TY - CHAP T1 - Accounting T2 - International Encyclopedia of Business Management UR - https://doi.org/10.1016/b978-0-443-13701-3.00507-7 PY - 2026/01/01 AU - Cam O AU - Ballantine J ED - DO - DOI: 10.1016/b978-0-443-13701-3.00507-7 PB - Elsevier SN - 9780443137020 SP - 822 EP - 827 Y2 - 2025/11/29 ER -