{"id":"https://openalex.org/W1967850910","doi":"https://doi.org/10.1016/s0361-3682(96)00039-6","title":"THE UNBEARABLE AMBIGUITY OF ACCOUNTING","display_name":"THE UNBEARABLE AMBIGUITY OF ACCOUNTING","publication_year":1997,"publication_date":"1997-10-01","ids":{"openalex":"https://openalex.org/W1967850910","doi":"https://doi.org/10.1016/s0361-3682(96)00039-6","mag":"1967850910"},"language":"en","primary_location":{"id":"doi:10.1016/s0361-3682(96)00039-6","doi":"https://doi.org/10.1016/s0361-3682(96)00039-6","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s0361-3682(96)00039-6","pdf_url":null,"source":{"id":"https://openalex.org/S198892436","display_name":"Accounting Organizations and Society","issn_l":"0361-3682","issn":["0361-3682","1873-6289"],"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-1-star","ft50","jufo-3","norway-2","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":"Accounting, Organizations and Society","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/A5075189061","display_name":"Brendan McSweeney","orcid":"https://orcid.org/0000-0003-1719-879X","observed_orcids":["https://orcid.org/0000-0003-1719-879X"]},"institutions":[{"id":"https://openalex.org/I39555362","display_name":"University of Warwick","ror":"https://ror.org/01a77tt86","country_code":"GB","type":"education","lineage":["https://openalex.org/I39555362"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"BRENDAN McSWEENEY","raw_affiliation_strings":["University of Warwick UK","#N#        University of Warwick, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Warwick UK","institution_ids":["https://openalex.org/I39555362"]},{"raw_affiliation_string":"#N#        University of Warwick, UK","institution_ids":["https://openalex.org/I39555362"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5075189061"],"corresponding_institution_ids":["https://openalex.org/I39555362"],"apc_list":{"value":4040,"currency":"USD","value_usd":4040},"apc_paid":null,"fwci":14.3261,"has_fulltext":false,"cited_by_count":53,"citation_normalized_percentile":{"value":0.98354966,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"22","issue":"7","first_page":"691","last_page":"712"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9945999979972839,"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":0.9945999979972839,"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":0.002400000113993883,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.002099999925121665,"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/accrual-accounting","display_name":"accrual accounting","score":0.9539999961853027},{"id":"https://openalex.org/keywords/cash-flow-accounting","display_name":"cash flow accounting","score":0.9580000042915344},{"id":"https://openalex.org/keywords/rhetorical-moves","display_name":"rhetorical moves","score":0.5440000295639038},{"id":"https://openalex.org/keywords/regulative-ideal","display_name":"regulative ideal","score":0.8450000286102295},{"id":"https://openalex.org/keywords/accounting-theory","display_name":"accounting theory","score":0.6389999985694885}],"concepts":[{"id":"https://openalex.org/C2780522230","wikidata":"https://www.wikidata.org/wiki/Q1140419","display_name":"Ambiguity","level":2,"score":0.7203188538551331},{"id":"https://openalex.org/C192562157","wikidata":"https://www.wikidata.org/wiki/Q316694","display_name":"Rhetorical question","level":2,"score":0.6751798391342163},{"id":"https://openalex.org/C2776639384","wikidata":"https://www.wikidata.org/wiki/Q840396","display_name":"Ideal (ethics)","level":2,"score":0.5388711094856262},{"id":"https://openalex.org/C2776548248","wikidata":"https://www.wikidata.org/wiki/Q12621536","display_name":"Judgement","level":2,"score":0.5267017483711243},{"id":"https://openalex.org/C2780791683","wikidata":"https://www.wikidata.org/wiki/Q846785","display_name":"Action (physics)","level":2,"score":0.48774176836013794},{"id":"https://openalex.org/C2779816988","wikidata":"https://www.wikidata.org/wiki/Q305418","display_name":"Abandonment (legal)","level":2,"score":0.4508056044578552},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.44302356243133545},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.43540048599243164},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.4241902232170105},{"id":"https://openalex.org/C1370556","wikidata":"https://www.wikidata.org/wiki/Q81009","display_name":"Rhetoric","level":2,"score":0.4213988184928894},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.41545528173446655},{"id":"https://openalex.org/C118084267","wikidata":"https://www.wikidata.org/wiki/Q26110","display_name":"Positive economics","level":1,"score":0.39666053652763367},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.34308892488479614},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.32717519998550415},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.19545593857765198},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1945294439792633},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.1610216498374939},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/s0361-3682(96)00039-6","doi":"https://doi.org/10.1016/s0361-3682(96)00039-6","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s0361-3682(96)00039-6","pdf_url":null,"source":{"id":"https://openalex.org/S198892436","display_name":"Accounting Organizations and Society","issn_l":"0361-3682","issn":["0361-3682","1873-6289"],"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-1-star","ft50","jufo-3","norway-2","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":"Accounting, Organizations and Society","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:aosoci:v:22:y:1997:i:7:p:691-712","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0361-3682(96)00039-6","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.550000011920929,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":65,"referenced_works":["https://openalex.org/W119367497","https://openalex.org/W588753432","https://openalex.org/W596020878","https://openalex.org/W606943060","https://openalex.org/W610524777","https://openalex.org/W638922246","https://openalex.org/W1490781083","https://openalex.org/W1514172731","https://openalex.org/W1538524224","https://openalex.org/W1545984272","https://openalex.org/W1575044830","https://openalex.org/W1654521368","https://openalex.org/W1681318493","https://openalex.org/W1964928351","https://openalex.org/W1975675608","https://openalex.org/W1982795884","https://openalex.org/W1984942616","https://openalex.org/W1988516980","https://openalex.org/W1990694336","https://openalex.org/W1994362858","https://openalex.org/W1996980226","https://openalex.org/W2000796536","https://openalex.org/W2005975717","https://openalex.org/W2014742376","https://openalex.org/W2015299788","https://openalex.org/W2016738977","https://openalex.org/W2025712643","https://openalex.org/W2027732209","https://openalex.org/W2027909101","https://openalex.org/W2034101555","https://openalex.org/W2039078406","https://openalex.org/W2045403074","https://openalex.org/W2049803139","https://openalex.org/W2054652321","https://openalex.org/W2064910969","https://openalex.org/W2068197563","https://openalex.org/W2070030569","https://openalex.org/W2070205124","https://openalex.org/W2075912841","https://openalex.org/W2080451170","https://openalex.org/W2088508481","https://openalex.org/W2093122875","https://openalex.org/W2108221308","https://openalex.org/W2123770324","https://openalex.org/W2157974792","https://openalex.org/W2167757977","https://openalex.org/W2197394618","https://openalex.org/W2230900318","https://openalex.org/W2314995169","https://openalex.org/W2329040514","https://openalex.org/W2470949670","https://openalex.org/W2478137413","https://openalex.org/W2491112303","https://openalex.org/W2498622318","https://openalex.org/W3122348001","https://openalex.org/W3162439866","https://openalex.org/W3173881769","https://openalex.org/W4231719368","https://openalex.org/W6613461644","https://openalex.org/W6632179804","https://openalex.org/W6637377668","https://openalex.org/W6721468770","https://openalex.org/W7008410652","https://openalex.org/W7036774334","https://openalex.org/W7070443497"],"related_works":["https://openalex.org/W2049803139","https://openalex.org/W1988516980","https://openalex.org/W1978477386","https://openalex.org/W7164643564","https://openalex.org/W7054389090","https://openalex.org/W4200090555","https://openalex.org/W2940070345","https://openalex.org/W2157974792","https://openalex.org/W2886551733","https://openalex.org/W2793888626"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}