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Preparation of accounting theory is a sequential process that started from the determination reporting purposes and ends with preparation of accounting techniques The conceptual framework is a coherent systemrelated purposes the concept underlying the accounting which is expected to lower the standards which are consistent in describing the.

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The purpose of this study is to analyze what factors dominantly influence student interest in entrepreneurship during the COVID19 pandemic Benefits of the study to determine the dominant factors influencing student interest in entrepreneurship during the COVID19 pandemic The population is all students majoring in management who have taken entrepreneurship.

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