{"id":"https://openalex.org/W1999437113","doi":"https://doi.org/10.1080/09585200110107975","title":"An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the \u2018flows of services\u2019","display_name":"An Italian forerunner of modern cost allocation concepts: Lorenzo De Minico and the logic of the \u2018flows of services\u2019","publication_year":2002,"publication_date":"2002-03-01","ids":{"openalex":"https://openalex.org/W1999437113","doi":"https://doi.org/10.1080/09585200110107975","mag":"1999437113"},"language":"en","primary_location":{"id":"doi:10.1080/09585200110107975","doi":"https://doi.org/10.1080/09585200110107975","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09585200110107975","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":true,"oa_status":"green","oa_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=1012861","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5007395466","display_name":"Lino Cinquini","orcid":"https://orcid.org/0000-0002-0899-5351","observed_orcids":["https://orcid.org/0000-0002-0899-5351"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lino Cinquini","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5073971657","display_name":"Alessandro Marelli","orcid":"https://orcid.org/0000-0002-4517-2522","observed_orcids":["https://orcid.org/0000-0002-4517-2522"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Alessandro Marelli","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.4998,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.85740504,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"12","issue":"1","first_page":"95","last_page":"111"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.538100004196167,"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":0.538100004196167,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4578000009059906,"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":0.00139999995008111,"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/cost-allocation","display_name":"cost allocation","score":0.9300000071525574},{"id":"https://openalex.org/keywords/indirect-costs","display_name":"indirect costs","score":0.7590000033378601},{"id":"https://openalex.org/keywords/history-of-management-accounting","display_name":"history of management accounting","score":0.7059999704360962},{"id":"https://openalex.org/keywords/early-20th-century","display_name":"early 20th century","score":0.7459999918937683},{"id":"https://openalex.org/keywords/cost-objects","display_name":"cost objects","score":0.3880000114440918}],"concepts":[{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.4121495485305786},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3505004048347473},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3435782790184021},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.32951098680496216},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.24371150135993958}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1080/09585200110107975","doi":"https://doi.org/10.1080/09585200110107975","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09585200110107975","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":"mag:3123839042","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=1012861","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:RePEc:taf:acbsfi:v:12:y:2002:i:1:p:95-111","doi":null,"is_oa":false,"landing_page_url":"http://www.tandfonline.com/doi/abs/10.1080/09585200110107975","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"},{"id":"pmh:oai:research.unite.it:11575/12750","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/11575/12750","pdf_url":null,"source":{"id":"https://openalex.org/S4306401171","display_name":"UniTERAMO Research Catalog (University of Teramo)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I124326101","host_organization_name":"University of Teramo","host_organization_lineage":["https://openalex.org/I124326101"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:www.iris.sssup.it:11382/102259","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/11382/102259","pdf_url":null,"source":{"id":"https://openalex.org/S4377196376","display_name":"CINECA IRIS Institutional Research Information System (Sant'Anna School of Advanced Studies)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I162290304","host_organization_name":"Scuola Superiore Sant'Anna","host_organization_lineage":["https://openalex.org/I162290304"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"mag:3123839042","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=1012861","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320337350","display_name":"National Eye Institute","ror":"https://ror.org/03wkg3b53"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":13,"referenced_works":["https://openalex.org/W644048489","https://openalex.org/W1600829185","https://openalex.org/W1811595755","https://openalex.org/W1971462546","https://openalex.org/W1987258625","https://openalex.org/W2025933421","https://openalex.org/W2033170797","https://openalex.org/W2077226767","https://openalex.org/W2163673383","https://openalex.org/W2290458792","https://openalex.org/W2321293727","https://openalex.org/W2612005312","https://openalex.org/W4301361199"],"related_works":["https://openalex.org/W7001697982","https://openalex.org/W2018152637","https://openalex.org/W3172470032","https://openalex.org/W2313515835","https://openalex.org/W7135591380","https://openalex.org/W6983206994","https://openalex.org/W7120363982","https://openalex.org/W1965390635","https://openalex.org/W1990912477","https://openalex.org/W173012509"],"abstract_inverted_index":{"This":[0],"article":[1,150],"provides":[2],"an":[3,9],"analysis":[4],"of":[5,8,18,34,54,81,87,89,102,116,122,147,163,176],"the":[6,15,19,32,43,69,85,100,120,144,153,166],"thoughts":[7],"Italian":[10,50],"academic":[11],"who":[12],"lived":[13],"in":[14,25,125,159,180],"first":[16],"half":[17],"twentieth":[20,161],"century,":[21],"Lorenzo":[22],"De":[23,37,82,113,157],"Minico,":[24],"particular":[26],"it":[27,139],"regards":[28],"his":[29,55,92],"approach":[30,63],"to":[31,74,94,99,119,142],"allocation":[33,46,175],"common":[35,105,177],"costs.":[36],"Minico's":[38,114],"main":[39],"concern":[40],"was":[41,84],"with":[42],"conventional,":[44],"subjective":[45],"methods":[47],"proposed":[48],"by":[49,156],"practitioners":[51],"and":[52,91],"academics":[53],"time.":[56],"He":[57],"valiantly":[58],"searched":[59],"for":[60,71,172],"a":[61,96,173,190],"methodological":[62],"based":[64],"on":[65],"using":[66],"causality":[67],"as":[68],"basis":[70],"linking":[72],"costs":[73,130,178],"cost":[75,106],"objects.":[76],"The":[77,149],"most":[78],"interesting":[79],"finding":[80],"Minico":[83,158],"concept":[86,154],"\u2018flows":[88,115,146],"services\u2019":[90,117],"commitment":[93],"offering":[95],"convincing":[97],"answer":[98],"problem":[101],"general":[103],"or":[104],"apportionment":[107],"that":[108,152,168],"went":[109],"beyond":[110],"\u2018traditional\u2019":[111],"criteria.":[112],"referred":[118],"outputs":[121],"resources":[123],"consumed":[124],"indirect":[126,129],"services.":[127],"These":[128],"can":[131],"be":[132],"considered":[133],"easily":[134],"\u2018directly":[135],"attributable\u2019":[136],"only":[137],"if":[138],"is":[140],"possible":[141],"measure":[143],"connected":[145],"services\u2019.":[148],"shows":[151],"developed":[155],"early":[160],"century":[162],"Italy":[164],"confirms":[165],"idea":[167],"some":[169],"theoretical":[170],"frameworks":[171],"causal":[174],"were":[179],"existence":[181],"many":[182],"decades":[183],"before":[184],"information":[185],"technology":[186],"made":[187],"such":[188],"systems":[189],"practical":[191],"proposition.":[192]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2016-06-24T00:00:00"}
