00611oas 2200205z- 450 99102733627033211443-9913(MiAaPQ)40108(CKB)1000000000525487(EXLCZ)99100000000052548720210316cuuuuuuuu -u- -engJournal of Applied Management Accounting ResearchInstitute of Certified Management AccountantsRefereed/Peer-reviewed1443-9905 JOURNAL9910273362703321Journal of Applied Management Accounting Research1976726UNINA