{"id":"https://openalex.org/W1546683570","doi":null,"title":"Advanced management accounting","display_name":"Advanced management accounting","publication_year":1988,"publication_date":"1988-01-01","ids":{"openalex":"https://openalex.org/W1546683570","mag":"1546683570"},"language":"en","primary_location":{"id":"mag:1546683570","doi":null,"is_oa":false,"landing_page_url":"https://ci.nii.ac.jp/ncid/BA03902448","pdf_url":null,"source":{"id":"https://openalex.org/S4306478507","display_name":"PWS-Kent Pub. Co. 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":null,"is_accepted":false,"is_published":false,"raw_source_name":"PWS-Kent Pub. Co. eBooks","raw_type":null},"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/A5039913108","display_name":"Maurice L. Hirsch","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Maurice L. Hirsch","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5039913108"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.6371,"has_fulltext":false,"cited_by_count":33,"citation_normalized_percentile":{"value":0.94576271,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"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":0.9829000234603882,"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":0.9829000234603882,"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":0.013799999840557575,"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":0.0010999999940395355,"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/management-accounting","display_name":"management accounting","score":0.9739999771118164},{"id":"https://openalex.org/keywords/cost-behavior","display_name":"cost behavior","score":0.5139999985694885},{"id":"https://openalex.org/keywords/linear-regression","display_name":"linear regression","score":0.7149999737739563},{"id":"https://openalex.org/keywords/learning-curve","display_name":"learning curve","score":0.828000009059906},{"id":"https://openalex.org/keywords/cost-volume-profit-analysis","display_name":"cost-volume-profit analysis","score":0.8379999995231628},{"id":"https://openalex.org/keywords/short-term-planning","display_name":"short-term planning","score":0.6790000200271606},{"id":"https://openalex.org/keywords/resource-constraints","display_name":"resource constraints","score":0.7279999852180481},{"id":"https://openalex.org/keywords/analysis-of-variance","display_name":"analysis of variance","score":0.8730000257492065},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","score":0.7480000257492065},{"id":"https://openalex.org/keywords/strategic-management","display_name":"strategic management","score":0.9649999737739563},{"id":"https://openalex.org/keywords/capital-budgeting","display_name":"capital budgeting","score":1.0},{"id":"https://openalex.org/keywords/managerial-performance-evaluation","display_name":"management performance evaluation","score":0.9779999852180481},{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.8539999723434448}],"concepts":[{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.6436933279037476},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.639803946018219},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.563502311706543},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.5197086930274963},{"id":"https://openalex.org/C196083921","wikidata":"https://www.wikidata.org/wiki/Q7915758","display_name":"Variance (accounting)","level":2,"score":0.47751110792160034},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.4366220533847809},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3875715136528015},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.37892425060272217},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3780919313430786},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.36791032552719116},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.35224074125289917},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.33072447776794434},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.19155234098434448},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.13737189769744873}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1546683570","doi":null,"is_oa":false,"landing_page_url":"https://ci.nii.ac.jp/ncid/BA03902448","pdf_url":null,"source":{"id":"https://openalex.org/S4306478507","display_name":"PWS-Kent Pub. Co. 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":null,"is_accepted":false,"is_published":false,"raw_source_name":"PWS-Kent Pub. Co. eBooks","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/W1600152495","https://openalex.org/W1601034793","https://openalex.org/W634988510","https://openalex.org/W653926791","https://openalex.org/W640154584","https://openalex.org/W1540094630","https://openalex.org/W657026986","https://openalex.org/W1563272373","https://openalex.org/W1512466368","https://openalex.org/W1599957211"],"abstract_inverted_index":{"PART":[0,27,58,82],"1:":[1],"INFORMATION":[2,60,84],"AND":[3,31,63,87],"MANAGEMENT":[4],"ACCOUNTING.":[5],"1.":[6,18],"Information":[7],"and":[8,99],"Human":[9],"Behaviour.":[10],"2.":[11,26],"Issues":[12,20],"Confronting":[13,21],"Management":[14,22],"Accounting":[15,23],"-":[16,24,72],"Part":[17,25],"3.":[19],"2:":[28],"TACTICAL":[29],"FORECASTING":[30],"DECISION":[32],"MAKING.":[33],"4.":[34],"Estimating":[35],"Cost":[36,67],"Behaviour:":[37],"Linear":[38],"Regression.":[39],"5.":[40],"Curvilinear":[41],"Relationships:":[42],"The":[43],"Learning":[44],"Effect.":[45],"6.":[46],"Short-Term":[47],"Planning":[48],"with":[49],"Constraints":[50],"on":[51],"Resources.":[52],"7.":[53],"Extensions":[54],"of":[55],"Cost-Volume-Profit":[56],"Analysis.":[57],"3:":[59],"FOR":[61,85],"PRODUCTION":[62],"CONTROL.":[64],"8.":[65],"Information:":[66],"versus":[68],"Benefit.":[69],"9.":[70],"Variances":[71],"An":[73],"Expanded":[74],"Treatment.":[75],"10.":[76],"Variance":[77],"Investigation.":[78],"11.":[79],"Allocoation":[80],"Issues.":[81],"4:":[83],"PLANNING":[86],"EVALUATION.":[88],"12.":[89],"Strategic":[90],"Management.":[91],"13.":[92],"Capital":[93],"Budgeting:Some":[94],"Complex":[95],"Concerns.":[96],"14.":[97],"Segment":[98],"Managerial":[100],"Performance":[101],"Evaluation.":[102],"15.":[103],"Transfer":[104],"Pricing.":[105],"Appendix":[106,109],"A":[107],"Tables.":[108],"B":[110],"Selected":[111],"References.":[112],"Index.":[113]},"counts_by_year":[{"year":2017,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":1}],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2016-06-24T00:00:00"}
