{"id":"https://openalex.org/W1598698941","doi":"https://doi.org/10.1007/bf03396733","title":"Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks","display_name":"Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks","publication_year":2006,"publication_date":"2006-07-01","ids":{"openalex":"https://openalex.org/W1598698941","doi":"https://doi.org/10.1007/bf03396733","mag":"1598698941"},"language":"en","primary_location":{"id":"doi:10.1007/bf03396733","doi":"https://doi.org/10.1007/bf03396733","is_oa":false,"landing_page_url":"https://doi.org/10.1007/bf03396733","pdf_url":null,"source":{"id":"https://openalex.org/S4210207936","display_name":"Schmalenbach Business Review","issn_l":"1439-2917","issn":["1439-2917","2194-072X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","fnege-4","poland-20","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Schmalenbach Business Review","raw_type":"journal-article"},"volume":null,"type":"article","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/A5109889011","display_name":"Andreas Heinrich Hoffjan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I200332995","display_name":"TU Dortmund University","ror":"https://ror.org/01k97gp34","country_code":"DE","type":"education","lineage":["https://openalex.org/I200332995"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Andreas Hoffjan","raw_affiliation_strings":["Technical University of Dortmund,#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Technical University of Dortmund,#TAB#","institution_ids":["https://openalex.org/I200332995"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5060523339","display_name":"Andreas W\u00f6mpener","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I22465464","display_name":"University of M\u00fcnster","ror":"https://ror.org/00pd74e08","country_code":"DE","type":"education","lineage":["https://openalex.org/I22465464"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Andreas W\u00f6mpener","raw_affiliation_strings":["University of Muenster"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Muenster","institution_ids":["https://openalex.org/I22465464"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":2750,"currency":"USD","value_usd":2750},"apc_paid":null,"fwci":5.9912,"has_fulltext":false,"cited_by_count":60,"citation_normalized_percentile":{"value":0.94900339,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"58","issue":"3","first_page":"234","last_page":"258"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9092000126838684,"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":0.9092000126838684,"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/T12378","display_name":"Accounting Education and Careers","score":0.08290000259876251,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.004800000227987766,"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/strategic-management-accounting","display_name":"strategic management accounting","score":1.0},{"id":"https://openalex.org/keywords/german-textbooks","display_name":"German language textbooks","score":0.5830000042915344},{"id":"https://openalex.org/keywords/english-textbooks","display_name":"English textbooks","score":0.9980000257492065},{"id":"https://openalex.org/keywords/cross-cultural-comparison","display_name":"cross-cultural comparison","score":0.6949999928474426},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.5789999961853027},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.6499999761581421},{"id":"https://openalex.org/keywords/textbook-content-analysis","display_name":"textbook content analysis","score":0.6330000162124634}],"concepts":[{"id":"https://openalex.org/C154775046","wikidata":"https://www.wikidata.org/wiki/Q188","display_name":"German","level":2,"score":0.830930769443512},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7305339574813843},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.7174395322799683},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.4498814046382904},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4483363926410675},{"id":"https://openalex.org/C2164484","wikidata":"https://www.wikidata.org/wiki/Q5170150","display_name":"Core (optical fiber)","level":2,"score":0.4337078630924225},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.430963397026062},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4218369722366333},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.33702346682548523},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3310185670852661},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.25754547119140625},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.17949038743972778},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C76155785","wikidata":"https://www.wikidata.org/wiki/Q418","display_name":"Telecommunications","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/bf03396733","doi":"https://doi.org/10.1007/bf03396733","is_oa":false,"landing_page_url":"https://doi.org/10.1007/bf03396733","pdf_url":null,"source":{"id":"https://openalex.org/S4210207936","display_name":"Schmalenbach Business Review","issn_l":"1439-2917","issn":["1439-2917","2194-072X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","fnege-4","poland-20","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Schmalenbach Business Review","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":18,"referenced_works":["https://openalex.org/W656033190","https://openalex.org/W1489501142","https://openalex.org/W1912037221","https://openalex.org/W1964483898","https://openalex.org/W1973526676","https://openalex.org/W1980067675","https://openalex.org/W1987658435","https://openalex.org/W1990499380","https://openalex.org/W1993868914","https://openalex.org/W2003896063","https://openalex.org/W2026430934","https://openalex.org/W2073801087","https://openalex.org/W2080286838","https://openalex.org/W2089568682","https://openalex.org/W2135966093","https://openalex.org/W2160915835","https://openalex.org/W2330687166","https://openalex.org/W4388168426"],"related_works":["https://openalex.org/W3146308565","https://openalex.org/W3164491414","https://openalex.org/W6991151926","https://openalex.org/W1484540368","https://openalex.org/W2570915705","https://openalex.org/W1582567673","https://openalex.org/W600115121","https://openalex.org/W2951553386","https://openalex.org/W2502203404","https://openalex.org/W2924950229"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":3},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":6},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":6}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}