolvingcapitalism. Due to social assumptions of the primacy of self-interest andthe profit motive, accounting serves the needs of business and not thoseof society. Society makes only an
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Alewine, Hank C. "Space accounting." Accounting, Auditing & Accountability Journal 33, no. 5 (2020): 991–1018. http://dx.doi.org/10.1108/aaaj-06-2019-4040.

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PurposeThe emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer space activities by addressing two questions: (1) What accounting challenges exist within a developing space economy? (2) What accounting research opportunities exist to address these challenges?Design/methodology/approachBackground context introduces accounting scholars to the modern space economy and its economic infrastructure, providing insight on entity transactions involving activities in outer space. Detai
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Frezatti, Fábio, David B. Carter, and Marcelo F.G. Barroso. "Accounting without accounting." Accounting, Auditing & Accountability Journal 27, no. 3 (2014): 426–64. http://dx.doi.org/10.1108/aaaj-01-2012-00927.

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Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper ackno
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Abreu, Rute. "Accounting for Citizenship: The Role of Accountant." Procedia Economics and Finance 26 (2015): 933–41. http://dx.doi.org/10.1016/s2212-5671(15)00909-0.

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Gallhofer, Sonja, and Jim Haslam. "Accounting and the Benthams - or accounting's potentialities." Accounting, Business & Financial History 4, no. 3 (1994): 431–60. http://dx.doi.org/10.1080/09585209400000057.

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Pilipczuk, Olga. "Toward Cognitive Management Accounting." Sustainability 12, no. 12 (2020): 5108. http://dx.doi.org/10.3390/su12125108.

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This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role o
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Tomczyk, Stephen, and Anne Rich. "Introducing Forensic Accounting In The Intermediate Accounting Class." Journal of Business Case Studies (JBCS) 5, no. 1 (2011): 29. http://dx.doi.org/10.19030/jbcs.v5i1.4691.

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Students are introduced to the variety of accounting careers in their financial accounting courses. By the time students select a major, they begin to focus on career options. Students often find themselves fascinated whenever any area of forensic accounting is discussed. This paper provides a brief overview of forensic accounting as well as a case that can be useful in the intermediate accounting class to highlight the role of the forensic accountant.
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Dissertations / Theses on the topic "Accounting. Accounting"

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Hamilton, Susan Elizabeth. "Accounting for identity : becoming a chartered accountant." Thesis, University of Stirling, 2007. http://hdl.handle.net/1893/127.

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This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gath
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Diggle, Graham. "European accounting harmonisation and German accounting change." Thesis, University of Reading, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308037.

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Harakeh, Mostafa. "Information asymmetry, accounting standards, and accounting conservatism." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/information-asymmetry-accounting-standards-and-accounting-conservatism(1f09d3c2-a25f-40de-8543-e58b80ba0743).html.

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This thesis consists of three self-contained essays, each assessing the interaction between financial accounting and information asymmetry from a different aspect. In the first two essays, I examine how a change in the information environment affects the behavior of market participants. In the third essay, I evaluate the empirical measurement of conditional conservatism in accounting data. Together, these studies contribute to the understanding of the role of financial reporting in mitigating the information gap between stakeholders. In the first essay, I explore the impact of the mandatory ad
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Valentinčič, Aljoša. "Accounting conservatism, earnings components and accounting losses." Thesis, University of Glasgow, 2004. http://theses.gla.ac.uk/1137/.

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This study provides evidence on accounting conservatism based on a large sample of publicly-quoted UK companies over the period 1969-2001. The effects of conservation accounting are studied both indirectly and directly by using earnings measures containing varying levels of accruals and by further decomposing earnings into its operating cash flows and distinct accruals components. The analyses are also separated according to the sign of earnings and earnings components, and account for the effects of asset-recognition rules. Even though conservatism is an accruals phenomenon, this is the first
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Jones, Christopher. "ETSU's Accounting Program: Creating CPAs." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/635.

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Becoming a Certified Public Accountant (CPA) is the goal of many aspiring accountants. Universities and colleges prepare students to gain the necessary skills to pass this certification exam; however, the CPA exam is increasingly difficult, and students continuously struggle trying to pass all four parts of the CPA exam. The goal of this research project is to gain a better understanding of how ETSU can better prepare students to become CPA exam ready, since this certification leads to increased job opportunities, pay, etc. A survey was sent out to 90 previous graduate students at ETSU with bo
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Edelmann, Gerhard. "International Accounting Standards and Changes in Accounting Terminology." Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.

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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare
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Reinecke, Matthew. "Forensic Accounting : /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_reine_foren.pdf.

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Loesch, Hannes. "Kundenorientiertes Accounting." St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01665876002/$FILE/01665876002.pdf.

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Al-Adeem, Khalid Rasheed. "Accounting Theory: A Neglected Topic in Academic Accounting Research." Cleveland, Ohio : Case Western Reserve University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=case1256045265.

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Thesis(Ph.D.)--Case Western Reserve University, 2010<br>Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center
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Mazwi, Z., and E. Stack. "The relationship between Accounting 1 and Accounting 3 results." South African Accounting Association Biennial Conference: Conference for Accounting Educators, 2006. http://hdl.handle.net/10962/d1004609.

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Books on the topic "Accounting. Accounting"

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Baholdina, Irina, and Nina Golysheva. Accounting and financial accounting. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1121598.

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The textbook consists of 15 chapters, as well as a set of practical (situational) cases for independent work of students of economic universities and faculties.&#x0D; Each chapter contains methodological guidelines for practical classes and situational tasks that allow integrating the knowledge gained in the process of studying financial accounting. The final part of the textbook contains a cross-cutting task, the solution of which allows the student to complete an internship as an accountant at a conditional enterprise. The complex of practical (situational) cases for students ' independent w
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Minars, David. Accounting. Barron's Educational Series, 1992.

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1926-, Horngren Charles T., ed. Accounting. 3rd ed. Prentice Hall Canada, 1996.

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Eisen, Peter J. Accounting. 3rd ed. Barron's, 1994.

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Hines, Tony. Accounting. Checkmate, 1986.

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Warren, Carl S. Accounting. South-Western College Pub., 1999.

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T, Harrison Walter, and Robinson Michael A, eds. Accounting. 3rd ed. Prentice-Hall, 1996.

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1953-, Reeve James M., and Duchac Jonathan E, eds. Accounting. 2nd ed. South-Western/Cengage Learning, 2012.

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T, Harrison Walter, and Bamber Linda S. 1954-, eds. Accounting. 5th ed. Prentice Hall, 2002.

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Hingley, Wilfred. Accounting. 3rd ed. Madesimple, 1992.

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Book chapters on the topic "Accounting. Accounting"

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Brown, Robert L. "Accounting." In The Concise Guide to Mergers, Acquisitions and Divestitures. Palgrave Macmillan US, 2007. http://dx.doi.org/10.1057/9780230608948_5.

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Wagner, Sigrun M. "Accounting." In Business and Environmental Sustainability. Routledge, 2020. http://dx.doi.org/10.4324/9781315208275-15.

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Weik, Martin H. "accounting." In Computer Science and Communications Dictionary. Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_176.

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Gorman, G. "Accounting." In Business Studies A Level. Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-13846-3_5.

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Kretovics, Mark A., and Erica Eckert. "Accounting." In Business Practices in Higher Education. Routledge, 2019. http://dx.doi.org/10.4324/9780429430770-5.

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Daithankar, Jayant. "Accounting." In SAP Flexible Real Estate Management. Apress, 2016. http://dx.doi.org/10.1007/978-1-4842-1482-4_4.

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Charles, Protzman, Whiton Fred, and Protzman Dan. "Lean Accounting and Accounting for Lean." In Implementing Lean. Productivity Press, 2018. http://dx.doi.org/10.4324/9781315118857-4.

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Protzman, Charles, Fred Whiton, Joyce Kerpchar, et al. "Lean Accounting and Accounting for Lean." In The Lean Practitioner’s Field Book. Productivity Press, 2018. http://dx.doi.org/10.4324/9781315373843-29.

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Zephro, Chris. "Throughput Accounting." In Risk Management in Finance. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119197812.ch21.

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Bayou, Mohamed. "Accounting Applications." In Computers and Computer Applications in Developing Countries. Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1007/978-1-349-08647-4_7.

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Conference papers on the topic "Accounting. Accounting"

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Deeva, S. A. "Regulatory accounting accounting operations." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-11-2018-41.

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Bak, Melania. "CREATIVITY IN ACCOUNTING VERSUS ACCOUNTANT�S BEHAVIOURISM." In 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017. Stef92 Technology, 2017. http://dx.doi.org/10.5593/sgemsocial2017/13/s03.021.

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ANDRESSA LOPES DE ARA�JO, MARIA, JAIRO SIMI�O DORNELAS, and AM�RICO NOBRE AMORIM. "FINANCIAL ACCOUNTING AS A SERVICE: ACCOUNTANT PERCEPTIONS ABOUT THE FUTURE OF TRADITIONAL ACCOUNTING OFFICES ROUTINES." In 15th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2018. http://dx.doi.org/10.5748/9788599693148-15contecsi/ps-5914.

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Hanifa, Shofiana, and Abdul Kahar. "Green Accounting: Comprehension of Accounting Students." In International Conference on Economics and Banking. Atlantis Press, 2015. http://dx.doi.org/10.2991/iceb-15.2015.23.

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Bogatishcheva, K. YU. "Justification of accounting policies and decision-making methods in accounting accounting." In Scientific dialogue: Questions of philosophy, sociology, history, political science. ЦНК МОАН, 2020. http://dx.doi.org/10.18411/spc-01-05-2020-08.

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Wu, C. Eric, and William P. Horn. "A J2EE application for process accounting, LPAR accounting, and transaction accounting." In the 5th international workshop. ACM Press, 2005. http://dx.doi.org/10.1145/1071021.1071049.

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Suzuki, Daisuke, and Junpei Yamada. "Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.44.

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Zhaolei, Wang, and Zhu Lei. "Manufacturing Cost Accounting Method under Accounting Informationization." In 2021 International Conference on Public Management and Intelligent Society (PMIS). IEEE, 2021. http://dx.doi.org/10.1109/pmis52742.2021.00031.

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Tiwari, Vivek Kamlesh. "Hydrocarbon Accounting." In SPE Kuwait Oil and Gas Show and Conference. Society of Petroleum Engineers, 2013. http://dx.doi.org/10.2118/167360-ms.

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Aquino, Aline, and Joshua Onome Imoniana. "Forensic Accounting and Accounting Experts: A phenomenographic Study." In 14th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2017. http://dx.doi.org/10.5748/9788599693131-14contecsi/ps-4555.

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Reports on the topic "Accounting. Accounting"

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Rigney, C. RADIUS Accounting. RFC Editor, 1997. http://dx.doi.org/10.17487/rfc2059.

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Rigney, C. RADIUS Accounting. RFC Editor, 1997. http://dx.doi.org/10.17487/rfc2139.

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Rigney, C. RADIUS Accounting. RFC Editor, 2000. http://dx.doi.org/10.17487/rfc2866.

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Hulten, Charles. Growth Accounting. National Bureau of Economic Research, 2009. http://dx.doi.org/10.3386/w15341.

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Chari, V. V., Patrick Kehoe, and Ellen McGrattan. Business Cycle Accounting. National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10351.

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Greenwood, Jeremy, and Boyan Jovanovic. Accounting for Growth. National Bureau of Economic Research, 1998. http://dx.doi.org/10.3386/w6647.

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Mills, C., D. Hirsh, and G. R. Ruth. Internet Accounting: Background. RFC Editor, 1991. http://dx.doi.org/10.17487/rfc1272.

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Klenow, Peter, and Huiyu Li. Innovative Growth Accounting. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27015.

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Zseby, T., S. Zander, and C. Carle. Policy-Based Accounting. RFC Editor, 2002. http://dx.doi.org/10.17487/rfc3334.

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Brinca, Pedro, V. Chari, Patrick Kehoe, and Ellen McGrattan. Accounting for Business Cycles. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22663.

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