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accounting. Firms in the meat-packing industry in Australia and Canada are compared
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macro-economic and social conditions disclose long-term similarities, but
time-specific and geographic conditions had the greater impact. At the outbreak of
war, both firms had detailed cost systems that provided information pertinent to
their needs in controlling operations. Despite the changed conditions experienced by
both firms during the period, neither made any significant changes to their
accounting systems. One conclusion which may be drawn, is that the criticalfactors
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