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عمومی::
عدم قطعیت محیطی، عدم اطمینان محیطی
To illustrate, environmental uncertainty may require broad scope information (i.e. more than financial information) to provide a multifaceted picture of reality to enable decision-making.
This suggests more extensive use of accounting under environmental uncertainty.
However, from a behavioural perspective, environmental uncertainty may require agile organisations with considerable employee empowerment and thus, less extensive use of accounting controls under these very same circumstances of environmental uncertainty.
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