{"id":"https://openalex.org/W1996008308","doi":"https://doi.org/10.1590/s1413-92511997000100001","title":"Modelo de identifica\u00e7\u00e3o e acumula\u00e7\u00e3o de resultado sob a \u00f3tica do Gecon","display_name":"Modelo de identifica\u00e7\u00e3o e acumula\u00e7\u00e3o de resultado sob a \u00f3tica do Gecon","publication_year":1997,"publication_date":"1997-06-01","ids":{"openalex":"https://openalex.org/W1996008308","doi":"https://doi.org/10.1590/s1413-92511997000100001","mag":"1996008308"},"language":"pt","primary_location":{"id":"doi:10.1590/s1413-92511997000100001","doi":"https://doi.org/10.1590/s1413-92511997000100001","is_oa":true,"landing_page_url":"https://doi.org/10.1590/s1413-92511997000100001","pdf_url":"https://www.scielo.br/j/cest/a/qN5qkktTp9P6HzkGtKqDN6S/?lang=pt&format=pdf","source":{"id":"https://openalex.org/S4210233394","display_name":"Caderno de Estudos","issn_l":"1413-9251","issn":["1413-9251","2316-8943"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312277","host_organization_name":"SciELO","host_organization_lineage":["https://openalex.org/P4310312277"],"host_organization_lineage_names":["SciELO"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Caderno de Estudos","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.scielo.br/j/cest/a/qN5qkktTp9P6HzkGtKqDN6S/?lang=pt&format=pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5016853150","display_name":"Cl\u00e1udio Parisi","orcid":"https://orcid.org/0000-0002-0066-1584","observed_orcids":["https://orcid.org/0000-0002-0066-1584"]},"institutions":[{"id":"https://openalex.org/I17974374","display_name":"Universidade de S\u00e3o Paulo","ror":"https://ror.org/036rp1748","country_code":"BR","type":"education","lineage":["https://openalex.org/I17974374"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Cl\u00e1udio Parisi","raw_affiliation_strings":["USP"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"USP","institution_ids":["https://openalex.org/I17974374"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055420409","display_name":"Edgard Bruno Cornachione J\u00fanior","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I17974374","display_name":"Universidade de S\u00e3o Paulo","ror":"https://ror.org/036rp1748","country_code":"BR","type":"education","lineage":["https://openalex.org/I17974374"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Edgard Bruno Cornachione J\u00fanior","raw_affiliation_strings":["USP"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"USP","institution_ids":["https://openalex.org/I17974374"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080124606","display_name":"Marco T\u00fallio de Castro Vasconcelos","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I17974374","display_name":"Universidade de S\u00e3o Paulo","ror":"https://ror.org/036rp1748","country_code":"BR","type":"education","lineage":["https://openalex.org/I17974374"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Marco T\u00falio de Castro Vasconcellos","raw_affiliation_strings":["USP"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"USP","institution_ids":["https://openalex.org/I17974374"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I17974374"],"apc_list":null,"apc_paid":null,"fwci":3.7354,"has_fulltext":true,"cited_by_count":9,"citation_normalized_percentile":{"value":0.94040331,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":null,"issue":"15","first_page":"01","last_page":"16"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.6718999743461609,"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/T10797","display_name":"Accounting and Organizational Management","score":0.6718999743461609,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.2615000009536743,"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":0.04010000079870224,"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/economic-management","display_name":"economic management","score":0.578000009059906},{"id":"https://openalex.org/keywords/cost-accumulation-system","display_name":"cost accumulation system","score":0.8640000224113464},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.5569999814033508},{"id":"https://openalex.org/keywords/business-management","display_name":"business management","score":0.47600001096725464}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.6016225814819336},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.5452762246131897},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.32520967721939087}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1590/s1413-92511997000100001","doi":"https://doi.org/10.1590/s1413-92511997000100001","is_oa":true,"landing_page_url":"https://doi.org/10.1590/s1413-92511997000100001","pdf_url":"https://www.scielo.br/j/cest/a/qN5qkktTp9P6HzkGtKqDN6S/?lang=pt&format=pdf","source":{"id":"https://openalex.org/S4210233394","display_name":"Caderno de Estudos","issn_l":"1413-9251","issn":["1413-9251","2316-8943"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312277","host_organization_name":"SciELO","host_organization_lineage":["https://openalex.org/P4310312277"],"host_organization_lineage_names":["SciELO"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Caderno de Estudos","raw_type":"journal-article"},{"id":"pmh:oai:scielo:S1413-92511997000100001","doi":null,"is_oa":true,"landing_page_url":"http://www.scielo.br/scielo.php?script=sci_arttext&amp;pid=S1413-92511997000100001","pdf_url":null,"source":{"id":"https://openalex.org/S4306402308","display_name":"The Scientific Electronic Library Online (Funda\u00e7\u00e3o de Amparo \u00e0 Pesquisa do Estado de S\u00e3o Paulo)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210116822","host_organization_name":"Funda\u00e7\u00e3o de Amparo \u00e0 Pesquisa do Estado de S\u00e3o Paulo","host_organization_lineage":["https://openalex.org/I4210116822"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Caderno de Estudos n.15 1997","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.1590/s1413-92511997000100001","doi":"https://doi.org/10.1590/s1413-92511997000100001","is_oa":true,"landing_page_url":"https://doi.org/10.1590/s1413-92511997000100001","pdf_url":"https://www.scielo.br/j/cest/a/qN5qkktTp9P6HzkGtKqDN6S/?lang=pt&format=pdf","source":{"id":"https://openalex.org/S4210233394","display_name":"Caderno de Estudos","issn_l":"1413-9251","issn":["1413-9251","2316-8943"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312277","host_organization_name":"SciELO","host_organization_lineage":["https://openalex.org/P4310312277"],"host_organization_lineage_names":["SciELO"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Caderno de Estudos","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1996008308.pdf","grobid_xml":"https://content.openalex.org/works/W1996008308.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W267318574","https://openalex.org/W3127726441"],"related_works":["https://openalex.org/W1527391664","https://openalex.org/W7120338653","https://openalex.org/W1674549056","https://openalex.org/W2913730649","https://openalex.org/W2917781687","https://openalex.org/W1566844922","https://openalex.org/W6950386101","https://openalex.org/W7007876098","https://openalex.org/W2108621367","https://openalex.org/W1939561727"],"abstract_inverted_index":{"O":[0,33],"presente":[1],"artigo":[2],"trata":[3],"da":[4,73],"concep\u00e7\u00e3o":[5],"do":[6,77,104],"Modelo":[7],"de":[8,12,21,23,28,44,47,62,64,79,81,113],"identifica\u00e7\u00e3o":[9],"e":[10,39,46,75,94],"Acumula\u00e7\u00e3o":[11],"Resultado":[13],"-":[14,31],"MIAR,":[15,106],"para":[16,50,66],"atender":[17],"a":[18,51,58,101],"um":[19],"sistema":[20,78],"apura\u00e7\u00e3o":[22,80],"resultado":[24],"baseado":[25],"nos":[26],"conceitos":[27,93],"Gest\u00e3o":[29],"Econ\u00f4mica":[30],"GECON.":[32],"problema":[34],"amplo":[35],"que":[36],"se":[37],"observa":[38],"o":[40,84],"obsoletismo":[41],"dos":[42,60],"sistemas":[43,61,112],"contabilidade":[45],"custos":[48,65],"tradicionais":[49],"gest\u00e3o":[52],"empresarial;":[53],"no":[54],"\u00e2mbito":[55],"restrito,":[56],"constata-se":[57],"inefic\u00e1cia":[59],"acumula\u00e7\u00e3o":[63,114],"apoiar":[67],"os":[68],"referidos":[69],"sistema.":[70],"A":[71],"partir":[72],"apresenta\u00e7\u00e3o":[74],"conceitua\u00e7\u00e3o":[76],"resultado,":[82],"localiza-se":[83],"tema":[85],"desse":[86],"trabalho":[87],"e,":[88],"posteriormente,":[89],"s\u00e3o":[90],"tratados":[91],"seus":[92],"suas":[95],"principais":[96],"fun\u00e7\u00f5es.":[97],"Concluindo-o":[98],"trabalho,":[99],"evidencia-se":[100],"vantagem":[102],"comparativa":[103],"modelo":[105],"ora":[107],"apresentado,":[108],"em":[109],"rela\u00e7\u00e3o":[110],"aos":[111],"tradicionais.":[115]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2015,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
