{"id":"https://openalex.org/W106934792","doi":"https://doi.org/10.1016/s1751-3243(06)02023-2","title":"Development of Cost and Management Accounting Ideas in the Nordic Countries","display_name":"Development of Cost and Management Accounting Ideas in the Nordic Countries","publication_year":2006,"publication_date":"2006-01-01","ids":{"openalex":"https://openalex.org/W106934792","doi":"https://doi.org/10.1016/s1751-3243(06)02023-2","mag":"106934792"},"language":"en","primary_location":{"id":"doi:10.1016/s1751-3243(06)02023-2","doi":"https://doi.org/10.1016/s1751-3243(06)02023-2","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1751-3243(06)02023-2","pdf_url":null,"source":{"id":"https://openalex.org/S98941412","display_name":"Handbooks of management accounting research","issn_l":"1751-3243","issn":["1751-3243","1878-0121"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Handbooks of Management Accounting Research","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4235797850","display_name":null},"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/A5036397287","display_name":"Salme N\u00e4si","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4387153886","display_name":"University of Tampere","ror":"https://ror.org/05p6qqk79","country_code":"FI","type":"education","lineage":["https://openalex.org/I166825849","https://openalex.org/I4387153886"]}],"countries":["FI"],"is_corresponding":false,"raw_author_name":"Salme N\u00e4si","raw_affiliation_strings":["University of Tampere, Finland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Tampere, Finland","institution_ids":["https://openalex.org/I4387153886"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5066964811","display_name":"Carsten Rohde","orcid":"https://orcid.org/0000-0001-6365-7446","observed_orcids":["https://orcid.org/0000-0001-6365-7446"]},"institutions":[{"id":"https://openalex.org/I180519160","display_name":"Copenhagen Business School","ror":"https://ror.org/04sppb023","country_code":"DK","type":"education","lineage":["https://openalex.org/I180519160"]}],"countries":["DK"],"is_corresponding":false,"raw_author_name":"Carsten Rohde","raw_affiliation_strings":["Copenhagen Business School, Denmark"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Copenhagen Business School, Denmark","institution_ids":["https://openalex.org/I180519160"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.0755,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.90037771,"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":"1091","last_page":"1118"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9297000169754028,"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"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9297000169754028,"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"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.06759999692440033,"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/T13235","display_name":"Management Theory and Practice","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"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/cost-accounting","display_name":"cost accounting","score":0.7549999952316284},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.9890000224113464},{"id":"https://openalex.org/keywords/history-of-management-accounting","display_name":"history of management accounting","score":0.8379999995231628},{"id":"https://openalex.org/keywords/nordic-countries","display_name":"Nordic countries","score":0.9100000262260437},{"id":"https://openalex.org/keywords/denmark","display_name":"Denmark","score":0.7059999704360962},{"id":"https://openalex.org/keywords/finland","display_name":"Finland","score":1.0},{"id":"https://openalex.org/keywords/norway","display_name":"Norway","score":1.0},{"id":"https://openalex.org/keywords/sweden","display_name":"Sweden","score":1.0},{"id":"https://openalex.org/keywords/accounting-theory-and-practice","display_name":"accounting theory and practice","score":0.5550000071525574},{"id":"https://openalex.org/keywords/20th-century","display_name":"20th century","score":0.8119999766349792}],"concepts":[{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.8139786720275879},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.7836353778839111},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6581692695617676},{"id":"https://openalex.org/C4166634","wikidata":"https://www.wikidata.org/wiki/Q17074592","display_name":"Environmental full-cost accounting","level":5,"score":0.49703553318977356},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.37842926383018494},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.35835087299346924},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.33143138885498047},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.315641850233078},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.28692805767059326},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.14605998992919922}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/s1751-3243(06)02023-2","doi":"https://doi.org/10.1016/s1751-3243(06)02023-2","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1751-3243(06)02023-2","pdf_url":null,"source":{"id":"https://openalex.org/S98941412","display_name":"Handbooks of management accounting research","issn_l":"1751-3243","issn":["1751-3243","1878-0121"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Handbooks of Management Accounting Research","raw_type":"book-chapter"},{"id":"pmh:oai:research-api.cbs.dk:openaire_cris_publications/12a09750-159f-11dc-9d0d-000ea68e967b","doi":null,"is_oa":false,"landing_page_url":"https://research.cbs.dk/en/publications/12a09750-159f-11dc-9d0d-000ea68e967b","pdf_url":null,"source":{"id":"https://openalex.org/S4306401458","display_name":"CBS Research Portal (Copenhagen Business School)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I180519160","host_organization_name":"Copenhagen Business School","host_organization_lineage":["https://openalex.org/I180519160"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"N\u00e4si, S & Rohde, C 2007, Development of Cost and Management Accounting : Ideas in the\u00a0Nordic Countries. in C S Chapman, A G Hopwood & M D Shields (eds), Handbook of Management Accounting Research. vol. 2, Pergamon Press, Amsterdam, pp. 1109-1137.","raw_type":"info:eu-repo/semantics/bookPart"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17","score":0.5}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":85,"referenced_works":["https://openalex.org/W7979981","https://openalex.org/W106609810","https://openalex.org/W140399422","https://openalex.org/W164220403","https://openalex.org/W170821833","https://openalex.org/W209326817","https://openalex.org/W276553359","https://openalex.org/W567493899","https://openalex.org/W568812100","https://openalex.org/W576427608","https://openalex.org/W610333850","https://openalex.org/W619904940","https://openalex.org/W632720580","https://openalex.org/W646859844","https://openalex.org/W1481911314","https://openalex.org/W1508952534","https://openalex.org/W1532633579","https://openalex.org/W1564850049","https://openalex.org/W1579218624","https://openalex.org/W1585485935","https://openalex.org/W1811595755","https://openalex.org/W1977153588","https://openalex.org/W1980186870","https://openalex.org/W1988362455","https://openalex.org/W1990513740","https://openalex.org/W1993323938","https://openalex.org/W1994308321","https://openalex.org/W1995237432","https://openalex.org/W2002157426","https://openalex.org/W2004434228","https://openalex.org/W2005430257","https://openalex.org/W2007916164","https://openalex.org/W2013028628","https://openalex.org/W2015252255","https://openalex.org/W2015299788","https://openalex.org/W2019074067","https://openalex.org/W2019149632","https://openalex.org/W2019696361","https://openalex.org/W2020801174","https://openalex.org/W2028436159","https://openalex.org/W2035532662","https://openalex.org/W2048140884","https://openalex.org/W2049753379","https://openalex.org/W2056707388","https://openalex.org/W2063751532","https://openalex.org/W2064874162","https://openalex.org/W2070845006","https://openalex.org/W2071951470","https://openalex.org/W2072888154","https://openalex.org/W2074197684","https://openalex.org/W2078375148","https://openalex.org/W2079022055","https://openalex.org/W2083824065","https://openalex.org/W2090694268","https://openalex.org/W2095002412","https://openalex.org/W2115539917","https://openalex.org/W2124106977","https://openalex.org/W2259686657","https://openalex.org/W2317045098","https://openalex.org/W2344503457","https://openalex.org/W2490990202","https://openalex.org/W2564600051","https://openalex.org/W2576488166","https://openalex.org/W2605658572","https://openalex.org/W2605968929","https://openalex.org/W2606229597","https://openalex.org/W2607404757","https://openalex.org/W2607775429","https://openalex.org/W2642534790","https://openalex.org/W2786895652","https://openalex.org/W2794739536","https://openalex.org/W2938450059","https://openalex.org/W3044311493","https://openalex.org/W3124150569","https://openalex.org/W3124423022","https://openalex.org/W4230325888","https://openalex.org/W4230659750","https://openalex.org/W4234482624","https://openalex.org/W4239609268","https://openalex.org/W4285719527","https://openalex.org/W4387945652","https://openalex.org/W4387945831","https://openalex.org/W4387945859","https://openalex.org/W6604304187","https://openalex.org/W6694420828"],"related_works":["https://openalex.org/W7112896703","https://openalex.org/W642102729","https://openalex.org/W1592481130","https://openalex.org/W2746994304","https://openalex.org/W2105045500","https://openalex.org/W3168893316","https://openalex.org/W1971787344","https://openalex.org/W2050537273","https://openalex.org/W2079022055","https://openalex.org/W3125109717"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2016-06-24T00:00:00"}