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Haupt Liider, K. ) (1996), Recent Developments in Comparative International Governmental Accounting Research, Speyerer Forschungsberichte, Vol. 159, Speyer: FOV Llider, K. (1998), Towards a New Financial Management System for Germany's Public Sector, in: Olson, O. et al. ), Global Warning! Debating International Developments in New Public Financial Management, pp. 114-129, Oslo: Cappelen Llider, K. (2000), Entwicklung und Stand der Reform des Haushalts- und Rechnungswesens in Australien, Speyerer Forschungsberichte, Vol.

M. (1992), Introduction: Epistemic Communities and International Policy Coordination, in: International Organization, Vol. 1, pp. lDixon, R. L. et al. ), Research in Governmental and Nonprofit Accounting, Vol. 9, pp. H. ) (2000), Special Issue on National Accounting, Financial Accountability and Management, Vol. N. lPallot, J. (1998), Trends, Patterns and Influencing Factors: Some Reflections, in: Olson, O. et al. ), Global Warning! Debating International Developments in New Public Financial Management, pp.

41). Since it emerges from within the dominant culture, an emergent culture is part of effective contemporary practice. At the same time, because it is just that - emergent - it is not yet a defined part of effective contemporary practice. 41) pointed out, it is significant "how alert the dominant culture now is to anything that can be seen as emergent". 4. Alternative and Oppositional Forms In discussing this tripartite social formation, Williams (1980) introduced a further complexity. He drew a distinction between cultural practices which are "alternative" to the effective dominant culture and those which are "oppositional" to that culture.

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Accounting Equations and Answers by Speedy Publishing


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