{"id":"https://openalex.org/W1989970463","doi":"https://doi.org/10.1007/s11573-013-0682-4","title":"A specific accounting approach for public universities","display_name":"A specific accounting approach for public universities","publication_year":2013,"publication_date":"2013-06-28","ids":{"openalex":"https://openalex.org/W1989970463","doi":"https://doi.org/10.1007/s11573-013-0682-4","mag":"1989970463"},"language":"en","primary_location":{"id":"doi:10.1007/s11573-013-0682-4","doi":"https://doi.org/10.1007/s11573-013-0682-4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11573-013-0682-4","pdf_url":null,"source":{"id":"https://openalex.org/S2913204857","display_name":"Journal of Business Economics","issn_l":"0044-2372","issn":["0044-2372","1861-8928"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-1"],"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":"Journal of Business Economics","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/A5046612004","display_name":"Hans\u2010Ulrich K\u00fcpper","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I8204097","display_name":"Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen","ror":"https://ror.org/05591te55","country_code":"DE","type":"education","lineage":["https://openalex.org/I8204097"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Hans-Ulrich K\u00fcpper","raw_affiliation_strings":["Munich School of Management, Institute of Production Management and Management Accounting, University of Munich, Ludwigstr. 28/RG/V, 80539, Munich, Germany","University of Munich"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Munich School of Management, Institute of Production Management and Management Accounting, University of Munich, Ludwigstr. 28/RG/V, 80539, Munich, Germany","institution_ids":["https://openalex.org/I8204097"]},{"raw_affiliation_string":"University of Munich","institution_ids":["https://openalex.org/I8204097"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5046612004"],"corresponding_institution_ids":["https://openalex.org/I8204097"],"apc_list":{"value":3090,"currency":"USD","value_usd":3090},"apc_paid":null,"fwci":1.3486,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.85390168,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"83","issue":"7","first_page":"805","last_page":"829"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.5839999914169312,"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":0.5839999914169312,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4047999978065491,"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/T10546","display_name":"Higher Education Governance and Development","score":0.003599999938160181,"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/public-universities","display_name":"public universities","score":0.8970000147819519},{"id":"https://openalex.org/keywords/business-accounting","display_name":"business accounting","score":0.7360000014305115},{"id":"https://openalex.org/keywords/income-statement","display_name":"income statement","score":0.640999972820282},{"id":"https://openalex.org/keywords/cash-flow-statement","display_name":"cash flow statement","score":0.5479999780654907},{"id":"https://openalex.org/keywords/balance-sheet","display_name":"balance sheet","score":0.7799999713897705},{"id":"https://openalex.org/keywords/intellectual-capital","display_name":"intellectual capital","score":0.5490000247955322},{"id":"https://openalex.org/keywords/investment-accounting","display_name":"investment accounting","score":0.8190000057220459},{"id":"https://openalex.org/keywords/knowledge-balance","display_name":"knowledge balance","score":0.5889999866485596},{"id":"https://openalex.org/keywords/balanced-scorecard","display_name":"balanced scorecard","score":0.9509999752044678},{"id":"https://openalex.org/keywords/performance-indicators","display_name":"performance indicators","score":0.6629999876022339},{"id":"https://openalex.org/keywords/non-profit-institutions","display_name":"non-profit institutions","score":0.531000018119812},{"id":"https://openalex.org/keywords/german-universities","display_name":"German universities","score":0.5429999828338623},{"id":"https://openalex.org/keywords/heidelberg-university","display_name":"University of Heidelberg","score":0.824999988079071},{"id":"https://openalex.org/keywords/university-of-vienna","display_name":"University of Vienna","score":0.753000020980835}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6423027515411377},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.545491635799408},{"id":"https://openalex.org/C2993691991","wikidata":"https://www.wikidata.org/wiki/Q326653","display_name":"Public accounting","level":3,"score":0.44569918513298035},{"id":"https://openalex.org/C202372285","wikidata":"https://www.wikidata.org/wiki/Q1056396","display_name":"Human resource management","level":2,"score":0.4182153642177582},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.2626338601112366},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18226811289787292},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.17698824405670166}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/s11573-013-0682-4","doi":"https://doi.org/10.1007/s11573-013-0682-4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11573-013-0682-4","pdf_url":null,"source":{"id":"https://openalex.org/S2913204857","display_name":"Journal of Business Economics","issn_l":"0044-2372","issn":["0044-2372","1861-8928"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-1"],"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":"Journal of Business Economics","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":27,"referenced_works":["https://openalex.org/W50328824","https://openalex.org/W74234401","https://openalex.org/W329893831","https://openalex.org/W358754107","https://openalex.org/W635037666","https://openalex.org/W656101261","https://openalex.org/W970477652","https://openalex.org/W1482226741","https://openalex.org/W1506750655","https://openalex.org/W1591891602","https://openalex.org/W1955934323","https://openalex.org/W1978558465","https://openalex.org/W1994555106","https://openalex.org/W2012377528","https://openalex.org/W2016236320","https://openalex.org/W2035081931","https://openalex.org/W2037428999","https://openalex.org/W2041036254","https://openalex.org/W2063778258","https://openalex.org/W2112873542","https://openalex.org/W2123930662","https://openalex.org/W2165044361","https://openalex.org/W2516268213","https://openalex.org/W3125235963","https://openalex.org/W4232799619","https://openalex.org/W4245088973","https://openalex.org/W4255850512"],"related_works":["https://openalex.org/W7019725556","https://openalex.org/W6981560486","https://openalex.org/W2138216318","https://openalex.org/W7113682536","https://openalex.org/W2378779660","https://openalex.org/W3105264509","https://openalex.org/W4388961111","https://openalex.org/W2272863495","https://openalex.org/W2607973587","https://openalex.org/W7010299134"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}