{"id":"https://openalex.org/W2010950970","doi":"https://doi.org/10.1016/j.cpa.2011.01.012","title":"Deconstruction and the responsibilities of the accounting academic","display_name":"Deconstruction and the responsibilities of the accounting academic","publication_year":2011,"publication_date":"2011-02-04","ids":{"openalex":"https://openalex.org/W2010950970","doi":"https://doi.org/10.1016/j.cpa.2011.01.012","mag":"2010950970"},"language":"en","primary_location":{"id":"doi:10.1016/j.cpa.2011.01.012","doi":"https://doi.org/10.1016/j.cpa.2011.01.012","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2011.01.012","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/A5020487132","display_name":"John Francis McKernan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I7882870","display_name":"University of Glasgow","ror":"https://ror.org/00vtgdb53","country_code":"GB","type":"education","lineage":["https://openalex.org/I7882870"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"John Francis McKernan","raw_affiliation_strings":["The Business School, The University of Glasgow, West Quadrangle, Main Building, Glasgow, Scotland, G12 8QQ, United Kingdom"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Business School, The University of Glasgow, West Quadrangle, Main Building, Glasgow, Scotland, G12 8QQ, United Kingdom","institution_ids":["https://openalex.org/I7882870"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5020487132"],"corresponding_institution_ids":["https://openalex.org/I7882870"],"apc_list":{"value":4460,"currency":"USD","value_usd":4460},"apc_paid":null,"fwci":4.54,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.95113544,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"22","issue":"7","first_page":"698","last_page":"713"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4763000011444092,"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":0.4763000011444092,"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/T12366","display_name":"Philosophy, Ethics, and Existentialism","score":0.3334999978542328,"subfield":{"id":"https://openalex.org/subfields/1211","display_name":"Philosophy"},"field":{"id":"https://openalex.org/fields/12","display_name":"Arts and Humanities"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13666","display_name":"Postmodernism in Literature and Education","score":0.039000000804662704,"subfield":{"id":"https://openalex.org/subfields/1208","display_name":"Literature and Literary Theory"},"field":{"id":"https://openalex.org/fields/12","display_name":"Arts and Humanities"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/deconstruction","display_name":"deconstruction","score":0.8799999952316284},{"id":"https://openalex.org/keywords/jacques-derrida","display_name":"Jacques Derrida","score":0.996999979019165},{"id":"https://openalex.org/keywords/accounting-academia","display_name":"accounting academia","score":0.7509999871253967},{"id":"https://openalex.org/keywords/responsibility","display_name":"responsibility","score":0.527999997138977},{"id":"https://openalex.org/keywords/pragmatism","display_name":"pragmatism","score":0.7739999890327454},{"id":"https://openalex.org/keywords/representationalism","display_name":"representationalism","score":0.718999981880188},{"id":"https://openalex.org/keywords/openness-to-the-other","display_name":"openness to the other","score":0.781000018119812},{"id":"https://openalex.org/keywords/moral-and-ethical-responsibility","display_name":"moral and ethical responsibility","score":0.7850000262260437},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.9900000095367432},{"id":"https://openalex.org/keywords/accounting-educators","display_name":"accounting teachers","score":0.5849999785423279},{"id":"https://openalex.org/keywords/objectivity","display_name":"objectivity","score":0.5479999780654907}],"concepts":[{"id":"https://openalex.org/C138855539","wikidata":"https://www.wikidata.org/wiki/Q3536388","display_name":"Deconstruction (building)","level":2,"score":0.7346935272216797},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6367074251174927},{"id":"https://openalex.org/C2482559","wikidata":"https://www.wikidata.org/wiki/Q206330","display_name":"Objectivity (philosophy)","level":2,"score":0.602715790271759},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.5733361840248108},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.5457103848457336},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.4539298117160797},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.4198916256427765},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.26468974351882935},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.24497121572494507},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.2230212390422821},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.21374699473381042},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.cpa.2011.01.012","doi":"https://doi.org/10.1016/j.cpa.2011.01.012","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2011.01.012","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"},{"id":"pmh:oai:RePEc:eee:crpeac:v:22:y:2011:i:7:p:698-713","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1045235411000359","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:eprints.gla.ac.uk:55003","doi":null,"is_oa":false,"landing_page_url":"http://eprints.gla.ac.uk/55003/","pdf_url":null,"source":{"id":"https://openalex.org/S4210235606","display_name":"ENLIGHTEN (Jurnal Bimbingan dan Konseling Islam)","issn_l":"2622-8912","issn":["2622-8912","2622-8920"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/I4405259220","host_organization_name":"Institut Agama Islam Negeri Langsa","host_organization_lineage":["https://openalex.org/I4405259220"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Articles"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":79,"referenced_works":["https://openalex.org/W13602384","https://openalex.org/W121510078","https://openalex.org/W295075423","https://openalex.org/W358592648","https://openalex.org/W567478862","https://openalex.org/W573097235","https://openalex.org/W586220335","https://openalex.org/W592942075","https://openalex.org/W593286013","https://openalex.org/W616845048","https://openalex.org/W629769956","https://openalex.org/W630973689","https://openalex.org/W631488501","https://openalex.org/W649084530","https://openalex.org/W787960205","https://openalex.org/W906641960","https://openalex.org/W1499151976","https://openalex.org/W1499912825","https://openalex.org/W1514801955","https://openalex.org/W1534773294","https://openalex.org/W1540682331","https://openalex.org/W1547607855","https://openalex.org/W1557136176","https://openalex.org/W1581394576","https://openalex.org/W1581618645","https://openalex.org/W1600625935","https://openalex.org/W1607314030","https://openalex.org/W1755266778","https://openalex.org/W1967850910","https://openalex.org/W1974418702","https://openalex.org/W1979857508","https://openalex.org/W1986343561","https://openalex.org/W1999652887","https://openalex.org/W2000280780","https://openalex.org/W2002063142","https://openalex.org/W2002157143","https://openalex.org/W2003353362","https://openalex.org/W2009088157","https://openalex.org/W2010372476","https://openalex.org/W2013397008","https://openalex.org/W2014180755","https://openalex.org/W2031676613","https://openalex.org/W2035211828","https://openalex.org/W2047425471","https://openalex.org/W2047985608","https://openalex.org/W2054652321","https://openalex.org/W2064605043","https://openalex.org/W2067240270","https://openalex.org/W2083337397","https://openalex.org/W2084363517","https://openalex.org/W2089870364","https://openalex.org/W2100653055","https://openalex.org/W2113160183","https://openalex.org/W2113465695","https://openalex.org/W2117907753","https://openalex.org/W2133986828","https://openalex.org/W2141128209","https://openalex.org/W2141359891","https://openalex.org/W2155901739","https://openalex.org/W2279951172","https://openalex.org/W2326942006","https://openalex.org/W2479688904","https://openalex.org/W2601060699","https://openalex.org/W2612027502","https://openalex.org/W2726848859","https://openalex.org/W2798150321","https://openalex.org/W2802074622","https://openalex.org/W3127454035","https://openalex.org/W3159403148","https://openalex.org/W3209989851","https://openalex.org/W4206944494","https://openalex.org/W4212772609","https://openalex.org/W4231670259","https://openalex.org/W4232134284","https://openalex.org/W4234519815","https://openalex.org/W4255313709","https://openalex.org/W4285719527","https://openalex.org/W6637580421","https://openalex.org/W6737044231"],"related_works":["https://openalex.org/W7111377106","https://openalex.org/W2062506309","https://openalex.org/W2044115001","https://openalex.org/W4388454161","https://openalex.org/W1973783202","https://openalex.org/W6995637025","https://openalex.org/W2006245977","https://openalex.org/W2007747416","https://openalex.org/W2061816618","https://openalex.org/W7136456140"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}