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Peter Brownell, The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness, Journal of Accounting Research, Vol. 20, No. 1 (Spring, 1982), pp. 12-27
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Stored only when both papers are in the corpus — 448 citations exist upstream.
Papers that cite the same references — the relational fallback while embeddings are still backfilling.
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