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On Corruption and Accounting: No Panacea for a Modern Disease
DECEMBER 2005: If technological advancement is
the hallmark of progress in modern society, then corruption is its bane.
Along with prosperity and progress, globalization acts as an agent of change
in international trade. This increased internationalization of business has
propagated the dark side of domestic practices as well as raised the specter
of corruption. Globalization has turned companies into global institutions;
it has challenged daily economic life and national identity; and it has
created a persistent movement toward cultural and business homogenization. (Read
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