{"id":"https://openalex.org/W1963641878","doi":"https://doi.org/10.1016/0890-8389(90)90116-y","title":"Accounting functions in Socialist Countries","display_name":"Accounting functions in Socialist Countries","publication_year":1990,"publication_date":"1990-03-01","ids":{"openalex":"https://openalex.org/W1963641878","doi":"https://doi.org/10.1016/0890-8389(90)90116-y","mag":"1963641878"},"language":"en","primary_location":{"id":"doi:10.1016/0890-8389(90)90116-y","doi":"https://doi.org/10.1016/0890-8389(90)90116-y","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0890-8389(90)90116-y","pdf_url":null,"source":{"id":"https://openalex.org/S197396629","display_name":"The British Accounting Review","issn_l":"0890-8389","issn":["0890-8389","1095-8347"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The British Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"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/A5057776126","display_name":"Alicja A. Jaruga","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I34250744","display_name":"University of \u0141\u00f3d\u017a","ror":"https://ror.org/05cq64r17","country_code":"PL","type":"education","lineage":["https://openalex.org/I34250744"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"A.A. Jaruga","raw_affiliation_strings":["University of Lodz, Poland","University of L\u00f3dz, Poland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Lodz, Poland","institution_ids":["https://openalex.org/I34250744"]},{"raw_affiliation_string":"University of L\u00f3dz, Poland","institution_ids":["https://openalex.org/I34250744"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5057776126"],"corresponding_institution_ids":["https://openalex.org/I34250744"],"apc_list":{"value":3770,"currency":"USD","value_usd":3770},"apc_paid":null,"fwci":3.0465,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.91725664,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"22","issue":"1","first_page":"51","last_page":"77"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.923799991607666,"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":0.923799991607666,"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":0.03220000118017197,"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/T10797","display_name":"Accounting and Organizational Management","score":0.019999999552965164,"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-functions","display_name":"accounting functions","score":0.9010000228881836},{"id":"https://openalex.org/keywords/socialist-countries","display_name":"socialist countries","score":0.7770000100135803},{"id":"https://openalex.org/keywords/centrally-planned-economies","display_name":"centrally planned economies","score":0.8989999890327454},{"id":"https://openalex.org/keywords/state-budget","display_name":"state budget","score":0.6320000290870667},{"id":"https://openalex.org/keywords/nationalized-enterprises","display_name":"nationalized enterprises","score":0.9210000038146973},{"id":"https://openalex.org/keywords/budgetary-units","display_name":"budgetary units","score":0.7839999794960022},{"id":"https://openalex.org/keywords/enterprise-accounting","display_name":"enterprise accounting","score":0.9750000238418579},{"id":"https://openalex.org/keywords/budgetary-accounting","display_name":"budget accounting","score":0.9829999804496765},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.9990000128746033},{"id":"https://openalex.org/keywords/state-ownership","display_name":"state ownership","score":0.628000020980835}],"concepts":[{"id":"https://openalex.org/C2780129039","wikidata":"https://www.wikidata.org/wiki/Q1931107","display_name":"Section (typography)","level":2,"score":0.720714271068573},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7195595502853394},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.67795330286026},{"id":"https://openalex.org/C2776505523","wikidata":"https://www.wikidata.org/wiki/Q4785468","display_name":"Plan (archaeology)","level":2,"score":0.5492338538169861},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.5407235026359558},{"id":"https://openalex.org/C2780510313","wikidata":"https://www.wikidata.org/wiki/Q178706","display_name":"Institution","level":2,"score":0.5063163042068481},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.479166179895401},{"id":"https://openalex.org/C150577722","wikidata":"https://www.wikidata.org/wiki/Q2990825","display_name":"Social accounting","level":3,"score":0.4595315754413605},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.45747825503349304},{"id":"https://openalex.org/C2777506082","wikidata":"https://www.wikidata.org/wiki/Q2396633","display_name":"State ownership","level":3,"score":0.45359015464782715},{"id":"https://openalex.org/C177002080","wikidata":"https://www.wikidata.org/wiki/Q189724","display_name":"Planned economy","level":2,"score":0.4440957307815552},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.4328899085521698},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.390441358089447},{"id":"https://openalex.org/C74363100","wikidata":"https://www.wikidata.org/wiki/Q273005","display_name":"Economic system","level":1,"score":0.2865878939628601},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2183939516544342},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.18259984254837036},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.15706586837768555},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C112698675","wikidata":"https://www.wikidata.org/wiki/Q37038","display_name":"Advertising","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/0890-8389(90)90116-y","doi":"https://doi.org/10.1016/0890-8389(90)90116-y","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0890-8389(90)90116-y","pdf_url":null,"source":{"id":"https://openalex.org/S197396629","display_name":"The British Accounting Review","issn_l":"0890-8389","issn":["0890-8389","1095-8347"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The British Accounting Review","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W1543607358"],"related_works":["https://openalex.org/W2138555279","https://openalex.org/W1988516463","https://openalex.org/W1986457668","https://openalex.org/W148467863","https://openalex.org/W195249227","https://openalex.org/W4296076047","https://openalex.org/W7024465314","https://openalex.org/W7163783381","https://openalex.org/W4244710511","https://openalex.org/W2553822878"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
