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Carbon Cost Internalization System for CBAM Compliance: A Management Accounting Approach

Keun hyo Yook1 · Jeong soo Shin2 · Mi hwa Choi1

1 Division of Business Administration, Busan University of Foreign Studies, 2 Ernst & Young Han Young

Published: August 2026 · Vol. 30 No. 3 · pp. 253-274

DOI: https://doi.org/10.17287/kbr.2026.30.3.253

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