A contingency view of consolidation systems
A consolidation system is a type of an accounting information system that aims to facilitate the consolidation process of organisations that are comprised of a collection of entities, but that are required to produce one set of consolidated financial statements. Contingency theory postulates that or...
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Durham University
2009
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Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.507134 |