{"id":"https://openalex.org/W164621802","doi":null,"title":"Origin and evolution of double entry bookkeeping","display_name":"Origin and evolution of double entry bookkeeping","publication_year":1938,"publication_date":"1938-01-01","ids":{"openalex":"https://openalex.org/W164621802","mag":"164621802"},"language":"en","primary_location":{"id":"mag:164621802","doi":null,"is_oa":false,"landing_page_url":"https://agris.fao.org/agris-search/search.do?recordID=US201300678706","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},"volume":null,"type":"article","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/A5012626277","display_name":"Edward Peragallo","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Edward Peragallo","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5012626277"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":103.8333,"has_fulltext":false,"cited_by_count":56,"citation_normalized_percentile":{"value":0.99196141,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9272000193595886,"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":0.9272000193595886,"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/T10605","display_name":"Historical Economic and Social Studies","score":0.02019999921321869,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13897","display_name":"Historical Economic and Legal Thought","score":0.009399999864399433,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/double-entry-bookkeeping","display_name":"double-entry bookkeeping","score":0.9169999957084656},{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.8659999966621399},{"id":"https://openalex.org/keywords/accounting-theory","display_name":"accounting theory","score":0.46299999952316284}],"concepts":[{"id":"https://openalex.org/C105387459","wikidata":"https://www.wikidata.org/wiki/Q3707847","display_name":"Bookkeeping","level":2,"score":0.6490265727043152},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.30703431367874146},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.1967850625514984}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:164621802","doi":null,"is_oa":false,"landing_page_url":"https://agris.fao.org/agris-search/search.do?recordID=US201300678706","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/W1489222214","https://openalex.org/W423544241","https://openalex.org/W2594039337","https://openalex.org/W561964032","https://openalex.org/W4255013171","https://openalex.org/W2902924865","https://openalex.org/W3217194630","https://openalex.org/W2943034466","https://openalex.org/W632418794","https://openalex.org/W7163460477"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
