{"id":"https://openalex.org/W1990299304","doi":"https://doi.org/10.1080/09585200600969554","title":"Duplicate Accounting Records: Historical Notes","display_name":"Duplicate Accounting Records: Historical Notes","publication_year":2006,"publication_date":"2006-10-25","ids":{"openalex":"https://openalex.org/W1990299304","doi":"https://doi.org/10.1080/09585200600969554","mag":"1990299304"},"language":"en","primary_location":{"id":"doi:10.1080/09585200600969554","doi":"https://doi.org/10.1080/09585200600969554","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09585200600969554","pdf_url":null,"source":{"id":"https://openalex.org/S52871902","display_name":"Accounting Business & Financial History","issn_l":"0958-5206","issn":["0958-5206","1466-4275"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Business &amp; Financial 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/A5049391256","display_name":"BASIL S. YAMEY","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I909854389","display_name":"London School of Economics and Political Science","ror":"https://ror.org/0090zs177","country_code":"GB","type":"education","lineage":["https://openalex.org/I124357947","https://openalex.org/I909854389"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Basil S. Yamey","raw_affiliation_strings":["London School of Economics and Political Science, London"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"London School of Economics and Political Science, London","institution_ids":["https://openalex.org/I909854389"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5049391256"],"corresponding_institution_ids":["https://openalex.org/I909854389"],"apc_list":null,"apc_paid":null,"fwci":13.9647,"has_fulltext":false,"cited_by_count":28,"citation_normalized_percentile":{"value":0.98146626,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"16","issue":"3","first_page":"447","last_page":"455"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7192000150680542,"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":0.7192000150680542,"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":0.0940999984741211,"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":0.08399999886751175,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/history-of-bookkeeping","display_name":"bookkeeping history","score":0.8159999847412109},{"id":"https://openalex.org/keywords/fraud","display_name":"fraud","score":0.3529999852180481},{"id":"https://openalex.org/keywords/bookkeeping-practice","display_name":"bookkeeping practice","score":0.35100001096725464},{"id":"https://openalex.org/keywords/account-books","display_name":"account books","score":0.4970000088214874},{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.48100000619888306}],"concepts":[{"id":"https://openalex.org/C91302708","wikidata":"https://www.wikidata.org/wiki/Q2732056","display_name":"Ledger","level":2,"score":0.9871334433555603},{"id":"https://openalex.org/C105387459","wikidata":"https://www.wikidata.org/wiki/Q3707847","display_name":"Bookkeeping","level":2,"score":0.9281383156776428},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6785304546356201},{"id":"https://openalex.org/C2777541363","wikidata":"https://www.wikidata.org/wiki/Q25110971","display_name":"Distributed ledger","level":3,"score":0.6279364824295044},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.5376793742179871},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.3409663438796997},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.32360929250717163},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2910209894180298},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.16934552788734436},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.11339440941810608},{"id":"https://openalex.org/C2779687700","wikidata":"https://www.wikidata.org/wiki/Q20514253","display_name":"Blockchain","level":2,"score":0.10152560472488403}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/09585200600969554","doi":"https://doi.org/10.1080/09585200600969554","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09585200600969554","pdf_url":null,"source":{"id":"https://openalex.org/S52871902","display_name":"Accounting Business & Financial History","issn_l":"0958-5206","issn":["0958-5206","1466-4275"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Business &amp; Financial History","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:acbsfi:v:16:y:2006:i:3:p:447-455","doi":null,"is_oa":false,"landing_page_url":"http://www.tandfonline.com/doi/abs/10.1080/09585200600969554","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":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":10,"referenced_works":["https://openalex.org/W335281214","https://openalex.org/W560968450","https://openalex.org/W581087671","https://openalex.org/W583541631","https://openalex.org/W622804791","https://openalex.org/W1970958482","https://openalex.org/W2004078128","https://openalex.org/W2154505027","https://openalex.org/W4242105030","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W2955911161","https://openalex.org/W6999701651","https://openalex.org/W4240958390","https://openalex.org/W4402065600","https://openalex.org/W7018398681","https://openalex.org/W7024971629","https://openalex.org/W7136615602","https://openalex.org/W7137299972","https://openalex.org/W1824587847","https://openalex.org/W282879783"],"abstract_inverted_index":{"According":[0],"to":[1,19,37,61],"some":[2],"of":[3,8,23,33,49,57,67],"the":[4,20,34,41,50,58],"earliest":[5],"printed":[6],"expositions":[7],"bookkeeping":[9],"and":[10,63],"accounts,":[11],"a":[12,54],"businessman":[13],"might":[14],"keep":[15],"two":[16],"ledgers":[17,51,69],"pertaining":[18],"same":[21],"set":[22],"transactions.":[24],"The":[25],"second":[26],"ledger":[27],"could":[28,52],"be":[29,38,53],"an":[30],"exact":[31],"copy":[32],"original":[35],"ledger,":[36],"available":[39],"if":[40],"latter":[42],"were":[43],"lost":[44],"or":[45],"destroyed.":[46],"Or,":[47],"one":[48],"distorted":[55],"version":[56],"original,":[59],"designed":[60],"deceive":[62],"defraud.":[64],"Other":[65],"uses":[66],"duplicate":[68],"are":[70],"also":[71],"considered":[72],"in":[73],"this":[74],"article.":[75]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
