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From the BRIC countries (Brazil, Russia, India and China), through the newly industrialised countries of south east Asia, to developing countries in Africa and Latin America, emerging economies represent an increasing proportion of global economic activity.

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Yet, despite their economic importance, very little research has been carried out on the management accounting practices of this varied group of nations.

CINIA is attempting to address this issue with a research initiative assessing management accounting practices in emerging economies from a variety of perspectives. It...

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