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Accounting practices and fiscal probity have thus become associated with the qualityof national governance. The World Bank recognizes this relationship in its recentpronouncements about the role of governance in the economic stabilization of nations(Rios-Morales et al., 2013). The Bank includes such governing aspects as “voice”,“decentralization”, as well as accounting “transparency” in its aspirational goals for a“capable state” (Nunberg, 2007; World Bank, 2000 in Kulshreshtha, 2008).
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