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1 how do the authors characterize this style ie in terms of


Lambert and Sponem (2012) use two dimensions to define four ‘styles of the management accounting function'. These dimensions are: (1) a management accountant's authority, and (2) his/her primary client. One of these styles is the discrete style.

1. How do the authors characterize this style (i.e. in terms of authority and primary client)?

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