{"id":"https://openalex.org/W1507672522","doi":null,"title":"The design of accounting systems : A general theory with an empirical study of the Church of England.","display_name":"The design of accounting systems : A general theory with an empirical study of the Church of England.","publication_year":1984,"publication_date":"1984-01-01","ids":{"openalex":"https://openalex.org/W1507672522","mag":"1507672522"},"language":"en","primary_location":{"id":"pmh:oai:etheses.whiterose.ac.uk:3008","doi":null,"is_oa":true,"landing_page_url":"http://etheses.whiterose.ac.uk/3008/1/D076150_1.pdf","pdf_url":"http://etheses.whiterose.ac.uk/3008/3/D076150_3.pdf","source":{"id":"https://openalex.org/S4306401585","display_name":"White Rose eTheses Online (University of Leeds, The University of Sheffield, University of York)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I2800616092","host_organization_name":"White Rose University Consortium","host_organization_lineage":["https://openalex.org/I2800616092"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Thesis"},"volume":null,"type":"dissertation","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://etheses.whiterose.ac.uk/3008/3/D076150_3.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5069514366","display_name":"Richard C. Laughlin","orcid":"https://orcid.org/0000-0002-3321-8642","observed_orcids":["https://orcid.org/0000-0002-3321-8642"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Richard Laughlin","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-3321-8642","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5069514366"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":21,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"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/T10797","display_name":"Accounting and Organizational Management","score":0.6929000020027161,"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":0.6929000020027161,"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":0.2992999851703644,"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/T10344","display_name":"Management and Organizational Studies","score":0.0020000000949949026,"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/accounting-system-design","display_name":"accounting system design","score":0.972000002861023},{"id":"https://openalex.org/keywords/church-of-england","display_name":"Church of England","score":0.875},{"id":"https://openalex.org/keywords/critical-theory","display_name":"critical theory","score":0.7360000014305115},{"id":"https://openalex.org/keywords/accounting-knowledge","display_name":"accounting knowledge","score":0.7480000257492065},{"id":"https://openalex.org/keywords/financial-accounting","display_name":"financial accounting","score":0.878000020980835},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.9990000128746033},{"id":"https://openalex.org/keywords/accounting-methods","display_name":"accounting methods","score":0.734000027179718},{"id":"https://openalex.org/keywords/functionalism","display_name":"functionalism","score":0.6470000147819519},{"id":"https://openalex.org/keywords/organizational-change","display_name":"organizational change","score":0.4909999966621399},{"id":"https://openalex.org/keywords/church-accounting","display_name":"church accounting","score":0.38499999046325684}],"concepts":[{"id":"https://openalex.org/C2780966255","wikidata":"https://www.wikidata.org/wiki/Q5474306","display_name":"Foundation (evidence)","level":2,"score":0.5959548950195312},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5594456195831299},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5363738536834717},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.5032269358634949},{"id":"https://openalex.org/C192209626","wikidata":"https://www.wikidata.org/wiki/Q190909","display_name":"Focus (optics)","level":2,"score":0.481177419424057},{"id":"https://openalex.org/C89798329","wikidata":"https://www.wikidata.org/wiki/Q269699","display_name":"Systems theory","level":2,"score":0.4550134241580963},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.4025198519229889},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.32263562083244324},{"id":"https://openalex.org/C118084267","wikidata":"https://www.wikidata.org/wiki/Q26110","display_name":"Positive economics","level":1,"score":0.320105642080307},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.25183993577957153},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2342396378517151},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.19853845238685608},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.11331760883331299},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.10038670897483826},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C120665830","wikidata":"https://www.wikidata.org/wiki/Q14620","display_name":"Optics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:etheses.whiterose.ac.uk:3008","doi":null,"is_oa":true,"landing_page_url":"http://etheses.whiterose.ac.uk/3008/1/D076150_1.pdf","pdf_url":"http://etheses.whiterose.ac.uk/3008/3/D076150_3.pdf","source":{"id":"https://openalex.org/S4306401585","display_name":"White Rose eTheses Online (University of Leeds, The University of Sheffield, University of York)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I2800616092","host_organization_name":"White Rose University Consortium","host_organization_lineage":["https://openalex.org/I2800616092"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Thesis"},{"id":"pmh:oai:uilis.unsyiah.ac.id:17169","doi":null,"is_oa":true,"landing_page_url":"http://uilis.unsyiah.ac.id/opentheses/items/show/17169","pdf_url":"http://uilis.unsyiah.ac.id/opentheses/items/show/17169","source":{"id":"https://openalex.org/S4377196378","display_name":"UPT. Syiah Kuala University Library (Syiah Kuala University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I187494767","host_organization_name":"Universitas Syiah Kuala","host_organization_lineage":["https://openalex.org/I187494767"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Thesis"},{"id":"mag:1507672522","doi":null,"is_oa":false,"landing_page_url":"http://etheses.whiterose.ac.uk/3008/","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":{"id":"pmh:oai:etheses.whiterose.ac.uk:3008","doi":null,"is_oa":true,"landing_page_url":"http://etheses.whiterose.ac.uk/3008/1/D076150_1.pdf","pdf_url":"http://etheses.whiterose.ac.uk/3008/3/D076150_3.pdf","source":{"id":"https://openalex.org/S4306401585","display_name":"White Rose eTheses Online (University of Leeds, The University of Sheffield, University of York)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I2800616092","host_organization_name":"White Rose University Consortium","host_organization_lineage":["https://openalex.org/I2800616092"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Thesis"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1507672522.pdf","grobid_xml":"https://content.openalex.org/works/W1507672522.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2347035752","https://openalex.org/W7110924262","https://openalex.org/W130659015","https://openalex.org/W2056718055","https://openalex.org/W606900260","https://openalex.org/W2984169896","https://openalex.org/W2092658290","https://openalex.org/W2111439700","https://openalex.org/W2350742952","https://openalex.org/W1587726625"],"abstract_inverted_index":{"The":[0,86,110,195],"primary":[1],"focus":[2,266],"of":[3,10,27,57,62,69,73,95,128,135,192,205,218,242,267,285],"this":[4,74,113,131,162,193,199,224,243,268],"study":[5,75,132,225,269],"is":[6,115,146,226,234,261,270,288],"with":[7,19,124],"the":[8,20,25,36,58,63,67,93,125,136,174,185,189,212,228,239,247,264,275,282],"design":[9],"accounting":[11,64,96,213,276,286],"systems":[12,65,214],"\\nin":[13],"specific":[14],"enterprise":[15],"contexts:":[16],"more":[17],"specifically":[18],"sequential":[21,126,190,240],"\\nprocesses":[22],"for":[23,187,238,274],"describing":[24],"nature":[26,94,175],"such":[28,40,144,253],"systems,":[29],"prescribing":[30],"how":[31],"they":[32],"\\nshould":[33],"look":[34,91],"in":[35,55,66,202,215,281],"future":[37],"and":[38,54,100,139,172,210],"bringing":[39],"changes":[41],"into":[42,82],"being.":[43],"Such":[44],"concerns":[45,241],"\\nare":[46],"explored":[47],"at":[48,92],"both":[49,208],"a":[50,89,169,177,235,254],"general":[51,236],"theoretical":[52],"level":[53],"terms":[56],"detailed":[59],"\\ndesign":[60],"problems":[61],"Church":[68,217],"England.":[70,219],"\\nThe":[71,165,220],"contents":[72],"can":[76],"be":[77,80,152],"seen":[78,271],"to":[79,130,151,158,160,207],"divided":[81],"three":[83],"major":[84,279],"\\nparts.":[85],"first":[87],"takes":[88],"critical":[90],"knowledge,":[97],"\\nparticularly":[98],"financial":[99],"management":[101],"accounting,":[102],"paying":[103],"particular":[104],"attention":[105],"\\nto":[106],"it's":[107],"methodological":[108,178,200],"underpinnings.":[109],"conclusion,":[111],"from":[112,223],"part,":[114],"that":[116,227,262],"\\nthis":[117],"knowledge":[118,145],"stock":[119],"does":[120],"not":[121,246],"adequately":[122],"deal":[123],"processes":[127],"\\ninterest":[129],"primarily":[133],"because":[134],"dominant":[137,283],"scientific":[138],"functionalist":[140],"assumptions":[141],"upon":[142,156],"which":[143,148,157,250],"based":[147,180,230],"are":[149],"argued":[150],"an":[153],"\\ninappropriate":[154],"foundation":[155],"build":[159],"satisfy":[161],"problem":[163,265],"focus.":[164],"second":[166],"part":[167,197],"presents":[168],"case":[170],"for,":[171],"describes":[173],"of,":[176],"\\napproach":[179],"on":[181,231],"Critical":[182],"Theory":[183,233],"as":[184,272],"basis":[186],"satisfying":[188],"\\nconcerns":[191],"study.":[194],"third":[196],"applies":[198],"approach":[201,229,249],"\\nthe":[203,216],"process":[204],"trying":[206],"understand":[209],"change":[211],"conclusion":[221],"forthcoming":[222],"\\nCritical":[232],"'theory'":[237],"\\nstudy":[244],"but":[245],"only":[248],"could":[251],"fulfil":[252],"claim.":[255],"However,":[256],"what":[257],"\\ndoes":[258],"become":[259],"apparent":[260],"if":[263],"\\nimportant":[273],"mission":[277],"then":[278],"shifts":[280],"\\nmethodology":[284],"thought":[287],"necessary.":[289]},"counts_by_year":[{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2016-06-24T00:00:00"}
