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Alam, S. and Alam, R. 2019. THE EFFECT OF PERSONAL ETHICAL PHILOSOPHY, INTERNAL LOCUS OF CONTROL AND ACADEMIC CULTURE ON PROFESSIONAL COMPETENCE OF ACCOUNTANT EDUCATORS IN PRIVATE UNIVERSITIES IN MAKASSAR. JARES (Journal of Academic Research and Sciences). 4, 1 (Mar. 2019), 13-27. DOI:https://doi.org/10.35457/jares.v4i1.692.