Explanations for the gap between management accounting rules and routines: An institutional approach | Revista de Contabilidad-Spanish Accounting Review

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Explanations for the gap between management accounting rules and routines: An institutional approach

Explicaciones para la brecha entre las normas de contabilidad de gestión y las rutinas: un planteamiento institucional

Rui Robaloa,b

a Department of Management and Economics, University of Beira Interior, Covilhã, Portugal

b Research Group of Enterprise Science (NECE), Covilhã, Portugal

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ISSN: 11384891
Original language: English

DOI:10.1016/j.rcsar.2014.03.002

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2024 February	56	8	64
2024 January	64	2	66
2023 December	26	6	32
2023 November	28	6	34
2023 October	42	8	50
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2023 August	20	5	25
2023 July	17	11	28
2023 June	12	0	12
2023 May	21	11	32
2023 April	13	2	15
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2023 February	19	3	22
2023 January	10	4	14
2022 December	22	3	25
2022 November	21	6	27
2022 October	14	6	20
2022 September	18	9	27
2022 August	21	8	29
2022 July	24	5	29
2022 June	20	9	29
2022 May	30	6	36
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2021 July	11	4	15
2021 June	15	8	23
2021 May	17	6	23
2021 April	58	15	73
2021 March	23	16	39
2021 February	21	4	25
2021 January	16	7	23
2020 December	14	7	21
2020 November	12	5	17
2020 October	8	1	9
2020 September	8	4	12
2020 August	14	5	19
2020 July	14	0	14
2020 June	14	3	17
2020 May	10	2	12
2020 April	9	3	12
2020 March	11	2	13
2020 February	9	2	11
2020 January	11	7	18
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2018 August	7	2	9
2018 July	16	0	16
2018 June	5	2	7
2018 May	11	6	17
2018 April	10	7	17
2018 March	15	0	15
2018 February	8	2	10
2018 January	20	0	20
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2016 November	21	4	25
2016 October	29	5	34
2016 September	36	11	47
2016 August	21	9	30
2016 July	12	5	17
2016 June	17	5	22
2016 May	19	12	31
2016 April	10	12	22
2016 March	19	17	36
2016 February	17	15	32
2016 January	25	18	43
2015 December	25	8	33
2015 November	10	6	16
2015 October	17	7	24
2015 September	13	9	22
2015 August	29	6	35
2015 July	25	7	32
2015 June	19	4	23
2015 May	27	8	35
2015 April	25	11	36
2015 March	14	3	17
2015 February	13	4	17
2015 January	14	4	18
2014 December	20	11	31
2014 November	18	5	23
2014 October	25	14	39
2014 September	42	11	53
2014 August	27	13	40
2014 July	27	15	42
2014 June	16	12	28
2014 May	22	18	40
2014 April	18	9	27

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