{"id":"https://openalex.org/W1980762226","doi":"https://doi.org/10.1177/103237329900400205","title":"The power of words: explaining recent accounting reforms in the Australian public sector","display_name":"The power of words: explaining recent accounting reforms in the Australian public sector","publication_year":1999,"publication_date":"1999-11-01","ids":{"openalex":"https://openalex.org/W1980762226","doi":"https://doi.org/10.1177/103237329900400205","mag":"1980762226"},"language":"en","primary_location":{"id":"doi:10.1177/103237329900400205","doi":"https://doi.org/10.1177/103237329900400205","is_oa":false,"landing_page_url":"https://doi.org/10.1177/103237329900400205","pdf_url":null,"source":{"id":"https://openalex.org/S91781374","display_name":"Accounting History","issn_l":"1032-3732","issn":["1032-3732","1749-3374"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting History","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/A5069247196","display_name":"Brad N. Potter","orcid":"https://orcid.org/0000-0001-6593-7871","observed_orcids":["https://orcid.org/0000-0001-6593-7871"]},"institutions":[{"id":"https://openalex.org/I149704539","display_name":"Deakin University","ror":"https://ror.org/02czsnj07","country_code":"AU","type":"education","lineage":["https://openalex.org/I149704539"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Brad Potter","raw_affiliation_strings":["Deakin University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Deakin University","institution_ids":["https://openalex.org/I149704539"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5069247196"],"corresponding_institution_ids":["https://openalex.org/I149704539"],"apc_list":{"value":3650,"currency":"USD","value_usd":3650},"apc_paid":null,"fwci":6.6594,"has_fulltext":false,"cited_by_count":40,"citation_normalized_percentile":{"value":0.96767576,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"4","issue":"2","first_page":"43","last_page":"72"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9833999872207642,"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":0.9833999872207642,"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":0.008100000210106373,"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":0.004800000227987766,"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/accounting-terminology","display_name":"accounting terminology","score":0.8709999918937683},{"id":"https://openalex.org/keywords/accounting-reform","display_name":"accounting reform","score":0.6069999933242798},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.9480000138282776},{"id":"https://openalex.org/keywords/accrual-accounting","display_name":"accrual accounting","score":0.8289999961853027},{"id":"https://openalex.org/keywords/accounting-discourse","display_name":"accounting discourse","score":0.5339999794960022},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.6800000071525574},{"id":"https://openalex.org/keywords/australian-public-sector","display_name":"Australian public sector","score":0.8489999771118164},{"id":"https://openalex.org/keywords/mills","display_name":"mills","score":0.38600000739097595}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7725986838340759},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.6518709659576416},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6228198409080505},{"id":"https://openalex.org/C547195049","wikidata":"https://www.wikidata.org/wiki/Q1725664","display_name":"Terminology","level":2,"score":0.5960396528244019},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.5846948027610779},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.5619896650314331},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5052335858345032},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.486057311296463},{"id":"https://openalex.org/C2777601683","wikidata":"https://www.wikidata.org/wiki/Q6499736","display_name":"Vocabulary","level":2,"score":0.4820431172847748},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.4811478853225708},{"id":"https://openalex.org/C527412718","wikidata":"https://www.wikidata.org/wiki/Q855395","display_name":"Interpretation (philosophy)","level":2,"score":0.44405972957611084},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4362509548664093},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4051958918571472},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.11850529909133911},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.09010842442512512},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","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/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1177/103237329900400205","doi":"https://doi.org/10.1177/103237329900400205","is_oa":false,"landing_page_url":"https://doi.org/10.1177/103237329900400205","pdf_url":null,"source":{"id":"https://openalex.org/S91781374","display_name":"Accounting History","issn_l":"1032-3732","issn":["1032-3732","1749-3374"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting History","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":68,"referenced_works":["https://openalex.org/W569026083","https://openalex.org/W569059663","https://openalex.org/W582052110","https://openalex.org/W592457785","https://openalex.org/W602328320","https://openalex.org/W616553489","https://openalex.org/W1482889495","https://openalex.org/W1485519492","https://openalex.org/W1493130549","https://openalex.org/W1501897995","https://openalex.org/W1503139096","https://openalex.org/W1513650152","https://openalex.org/W1538367570","https://openalex.org/W1566468796","https://openalex.org/W1568832231","https://openalex.org/W1597961602","https://openalex.org/W1968097381","https://openalex.org/W1972306955","https://openalex.org/W1973401921","https://openalex.org/W1974747054","https://openalex.org/W1976384064","https://openalex.org/W1981405788","https://openalex.org/W1988801301","https://openalex.org/W2000482744","https://openalex.org/W2005273403","https://openalex.org/W2011685266","https://openalex.org/W2025300161","https://openalex.org/W2025884262","https://openalex.org/W2028423139","https://openalex.org/W2028787980","https://openalex.org/W2030366826","https://openalex.org/W2030369935","https://openalex.org/W2034089367","https://openalex.org/W2036602830","https://openalex.org/W2046115104","https://openalex.org/W2047752013","https://openalex.org/W2050087610","https://openalex.org/W2055256625","https://openalex.org/W2068634962","https://openalex.org/W2069980346","https://openalex.org/W2070397344","https://openalex.org/W2078186726","https://openalex.org/W2085102629","https://openalex.org/W2089446498","https://openalex.org/W2092054408","https://openalex.org/W2094802631","https://openalex.org/W2094949026","https://openalex.org/W2119084303","https://openalex.org/W2124990143","https://openalex.org/W2137660189","https://openalex.org/W2314772732","https://openalex.org/W2315979118","https://openalex.org/W2322952024","https://openalex.org/W2327480577","https://openalex.org/W2572695908","https://openalex.org/W2796358064","https://openalex.org/W2979535805","https://openalex.org/W3094770808","https://openalex.org/W3122348001","https://openalex.org/W3134171227","https://openalex.org/W3164492451","https://openalex.org/W4233763072","https://openalex.org/W4240671868","https://openalex.org/W4250700903","https://openalex.org/W4253811462","https://openalex.org/W4383905229","https://openalex.org/W4383905236","https://openalex.org/W7009929036"],"related_works":["https://openalex.org/W613968967","https://openalex.org/W7009929036","https://openalex.org/W2083851673","https://openalex.org/W4391388728","https://openalex.org/W2094802631","https://openalex.org/W2806341367","https://openalex.org/W7095613719","https://openalex.org/W7097170781","https://openalex.org/W179627080","https://openalex.org/W2999612094"],"abstract_inverted_index":{"This":[0,157],"study":[1,158],"explores":[2],"the":[3,11,20,38,54,67,83,86,106,117,122,131,145,153,170],"power":[4],"of":[5,13,40,58,85,88,102,108,121,133,136,169,172],"words":[6,90],"and":[7,56,61,63,80,111,119,126,177],"their":[8],"usage":[9],"in":[10,52,65,91,96,105,152,175],"context":[12],"recent":[14],"reforms":[15],"to":[16,71,130,140,147,160,166,180],"accounting":[17,41,59,68,79,92,109,137,181],"regulation":[18,60],"for":[19,27],"Australian":[21,154],"public":[22,155],"sector.":[23,156],"The":[24],"broad":[25],"framework":[26],"analysis":[28,84],"advanced":[29],"by":[30,164],"Mills":[31,35],"(1989)":[32],"is":[33,42,114],"applied.":[34],"argued":[36,115],"that":[37,116],"discipline":[39],"peculiarly":[43],"dependent":[44],"on":[45],"a":[46,75,134],"specialised":[47],"vocabulary":[48],"or":[49],"terminology,":[50],"both":[51],"determining":[53],"nature":[55],"content":[57],"practice":[62],"also":[64],"shaping":[66],"domain.":[69],"According":[70],"Mills,":[72],"given":[73],"such":[74],"close":[76],"relationship":[77],"between":[78],"its":[81],"vocabulary,":[82],"use":[87],"key":[89],"during":[93],"particular":[94],"periods":[95],"history":[97],"can":[98],"assist":[99],"our":[100,167],"understanding":[101,168],"important":[103],"events":[104],"development":[107],"thought":[110],"practice.":[112,182],"It":[113],"definition":[118],"interpretation":[120],"terms":[123],"\u201caccrual":[124],"accounting\u201d":[125],"\u201casset\u201d":[127],"were":[128],"integral":[129],"presentation":[132],"form":[135],"conventionally":[138],"applied":[139],"private":[141],"sector":[142],"firms":[143],"as":[144],"\u201csolution\u201d":[146],"perceived":[148],"financial":[149],"management":[150],"problems":[151],"seeks":[159],"augment":[161],"existing":[162],"literature":[163],"adding":[165],"role":[171],"altruistic":[173],"discourse":[174],"promoting":[176],"justifying":[178],"changes":[179]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":3},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":5}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}