{"id":"https://openalex.org/W115887733","doi":null,"title":"La Contabilidad Creativa","display_name":"La Contabilidad Creativa","publication_year":1997,"publication_date":"1997-01-01","ids":{"openalex":"https://openalex.org/W115887733","mag":"115887733"},"language":"es","primary_location":{"id":"mag:115887733","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=179526","pdf_url":null,"source":{"id":"https://openalex.org/S4306522076","display_name":"Partida doble","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Partida doble","raw_type":null},"volume":null,"type":"article","indexed_in":[],"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/A5085376023","display_name":"Soledad Moya Guti\u00e9rrez","orcid":"https://orcid.org/0000-0003-2317-898X","observed_orcids":["https://orcid.org/0000-0003-2317-898X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Soledad Moya Guti\u00e9rrez","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5101082326","display_name":"JOHN R. BLAKE","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"John Blake","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5014720620","display_name":"Jos\u00e9 Oriol Amat Salas","orcid":"https://orcid.org/0000-0001-7705-8591","observed_orcids":["https://orcid.org/0000-0001-7705-8591"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jos\u00e9 Oriol Amat Salas","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7705-8591","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.2271,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.9439543,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":null,"issue":"79","first_page":"24","last_page":"32"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.573199987411499,"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":0.573199987411499,"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/T13509","display_name":"Accounting and Financial Management","score":0.32760000228881836,"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":0.016200000420212746,"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/creative-accounting","display_name":"creative accounting","score":0.984000027179718},{"id":"https://openalex.org/keywords/accounting-manipulation","display_name":"accounting manipulation","score":0.5049999952316284},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.6209999918937683}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.34899282455444336}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:115887733","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=179526","pdf_url":null,"source":{"id":"https://openalex.org/S4306522076","display_name":"Partida doble","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Partida doble","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W12444224","https://openalex.org/W1608515734","https://openalex.org/W65362181","https://openalex.org/W1491395187","https://openalex.org/W117719960","https://openalex.org/W4243675322","https://openalex.org/W2034461921","https://openalex.org/W1016478699","https://openalex.org/W64403950","https://openalex.org/W944049320"],"abstract_inverted_index":null,"counts_by_year":[{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
