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Does Organizational Development Work? What Are the Main Conclusions Reached

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Does organizational development work? What are the main conclusions reached by three large-scale reviews of OD techniques?


Definitions:

Subsidiary Financial Statements

Financial statements that detail the financial status and performance of a subsidiary company, separate from its parent company's statements.

Management Approach

A principle in financial reporting that allows an entity to use its internal management structures and processes as the basis for organizing and presenting its financial information.

External Reporting

involves the preparation and disclosure of financial statements and other information to external stakeholders.

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