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Merchant, K.A. and Otley, D.T. (2006) A Review of the Literature on Control and Accountability. In: Chapman, C., Hopwood, A.G. and Shields, M.D., Eds., Handbooks of Management Accounting Research, Vol. 2, Elsevier Science, Amsterdam, 785-802.
https://doi.org/10.1016/S1751-3243(06)02013-X

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