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How investments are accounted for does NOT usually depend on
Structural Positions
The designated roles, responsibilities, and levels of authority within an organization's hierarchy.
Organizational Change
The process through which a company undergoes a significant transition in its operations, structure, or strategy.
Cultural Change
The transformation of the culture of a society or organization over time, often as a response to internal or external influences.
Values
Core beliefs or principles that guide and influence attitudes and actions.
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