{"id":"https://openalex.org/W1998274394","doi":"https://doi.org/10.1108/09513559110145029","title":"Management Accounting in the Public Sector","display_name":"Management Accounting in the Public Sector","publication_year":1991,"publication_date":"1991-03-01","ids":{"openalex":"https://openalex.org/W1998274394","doi":"https://doi.org/10.1108/09513559110145029","mag":"1998274394"},"language":"en","primary_location":{"id":"doi:10.1108/09513559110145029","doi":"https://doi.org/10.1108/09513559110145029","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09513559110145029","pdf_url":null,"source":{"id":"https://openalex.org/S90998793","display_name":"International Journal of Public Sector Management","issn_l":"0951-3558","issn":["0951-3558","1758-6666"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-2","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Public Sector Management","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/A5110099678","display_name":"Han Kang Hong","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I172675005","display_name":"Nanyang Technological University","ror":"https://ror.org/02e7b5302","country_code":"SG","type":"education","lineage":["https://openalex.org/I172675005"]}],"countries":["SG"],"is_corresponding":true,"raw_author_name":"Han Kang Hong","raw_affiliation_strings":["Nanyang Technological University, Singapore"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Nanyang Technological University, Singapore","institution_ids":["https://openalex.org/I172675005"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5110099678"],"corresponding_institution_ids":["https://openalex.org/I172675005"],"apc_list":null,"apc_paid":null,"fwci":1.6293,"has_fulltext":false,"cited_by_count":22,"citation_normalized_percentile":{"value":0.84566489,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"4","issue":"3","first_page":"5","last_page":"17"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.8032000064849854,"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":0.8032000064849854,"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/T10213","display_name":"Public Policy and Administration Research","score":0.07440000027418137,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.03830000013113022,"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/management-accounting","display_name":"management accounting","score":0.9200000166893005},{"id":"https://openalex.org/keywords/public-sector","display_name":"public sector","score":0.8100000023841858},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.8180000185966492},{"id":"https://openalex.org/keywords/operational-audit","display_name":"operational audit","score":0.9700000286102295},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":1.0},{"id":"https://openalex.org/keywords/private-sector-comparison","display_name":"private sector comparison","score":0.5149999856948853}],"concepts":[{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.8625240921974182},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7866342067718506},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.671978235244751},{"id":"https://openalex.org/C121426985","wikidata":"https://www.wikidata.org/wiki/Q591763","display_name":"Private sector","level":2,"score":0.6038699746131897},{"id":"https://openalex.org/C21654378","wikidata":"https://www.wikidata.org/wiki/Q1771203","display_name":"Project accounting","level":5,"score":0.5971481800079346},{"id":"https://openalex.org/C47936135","wikidata":"https://www.wikidata.org/wiki/Q294245","display_name":"New public management","level":3,"score":0.5745099186897278},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5590408444404602},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5083815455436707},{"id":"https://openalex.org/C2780980858","wikidata":"https://www.wikidata.org/wiki/Q110022","display_name":"Dual (grammatical number)","level":2,"score":0.47007590532302856},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4554727375507355},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.44318288564682007},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.38246822357177734},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.33375275135040283},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.24254590272903442},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.14591944217681885},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.08426162600517273},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.07682293653488159},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/09513559110145029","doi":"https://doi.org/10.1108/09513559110145029","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09513559110145029","pdf_url":null,"source":{"id":"https://openalex.org/S90998793","display_name":"International Journal of Public Sector Management","issn_l":"0951-3558","issn":["0951-3558","1758-6666"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-2","norway-1","poland-40","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Public Sector Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":10,"referenced_works":["https://openalex.org/W607098775","https://openalex.org/W1557393474","https://openalex.org/W1976124514","https://openalex.org/W1991011729","https://openalex.org/W2015961171","https://openalex.org/W2035778135","https://openalex.org/W2039465991","https://openalex.org/W2043366618","https://openalex.org/W4233331410","https://openalex.org/W4253210494"],"related_works":["https://openalex.org/W2728217322","https://openalex.org/W1570351656","https://openalex.org/W583770893","https://openalex.org/W572052303","https://openalex.org/W4321367533","https://openalex.org/W2572695908","https://openalex.org/W1153975901","https://openalex.org/W3114661256","https://openalex.org/W7090744284","https://openalex.org/W7214579621"],"abstract_inverted_index":{"The":[0,33],"article":[1,34],"defines":[2],"the":[3,18],"public":[4,41],"sector,":[5],"contending":[6],"that":[7],"concepts,":[8],"techniques":[9],"and":[10,23],"models":[11],"applicable":[12,16],"here":[13],"are":[14,31],"also":[15],"in":[17,44],"private":[19],"sector.":[20],"Operational":[21],"auditing":[22],"internal":[24],"control":[25],"within":[26],"a":[27,37],"dual":[28],"accounting":[29,43],"system":[30],"advocated.":[32],"ends":[35],"with":[36],"brief":[38],"account":[39],"of":[40],"sector":[42],"Singapore.":[45]},"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}