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Discusses the concept of goal congruence in the conventional wisdom of accountants. Implicit assumptions underlying many accounting practices; Responsibility of management accountants for tailoring measurement and reporting activities; Misunderstanding of the nature of corporate plans and goals.

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This page is a summary of: Goal Congruence: A Misguided Accounting Concept, Abacus, June 1976, Wiley,
DOI: 10.1111/j.1467-6281.1976.tb00283.x.
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