{"id":"https://openalex.org/W1480919476","doi":"https://doi.org/10.1007/978-3-322-81485-2_4","title":"Agenturtheoretische Reflexion: Koordination von Wertsch\u00f6pfungsketten durch Target Costing und \u00d6ko-Target Costing","display_name":"Agenturtheoretische Reflexion: Koordination von Wertsch\u00f6pfungsketten durch Target Costing und \u00d6ko-Target Costing","publication_year":2003,"publication_date":"2003-01-01","ids":{"openalex":"https://openalex.org/W1480919476","doi":"https://doi.org/10.1007/978-3-322-81485-2_4","mag":"1480919476"},"language":"de","primary_location":{"id":"doi:10.1007/978-3-322-81485-2_4","doi":"https://doi.org/10.1007/978-3-322-81485-2_4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-322-81485-2_4","pdf_url":null,"source":{"id":"https://openalex.org/S4306463104","display_name":"Deutscher Universit\u00e4tsverlag eBooks","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":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Koordination von Wertsch\u00f6pfungsketten durch Target Costing und \u00d6ko-Target Costing","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W2494591880","display_name":"Koordination von Wertsch\u00f6pfungsketten durch Target Costing und \u00d6ko-Target Costing"},"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/A5077242544","display_name":"Maria Goldbach","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Maria Goldbach","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5077242544"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.3111,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.94202204,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"73","last_page":"146"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9878000020980835,"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":0.9878000020980835,"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/T10910","display_name":"Corporate Governance and Management","score":0.006300000008195639,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and 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"}},{"id":"https://openalex.org/T10539","display_name":"Sustainable Supply Chain Management","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and 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/agency-theory","display_name":"agency theory","score":0.781000018119812},{"id":"https://openalex.org/keywords/value-chain-coordination","display_name":"value chain coordination","score":0.6790000200271606},{"id":"https://openalex.org/keywords/target-costing","display_name":"target costing","score":0.9539999961853027},{"id":"https://openalex.org/keywords/institutional-theory","display_name":"institutional theory","score":0.7269999980926514},{"id":"https://openalex.org/keywords/value-chain-management","display_name":"value chain management","score":0.3240000009536743}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.8536586761474609},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3557880222797394},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.03946313261985779}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-322-81485-2_4","doi":"https://doi.org/10.1007/978-3-322-81485-2_4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-322-81485-2_4","pdf_url":null,"source":{"id":"https://openalex.org/S4306463104","display_name":"Deutscher Universit\u00e4tsverlag eBooks","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":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Koordination von Wertsch\u00f6pfungsketten durch Target Costing und \u00d6ko-Target Costing","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W4240486028"],"related_works":["https://openalex.org/W4254842239","https://openalex.org/W2277056294","https://openalex.org/W63636870","https://openalex.org/W2494591880","https://openalex.org/W650696829","https://openalex.org/W7048812665","https://openalex.org/W634298369","https://openalex.org/W7062246043","https://openalex.org/W7046541716","https://openalex.org/W149484363"],"abstract_inverted_index":{"Die":[0],"Frage,":[1],"wie":[2],"Wertsch\u00f6pfungsketten":[3],"durch":[4],"institutionelles":[5],"(\u00d6ko-)Target":[6],"Costing":[7],"koordiniert":[8],"werden,":[9],"wird":[10],"in":[11],"Kapitel":[12],"4":[13],"aus":[14],"agenturtheoretischer":[15],"Perspektive":[16],"reflektiert.":[17]},"counts_by_year":[],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2016-06-24T00:00:00"}
