{"id":"https://openalex.org/W1997697346","doi":"https://doi.org/10.1080/00014788.1998.9728917","title":"Mattessich's Critique of Accounting: a review article","display_name":"Mattessich's Critique of Accounting: a review article","publication_year":1998,"publication_date":"1998-09-01","ids":{"openalex":"https://openalex.org/W1997697346","doi":"https://doi.org/10.1080/00014788.1998.9728917","mag":"1997697346"},"language":"en","primary_location":{"id":"doi:10.1080/00014788.1998.9728917","doi":"https://doi.org/10.1080/00014788.1998.9728917","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.1998.9728917","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"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-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","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":null,"display_name":"Simon Archer","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I28290843","display_name":"University of Surrey","ror":"https://ror.org/00ks66431","country_code":"GB","type":"education","lineage":["https://openalex.org/I28290843"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Simon Archer","raw_affiliation_strings":["University of Surrey","#N#University of Surrey#N#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Surrey","institution_ids":["https://openalex.org/I28290843"]},{"raw_affiliation_string":"#N#University of Surrey#N#","institution_ids":["https://openalex.org/I28290843"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I28290843"],"apc_list":{"value":2970,"currency":"USD","value_usd":2970},"apc_paid":null,"fwci":3.5089,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.9467825,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"28","issue":"4","first_page":"297","last_page":"316"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9970999956130981,"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":0.9970999956130981,"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":0.0024999999441206455,"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/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"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/critique-of-accounting","display_name":"critique of accounting","score":0.8199999928474426},{"id":"https://openalex.org/keywords/accounting-theory","display_name":"accounting theory","score":0.847000002861023},{"id":"https://openalex.org/keywords/philosophy-of-accounting","display_name":"philosophy of accounting","score":0.6230000257492065},{"id":"https://openalex.org/keywords/instrumental-reason","display_name":"instrumental reason","score":0.6909999847412109},{"id":"https://openalex.org/keywords/systems-methodology","display_name":"systems methodology","score":0.8989999890327454},{"id":"https://openalex.org/keywords/post-positivism","display_name":"post-positivism","score":0.7829999923706055},{"id":"https://openalex.org/keywords/post-empiricism","display_name":"post-empiricism","score":0.9549999833106995},{"id":"https://openalex.org/keywords/philosophy-of-social-science","display_name":"philosophy of social science","score":0.9340000152587891},{"id":"https://openalex.org/keywords/ontology","display_name":"ontology","score":0.3880000114440918},{"id":"https://openalex.org/keywords/epistemology","display_name":"epistemology","score":0.9990000128746033}],"concepts":[{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.7042244672775269},{"id":"https://openalex.org/C44725695","wikidata":"https://www.wikidata.org/wiki/Q288156","display_name":"Normative","level":2,"score":0.6484980583190918},{"id":"https://openalex.org/C36790819","wikidata":"https://www.wikidata.org/wiki/Q83368","display_name":"Empiricism","level":2,"score":0.5871272683143616},{"id":"https://openalex.org/C128706718","wikidata":"https://www.wikidata.org/wiki/Q131015","display_name":"Positivism","level":2,"score":0.5611703991889954},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.5195894241333008},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5028178095817566},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4918396472930908},{"id":"https://openalex.org/C192209626","wikidata":"https://www.wikidata.org/wiki/Q190909","display_name":"Focus (optics)","level":2,"score":0.4552809000015259},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.43290814757347107},{"id":"https://openalex.org/C554936623","wikidata":"https://www.wikidata.org/wiki/Q199657","display_name":"Reading (process)","level":2,"score":0.41784483194351196},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.4167240858078003},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3032713532447815},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18865177035331726},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1817191243171692},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.16632521152496338},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.13796299695968628},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C120665830","wikidata":"https://www.wikidata.org/wiki/Q14620","display_name":"Optics","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/00014788.1998.9728917","doi":"https://doi.org/10.1080/00014788.1998.9728917","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00014788.1998.9728917","pdf_url":null,"source":{"id":"https://openalex.org/S323237","display_name":"Accounting and Business Research","issn_l":"0001-4788","issn":["0001-4788","2159-4260"],"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-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting and Business Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:acctbr:v:28:y:1998:i:4:p:297-316","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/00014788.1998.9728917","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":[],"sustainable_development_goals_aurora":[{"score":0.41999998688697815,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":57,"referenced_works":["https://openalex.org/W106609810","https://openalex.org/W256019955","https://openalex.org/W304410546","https://openalex.org/W601542350","https://openalex.org/W637239233","https://openalex.org/W645308435","https://openalex.org/W656081598","https://openalex.org/W1219546699","https://openalex.org/W1492155385","https://openalex.org/W1499835603","https://openalex.org/W1502852906","https://openalex.org/W1505053556","https://openalex.org/W1516459678","https://openalex.org/W1567498767","https://openalex.org/W1567860934","https://openalex.org/W1575044830","https://openalex.org/W1582174699","https://openalex.org/W1591783809","https://openalex.org/W1769003925","https://openalex.org/W1963521012","https://openalex.org/W1965607526","https://openalex.org/W1974909295","https://openalex.org/W1978246972","https://openalex.org/W1984942616","https://openalex.org/W2008448104","https://openalex.org/W2011924497","https://openalex.org/W2021157458","https://openalex.org/W2033549411","https://openalex.org/W2034508937","https://openalex.org/W2038577998","https://openalex.org/W2044268060","https://openalex.org/W2061871696","https://openalex.org/W2073506374","https://openalex.org/W2078838966","https://openalex.org/W2079374669","https://openalex.org/W2081432842","https://openalex.org/W2083666952","https://openalex.org/W2089128760","https://openalex.org/W2132766911","https://openalex.org/W2159395355","https://openalex.org/W2313211529","https://openalex.org/W2314777344","https://openalex.org/W2316928226","https://openalex.org/W2322348812","https://openalex.org/W2324524487","https://openalex.org/W2484219217","https://openalex.org/W2499370732","https://openalex.org/W2751624169","https://openalex.org/W2753533763","https://openalex.org/W2796442320","https://openalex.org/W2798397925","https://openalex.org/W3153585887","https://openalex.org/W3215240024","https://openalex.org/W4210822710","https://openalex.org/W4210963552","https://openalex.org/W4231992040","https://openalex.org/W4299302309"],"related_works":["https://openalex.org/W7064149330","https://openalex.org/W2954361541","https://openalex.org/W2767270991","https://openalex.org/W6960161740","https://openalex.org/W4388276901","https://openalex.org/W2003804496","https://openalex.org/W2786316095","https://openalex.org/W2949965210","https://openalex.org/W645308435","https://openalex.org/W1532328465"],"abstract_inverted_index":{"Mattessich's":[0,80,159,185],"Critique":[1,109],"of":[2,47,94,107,110,116,125,139,142,147,174,184],"Accounting":[3,161],"sums":[4],"up":[5],"and":[6,78,119,128,149,164,191],"brings":[7],"together":[8],"his":[9,95,117,123,165,192],"work":[10],"over":[11],"four":[12],"decades":[13],"in":[14,66,136,152,180,198,213],"accounting":[15,45,84,189,199],"theory,":[16],"though":[17],"with":[18,89],"most":[19,93],"emphasis":[20],"on":[21,62,195],"the":[22,43,64,101,105,137,140],"period":[23],"since":[24],"1970.":[25],"Its":[26],"publication":[27,124],"is":[28],"a":[29,34,108,112,169,172],"significant":[30],"event":[31],"which":[32,158],"constitutes":[33],"serious":[35],"claim":[36],"for":[37,104,209],"him":[38],"to":[39,56,203],"be":[40,204],"ranked":[41],"among":[42],"pre-eminent":[44],"thinkers":[46],"this":[48,73,181],"half-century.":[49],"This":[50],"essay":[51],"does":[52],"not":[53],"attempt":[54],"directly":[55],"evaluate":[57],"that":[58,177],"claim,":[59],"but":[60],"focuses":[61],"reviewing":[63],"book":[65],"some":[67],"detail.":[68],"One":[69],"may":[70],"(and,":[71],"as":[72,82,168,187,206],"paper":[74,99],"argues,":[75],"should)":[76],"recognise":[77],"value":[79],"contributions":[81],"an":[83,188],"thinker":[85],"without":[86],"necessarily":[87],"agreeing":[88],"all":[90,210],"or":[91],"even":[92],"philosophical":[96,166],"positions.":[97],"The":[98],"takes":[100],"position":[102,167],"that,":[103],"purpose":[106],"Accounting,":[111],"more":[113,145],"fruitful":[114],"development":[115],"ontological":[118],"epistemological":[120],"positions":[121],"(following":[122],"Instrumental":[126],"Reasoning":[127],"Systems":[129],"Methodology":[130,162],"(Mattessich,":[131],"1978))":[132],"would":[133],"have":[134],"lain":[135],"direction":[138],"philosophy":[141],"social":[143],"science\u2014or":[144],"generally,":[146],"post-positivist":[148],"post-empiricist":[150],"approaches":[151],"epistemology.":[153],"These":[154],"are":[155,178],"perspectives":[156],"from":[157],"Conditional-Normative":[160],"(CoNAM),":[163],"whole,":[170],"confront":[171],"number":[173],"important":[175],"questions":[176],"examined":[179],"paper.":[182],"Because":[183],"standing":[186],"thinker,":[190],"book's":[193],"focus":[194],"fundamental":[196],"issues":[197],"thought,":[200],"it":[201],"deserves":[202],"considered":[205],"essential":[207],"reading":[208],"those":[211],"interested":[212],"such":[214],"issues.":[215]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-19T09:35:57.686232","created_date":"2016-06-24T00:00:00"}
