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Critical Perspectives on Accounting
journal homepage: www.elsevier.com/locate/cpa
Understanding accounting through conceptual metaphor:
ACCOUNTING IS AN INSTRUMENT?
Joel Amernic a,∗ , Russell Craig b
a
b
Joseph L. 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
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