{"id":"https://openalex.org/W1990950882","doi":"https://doi.org/10.1006/cpac.1998.0275","title":"Deconstructing the principal-agent model: a view from the bottom","display_name":"Deconstructing the principal-agent model: a view from the bottom","publication_year":1999,"publication_date":"1999-08-01","ids":{"openalex":"https://openalex.org/W1990950882","doi":"https://doi.org/10.1006/cpac.1998.0275","mag":"1990950882"},"language":"en","primary_location":{"id":"doi:10.1006/cpac.1998.0275","doi":"https://doi.org/10.1006/cpac.1998.0275","is_oa":false,"landing_page_url":"https://doi.org/10.1006/cpac.1998.0275","pdf_url":null,"source":{"id":"https://openalex.org/S66510378","display_name":"Critical Perspectives on Accounting","issn_l":"1045-2354","issn":["1045-2354","1095-9955"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","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":"Critical Perspectives on Accounting","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/A5042540427","display_name":"Michele Chwastiak","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I204824540","display_name":"University of Wollongong","ror":"https://ror.org/00jtmb277","country_code":"AU","type":"education","lineage":["https://openalex.org/I204824540"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Michele Chwastiak","raw_affiliation_strings":["University of Wollongong, Department of Accounting and Finance, Wollongong, NSW, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Wollongong, Department of Accounting and Finance, Wollongong, NSW, Australia","institution_ids":["https://openalex.org/I204824540"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5042540427"],"corresponding_institution_ids":["https://openalex.org/I204824540"],"apc_list":{"value":4460,"currency":"USD","value_usd":4460},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":33,"citation_normalized_percentile":{"value":0.45486804,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"10","issue":"4","first_page":"425","last_page":"441"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8281000256538391,"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":0.8281000256538391,"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":0.1469999998807907,"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":0.005200000014156103,"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/principal-agent-model","display_name":"principal-agent model","score":0.9309999942779541},{"id":"https://openalex.org/keywords/labor-exploitation","display_name":"labor exploitation","score":0.5550000071525574},{"id":"https://openalex.org/keywords/subjectivity","display_name":"subjectivity","score":0.4819999933242798},{"id":"https://openalex.org/keywords/objectivity","display_name":"objectivity","score":0.44600000977516174},{"id":"https://openalex.org/keywords/neutrality","display_name":"neutrality","score":0.35100001096725464},{"id":"https://openalex.org/keywords/capitalism","display_name":"capitalism","score":0.382999986410141},{"id":"https://openalex.org/keywords/human-dignity","display_name":"human dignity","score":0.6800000071525574}],"concepts":[{"id":"https://openalex.org/C202889954","wikidata":"https://www.wikidata.org/wiki/Q1139554","display_name":"Subjectivity","level":2,"score":0.7225621938705444},{"id":"https://openalex.org/C2482559","wikidata":"https://www.wikidata.org/wiki/Q206330","display_name":"Objectivity (philosophy)","level":2,"score":0.6646546721458435},{"id":"https://openalex.org/C2779581858","wikidata":"https://www.wikidata.org/wiki/Q9049677","display_name":"Neutrality","level":2,"score":0.622438907623291},{"id":"https://openalex.org/C2778745096","wikidata":"https://www.wikidata.org/wiki/Q274782","display_name":"Dignity","level":2,"score":0.6160100102424622},{"id":"https://openalex.org/C144559511","wikidata":"https://www.wikidata.org/wiki/Q2986279","display_name":"Principal (computer security)","level":2,"score":0.6024793982505798},{"id":"https://openalex.org/C2781238097","wikidata":"https://www.wikidata.org/wiki/Q175026","display_name":"Object (grammar)","level":2,"score":0.6021113991737366},{"id":"https://openalex.org/C2777617010","wikidata":"https://www.wikidata.org/wiki/Q18957","display_name":"Mainstream","level":2,"score":0.5833491683006287},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.5480782985687256},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.5321760773658752},{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.4221314489841461},{"id":"https://openalex.org/C95124753","wikidata":"https://www.wikidata.org/wiki/Q875686","display_name":"Environmental ethics","level":1,"score":0.40083205699920654},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.36229032278060913},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.3351627588272095},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.23402827978134155},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.20997071266174316},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.17803964018821716},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.17803573608398438},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.1384095549583435},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.10245820879936218},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.08156919479370117},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1006/cpac.1998.0275","doi":"https://doi.org/10.1006/cpac.1998.0275","is_oa":false,"landing_page_url":"https://doi.org/10.1006/cpac.1998.0275","pdf_url":null,"source":{"id":"https://openalex.org/S66510378","display_name":"Critical Perspectives on Accounting","issn_l":"1045-2354","issn":["1045-2354","1095-9955"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","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":"Critical Perspectives on Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Decent work and economic growth","score":0.7300000190734863,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":35,"referenced_works":["https://openalex.org/W155761784","https://openalex.org/W172778946","https://openalex.org/W598740217","https://openalex.org/W601859738","https://openalex.org/W614296966","https://openalex.org/W615911085","https://openalex.org/W617371907","https://openalex.org/W618399165","https://openalex.org/W624072874","https://openalex.org/W652495770","https://openalex.org/W1527944711","https://openalex.org/W1546335192","https://openalex.org/W1552113627","https://openalex.org/W1564517151","https://openalex.org/W1603981861","https://openalex.org/W1607206102","https://openalex.org/W1607813434","https://openalex.org/W1977497316","https://openalex.org/W2002391433","https://openalex.org/W2008517265","https://openalex.org/W2033649993","https://openalex.org/W2037009085","https://openalex.org/W2044885050","https://openalex.org/W2055326506","https://openalex.org/W2065684202","https://openalex.org/W2067240270","https://openalex.org/W2079385135","https://openalex.org/W2108654223","https://openalex.org/W2119088634","https://openalex.org/W2250281561","https://openalex.org/W2889228425","https://openalex.org/W3138484439","https://openalex.org/W4212772609","https://openalex.org/W4246351647","https://openalex.org/W4300754360"],"related_works":["https://openalex.org/W7100760283","https://openalex.org/W2352402644","https://openalex.org/W7097087697","https://openalex.org/W1949914875","https://openalex.org/W2492514235","https://openalex.org/W7110464435","https://openalex.org/W2350906543","https://openalex.org/W4415842502","https://openalex.org/W2918091798","https://openalex.org/W2901292413"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}