{"id":"https://openalex.org/W105674803","doi":"https://doi.org/10.1007/978-0-387-30399-4_13","title":"A Note on the Information Perspective and the Conceptual Framework","display_name":"A Note on the Information Perspective and the Conceptual Framework","publication_year":2007,"publication_date":"2007-02-10","ids":{"openalex":"https://openalex.org/W105674803","doi":"https://doi.org/10.1007/978-0-387-30399-4_13","mag":"105674803"},"language":"en","primary_location":{"id":"doi:10.1007/978-0-387-30399-4_13","doi":"https://doi.org/10.1007/978-0-387-30399-4_13","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-0-387-30399-4_13","pdf_url":null,"source":{"id":"https://openalex.org/S4306463937","display_name":"Springer eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Essays in Accounting Theory in Honour of Joel S. Demski","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W1586449557","display_name":"Essays in Accounting Theory in Honour of Joel S. Demski"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5081692995","display_name":"Gary L. Sundem","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I201448701","display_name":"University of Washington","ror":"https://ror.org/00cvxb145","country_code":"US","type":"education","lineage":["https://openalex.org/I201448701"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Gary L. Sundem","raw_affiliation_strings":["University of Washington Business School, Washington","University of Washington Business School,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Washington Business School, Washington","institution_ids":["https://openalex.org/I201448701"]},{"raw_affiliation_string":"University of Washington Business School,","institution_ids":["https://openalex.org/I201448701"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5081692995"],"corresponding_institution_ids":["https://openalex.org/I201448701"],"apc_list":null,"apc_paid":null,"fwci":16.3008,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.98513902,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"285","last_page":"293"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/conceptual-framework-of-accounting","display_name":"accounting conceptual framework","score":0.8130000233650208},{"id":"https://openalex.org/keywords/wealth-measurement","display_name":"wealth measurement","score":0.8899999856948853},{"id":"https://openalex.org/keywords/accounting-objectives","display_name":"accounting objectives","score":0.8309999704360962},{"id":"https://openalex.org/keywords/fasb","display_name":"FASB","score":0.7020000219345093},{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.9990000128746033},{"id":"https://openalex.org/keywords/balance-sheet-approach","display_name":"balance sheet approach","score":0.7870000004768372},{"id":"https://openalex.org/keywords/financial-disclosure","display_name":"financial disclosure","score":0.5070000290870667},{"id":"https://openalex.org/keywords/information-perspective","display_name":"information perspective","score":0.3449999988079071}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6257467865943909},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6038699746131897},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.5836154818534851},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.5513701438903809},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5236567854881287},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.5203737616539001},{"id":"https://openalex.org/C177235770","wikidata":"https://www.wikidata.org/wiki/Q2146785","display_name":"Revenue recognition","level":4,"score":0.4890769124031067},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.47968339920043945},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.35805708169937134},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.33352017402648926},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.24968945980072021},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.17718097567558289},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.17595556378364563},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.08045434951782227},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-0-387-30399-4_13","doi":"https://doi.org/10.1007/978-0-387-30399-4_13","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-0-387-30399-4_13","pdf_url":null,"source":{"id":"https://openalex.org/S4306463937","display_name":"Springer eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Essays in Accounting Theory in Honour of Joel S. Demski","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":5,"referenced_works":["https://openalex.org/W158802531","https://openalex.org/W568172938","https://openalex.org/W2154021580","https://openalex.org/W2406323876","https://openalex.org/W4239870896"],"related_works":["https://openalex.org/W7146495068","https://openalex.org/W2885446473","https://openalex.org/W1971832506","https://openalex.org/W7144018301","https://openalex.org/W2364444810","https://openalex.org/W2161267780","https://openalex.org/W3124003331","https://openalex.org/W70566451","https://openalex.org/W1544746492","https://openalex.org/W4235279546"],"abstract_inverted_index":null,"counts_by_year":[{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
