Rotman School of Management, University of Toronto, Toronto, Ontario M5S 3E6, Canada Department of Accounting and Information Systems, University of Canterbury, Private Bag 4800, Christchurch 8140, New Zealand a r t i c l e i n f o Article history: Received 2 November 2008 Received in revised form 17 June 2009 Accepted 26 June 2009 Keywords: Accounting Entailments Metaphor Conceptual Instrument a b s t r a c t This paper extends the conversation about metaphors in accounting that…
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