{"id":"https://openalex.org/W2012170278","doi":"https://doi.org/10.1016/j.cpa.2013.08.001","title":"Performance information use by politicians and public managers for internal control and external accountability purposes","display_name":"Performance information use by politicians and public managers for internal control and external accountability purposes","publication_year":2013,"publication_date":"2013-08-21","ids":{"openalex":"https://openalex.org/W2012170278","doi":"https://doi.org/10.1016/j.cpa.2013.08.001","mag":"2012170278"},"language":"en","primary_location":{"id":"doi:10.1016/j.cpa.2013.08.001","doi":"https://doi.org/10.1016/j.cpa.2013.08.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2013.08.001","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/A5072840962","display_name":"Iris Saliterer","orcid":"https://orcid.org/0000-0002-8299-8462","observed_orcids":["https://orcid.org/0000-0002-8299-8462"]},"institutions":[{"id":"https://openalex.org/I4210166741","display_name":"University of Klagenfurt","ror":"https://ror.org/05q9m0937","country_code":"AT","type":"education","lineage":["https://openalex.org/I4210166741"]}],"countries":["AT"],"is_corresponding":true,"raw_author_name":"Iris Saliterer","raw_affiliation_strings":["Alpen-Adria-Universit\u00e4t Klagenfurt, Universit\u00e4tsstra\u00dfe 65-67, Room E.248, 9020 Klagenfurt, Austria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Alpen-Adria-Universit\u00e4t Klagenfurt, Universit\u00e4tsstra\u00dfe 65-67, Room E.248, 9020 Klagenfurt, Austria","institution_ids":["https://openalex.org/I4210166741"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5016875387","display_name":"Sanja Kora\u0107","orcid":"https://orcid.org/0000-0002-2352-9711","observed_orcids":["https://orcid.org/0000-0002-2352-9711"]},"institutions":[{"id":"https://openalex.org/I4210166741","display_name":"University of Klagenfurt","ror":"https://ror.org/05q9m0937","country_code":"AT","type":"education","lineage":["https://openalex.org/I4210166741"]}],"countries":["AT"],"is_corresponding":false,"raw_author_name":"Sanja Korac","raw_affiliation_strings":["Alpen-Adria-Universit\u00e4t Klagenfurt, Universit\u00e4tsstra\u00dfe 65-67, Room E.248, 9020 Klagenfurt, Austria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Alpen-Adria-Universit\u00e4t Klagenfurt, Universit\u00e4tsstra\u00dfe 65-67, Room E.248, 9020 Klagenfurt, Austria","institution_ids":["https://openalex.org/I4210166741"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5072840962"],"corresponding_institution_ids":["https://openalex.org/I4210166741"],"apc_list":{"value":4460,"currency":"USD","value_usd":4460},"apc_paid":null,"fwci":19.9127,"has_fulltext":false,"cited_by_count":88,"citation_normalized_percentile":{"value":0.99116953,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"24","issue":"7-8","first_page":"502","last_page":"517"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.8544999957084656,"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"}},"topics":[{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.8544999957084656,"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/T10797","display_name":"Accounting and Organizational Management","score":0.14100000262260437,"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/T11461","display_name":"Local Government Finance and Decentralization","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/performance-information-use","display_name":"performance information use","score":0.9950000047683716},{"id":"https://openalex.org/keywords/politicians","display_name":"politicians","score":0.9430000185966492},{"id":"https://openalex.org/keywords/public-managers","display_name":"public managers","score":0.9990000128746033},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.8840000033378601},{"id":"https://openalex.org/keywords/external-accountability","display_name":"external accountability","score":0.9890000224113464},{"id":"https://openalex.org/keywords/new-public-management","display_name":"New Public Management","score":0.9390000104904175},{"id":"https://openalex.org/keywords/local-government","display_name":"local government","score":0.8849999904632568},{"id":"https://openalex.org/keywords/governance-structures","display_name":"governance structures","score":0.4569999873638153},{"id":"https://openalex.org/keywords/citizen-accountability","display_name":"citizen accountability","score":0.4169999957084656},{"id":"https://openalex.org/keywords/supervisory-authorities","display_name":"supervisory authorities","score":0.9449999928474426},{"id":"https://openalex.org/keywords/austria","display_name":"Austria","score":0.32199999690055847}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.892794132232666},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6149259209632874},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6127675771713257},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5914847254753113},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5721742510795593},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.5621321201324463},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.48670676350593567},{"id":"https://openalex.org/C200288055","wikidata":"https://www.wikidata.org/wiki/Q2621792","display_name":"Element (criminal law)","level":2,"score":0.46711266040802},{"id":"https://openalex.org/C47936135","wikidata":"https://www.wikidata.org/wiki/Q294245","display_name":"New public management","level":3,"score":0.4561457335948944},{"id":"https://openalex.org/C2780110086","wikidata":"https://www.wikidata.org/wiki/Q161837","display_name":"Public service","level":2,"score":0.4186333417892456},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3787301182746887},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.3710293769836426},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.32402104139328003},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.23975032567977905},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.21282610297203064},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.09702414274215698},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.09330117702484131},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0674498975276947},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","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},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.cpa.2013.08.001","doi":"https://doi.org/10.1016/j.cpa.2013.08.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2013.08.001","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:24:y:2013:i:7:p:502-517","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1045235413000907","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":[{"score":0.8999999761581421,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"sustainable_development_goals_aurora":[{"score":0.6899999976158142,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":125,"referenced_works":["https://openalex.org/W47753225","https://openalex.org/W109728089","https://openalex.org/W126905951","https://openalex.org/W145513425","https://openalex.org/W173374774","https://openalex.org/W279988104","https://openalex.org/W570136161","https://openalex.org/W594736331","https://openalex.org/W607098775","https://openalex.org/W626497583","https://openalex.org/W638526684","https://openalex.org/W1518119736","https://openalex.org/W1519612217","https://openalex.org/W1566447476","https://openalex.org/W1585582814","https://openalex.org/W1589654640","https://openalex.org/W1590181182","https://openalex.org/W1593624018","https://openalex.org/W1605191125","https://openalex.org/W1650589047","https://openalex.org/W1955401265","https://openalex.org/W1964941217","https://openalex.org/W1965278510","https://openalex.org/W1966590814","https://openalex.org/W1967100576","https://openalex.org/W1968032112","https://openalex.org/W1970454919","https://openalex.org/W1971425366","https://openalex.org/W1971516323","https://openalex.org/W1973002574","https://openalex.org/W1980406593","https://openalex.org/W1981369038","https://openalex.org/W1984297968","https://openalex.org/W1984349629","https://openalex.org/W1985281491","https://openalex.org/W1987927552","https://openalex.org/W1989654535","https://openalex.org/W1991279116","https://openalex.org/W1997939813","https://openalex.org/W1999696232","https://openalex.org/W2007594763","https://openalex.org/W2008381846","https://openalex.org/W2009807801","https://openalex.org/W2016398586","https://openalex.org/W2018600437","https://openalex.org/W2019941026","https://openalex.org/W2020322645","https://openalex.org/W2020338957","https://openalex.org/W2023540247","https://openalex.org/W2031211127","https://openalex.org/W2031671118","https://openalex.org/W2032641165","https://openalex.org/W2033412662","https://openalex.org/W2035087453","https://openalex.org/W2040538543","https://openalex.org/W2040661372","https://openalex.org/W2041495830","https://openalex.org/W2046613091","https://openalex.org/W2049055646","https://openalex.org/W2049812561","https://openalex.org/W2053893158","https://openalex.org/W2053918038","https://openalex.org/W2055186764","https://openalex.org/W2057224257","https://openalex.org/W2063046665","https://openalex.org/W2067933440","https://openalex.org/W2070190703","https://openalex.org/W2070970830","https://openalex.org/W2071930499","https://openalex.org/W2073840323","https://openalex.org/W2075669226","https://openalex.org/W2076057132","https://openalex.org/W2076148648","https://openalex.org/W2084445032","https://openalex.org/W2086179875","https://openalex.org/W2086347315","https://openalex.org/W2089467401","https://openalex.org/W2093807333","https://openalex.org/W2094085690","https://openalex.org/W2101056970","https://openalex.org/W2107753640","https://openalex.org/W2109445285","https://openalex.org/W2110319025","https://openalex.org/W2110333381","https://openalex.org/W2110353791","https://openalex.org/W2113822201","https://openalex.org/W2116970935","https://openalex.org/W2117012826","https://openalex.org/W2119040723","https://openalex.org/W2119095116","https://openalex.org/W2120314896","https://openalex.org/W2121889014","https://openalex.org/W2121989866","https://openalex.org/W2122997444","https://openalex.org/W2125806375","https://openalex.org/W2126789314","https://openalex.org/W2130869850","https://openalex.org/W2131574185","https://openalex.org/W2131919747","https://openalex.org/W2135401267","https://openalex.org/W2142155282","https://openalex.org/W2142168054","https://openalex.org/W2144100620","https://openalex.org/W2146630336","https://openalex.org/W2148168273","https://openalex.org/W2150674548","https://openalex.org/W2165468268","https://openalex.org/W2168808805","https://openalex.org/W2171164730","https://openalex.org/W2182108701","https://openalex.org/W2471847067","https://openalex.org/W2481488550","https://openalex.org/W2490816105","https://openalex.org/W2493529416","https://openalex.org/W2494812226","https://openalex.org/W2546332643","https://openalex.org/W3123227380","https://openalex.org/W3123493528","https://openalex.org/W3123989578","https://openalex.org/W4234697419","https://openalex.org/W4247640396","https://openalex.org/W4380766783","https://openalex.org/W6607014922","https://openalex.org/W6680661136","https://openalex.org/W6789141021"],"related_works":["https://openalex.org/W4234510235","https://openalex.org/W7051987931","https://openalex.org/W2621102288","https://openalex.org/W2296540335","https://openalex.org/W7074215712","https://openalex.org/W1988646740","https://openalex.org/W2732627986","https://openalex.org/W3210465446","https://openalex.org/W2008381846","https://openalex.org/W1943165733"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":15},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":13},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":7},{"year":2016,"cited_by_count":8},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
