{"id":"https://openalex.org/W1486978637","doi":null,"title":"Fundamental Accounting Principles","display_name":"Fundamental Accounting Principles","publication_year":1976,"publication_date":"1976-01-01","ids":{"openalex":"https://openalex.org/W1486978637","mag":"1486978637"},"language":"en","primary_location":{"id":"pmh:oai:bibliotecavirtualdefensa.es:668435","doi":null,"is_oa":false,"landing_page_url":"https://bibliotecavirtual.defensa.gob.es/BVMDefensa/es/consulta/registro.do?id=668435","pdf_url":null,"source":{"id":"https://openalex.org/S4377196928","display_name":"Virtual Defense Library (Ministerio de Defensa)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210162908","host_organization_name":"Ministerio de Defensa","host_organization_lineage":["https://openalex.org/I4210162908"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Libros"},"volume":null,"type":"book","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/A5063350121","display_name":"William W. Pyle","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"William W. Pyle","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5086266683","display_name":"John Arch White","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"John Arch White","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.2464,"has_fulltext":false,"cited_by_count":97,"citation_normalized_percentile":{"value":0.95348837,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8256999850273132,"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":0.8256999850273132,"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/T12378","display_name":"Accounting Education and Careers","score":0.15950000286102295,"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":0.010400000028312206,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-principles","display_name":"accounting principles","score":0.843999981880188},{"id":"https://openalex.org/keywords/financial-accounting","display_name":"financial accounting","score":0.6679999828338623},{"id":"https://openalex.org/keywords/financial-ratios","display_name":"financial ratios","score":0.6729999780654907},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.6389999985694885},{"id":"https://openalex.org/keywords/accounting-pedagogy","display_name":"accounting pedagogy","score":0.6970000267028809}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6431229114532471},{"id":"https://openalex.org/C55587333","wikidata":"https://www.wikidata.org/wiki/Q1133029","display_name":"Engineering ethics","level":1,"score":0.32923251390457153},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.252174973487854},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.20203176140785217}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:bibliotecavirtualdefensa.es:668435","doi":null,"is_oa":false,"landing_page_url":"https://bibliotecavirtual.defensa.gob.es/BVMDefensa/es/consulta/registro.do?id=668435","pdf_url":null,"source":{"id":"https://openalex.org/S4377196928","display_name":"Virtual Defense Library (Ministerio de Defensa)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210162908","host_organization_name":"Ministerio de Defensa","host_organization_lineage":["https://openalex.org/I4210162908"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Libros"},{"id":"pmh:oai:katalog.pustaka.unand.ac.id:slims-31186","doi":null,"is_oa":false,"landing_page_url":"http://katalog.pustaka.unand.ac.id//index.php?p=show_detail&amp;id=31186","pdf_url":null,"source":{"id":"https://openalex.org/S4377196922","display_name":"Andalas University Repository (Andalas University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55892964","host_organization_name":"Andalas University","host_organization_lineage":["https://openalex.org/I55892964"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},{"id":"mag:1486978637","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA5355759X","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"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":0,"referenced_works":[],"related_works":["https://openalex.org/W3204375238","https://openalex.org/W1570146430","https://openalex.org/W657609923","https://openalex.org/W7008700995","https://openalex.org/W3170463747","https://openalex.org/W6999377108","https://openalex.org/W2377408865","https://openalex.org/W6996440375","https://openalex.org/W6995828280","https://openalex.org/W3034266207"],"abstract_inverted_index":{"All":[0],"major":[1],"elements":[2],"of":[3,7,19,37],"this":[4],"15th":[5],"edition":[6],"the":[8,20,31,35],"text":[9],"have":[10],"been":[11],"revised":[12],"to":[13,16],"reflect":[14],"changes":[15],"accounting":[17],"courses":[18],"late-1990s.":[21],"It":[22],"includes":[23],"a":[24],"new":[25],"pedagogy":[26],"and":[27],"end-of-chapter":[28],"material.":[29],"Using":[30],"Information":[32],"sections":[33],"emphasize":[34],"importance":[36],"understanding":[38],"ratios.":[39]},"counts_by_year":[{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":9},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":10},{"year":2016,"cited_by_count":6},{"year":2015,"cited_by_count":8},{"year":2014,"cited_by_count":6},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}
