{"id":"https://openalex.org/W2012633737","doi":"https://doi.org/10.1111/j.1467-6281.1989.tb00216.x","title":"Time in Accounting","display_name":"Time in Accounting","publication_year":1989,"publication_date":"1989-03-01","ids":{"openalex":"https://openalex.org/W2012633737","doi":"https://doi.org/10.1111/j.1467-6281.1989.tb00216.x","mag":"2012633737"},"language":"en","primary_location":{"id":"doi:10.1111/j.1467-6281.1989.tb00216.x","doi":"https://doi.org/10.1111/j.1467-6281.1989.tb00216.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-6281.1989.tb00216.x","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","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/A5029051592","display_name":"R. J. Chambers","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I129604602","display_name":"The University of Sydney","ror":"https://ror.org/0384j8v12","country_code":"AU","type":"education","lineage":["https://openalex.org/I129604602"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"R. J. CHAMBERS","raw_affiliation_strings":["R. J. Chambers is Professor Emeritus, The University of Sydney"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"R. J. Chambers is Professor Emeritus, The University of Sydney","institution_ids":["https://openalex.org/I129604602"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5029051592"],"corresponding_institution_ids":["https://openalex.org/I129604602"],"apc_list":{"value":3400,"currency":"USD","value_usd":3400},"apc_paid":null,"fwci":1.9536,"has_fulltext":false,"cited_by_count":26,"citation_normalized_percentile":{"value":0.90329884,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"25","issue":"1","first_page":"7","last_page":"21"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9990000128746033,"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":0.9990000128746033,"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":0.0003000000142492354,"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":0.00019999999494757503,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-theory","display_name":"accounting theory","score":0.4099999964237213},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.44999998807907104}],"concepts":[{"id":"https://openalex.org/C2781140086","wikidata":"https://www.wikidata.org/wiki/Q557945","display_name":"Confusion","level":2,"score":0.8065757751464844},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7402523159980774},{"id":"https://openalex.org/C98184364","wikidata":"https://www.wikidata.org/wiki/Q1780131","display_name":"Argument (complex analysis)","level":2,"score":0.7384309768676758},{"id":"https://openalex.org/C2777021972","wikidata":"https://www.wikidata.org/wiki/Q22976830","display_name":"Uniqueness","level":2,"score":0.5118357539176941},{"id":"https://openalex.org/C2776445246","wikidata":"https://www.wikidata.org/wiki/Q1792644","display_name":"Style (visual arts)","level":2,"score":0.4199364483356476},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4179612994194031},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.35094496607780457},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2021068036556244},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.17611795663833618},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.1103702187538147},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08555141091346741},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C11171543","wikidata":"https://www.wikidata.org/wiki/Q41630","display_name":"Psychoanalysis","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1467-6281.1989.tb00216.x","doi":"https://doi.org/10.1111/j.1467-6281.1989.tb00216.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-6281.1989.tb00216.x","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":13,"referenced_works":["https://openalex.org/W606885196","https://openalex.org/W635594468","https://openalex.org/W653986967","https://openalex.org/W1595710545","https://openalex.org/W1966316985","https://openalex.org/W1991388562","https://openalex.org/W2020912657","https://openalex.org/W2033057618","https://openalex.org/W2079874350","https://openalex.org/W2122768024","https://openalex.org/W2915185922","https://openalex.org/W4230319253","https://openalex.org/W4300954864"],"related_works":["https://openalex.org/W7136362522","https://openalex.org/W7014752175","https://openalex.org/W224052463","https://openalex.org/W2979234145","https://openalex.org/W2952177390","https://openalex.org/W4235033625","https://openalex.org/W4233710830","https://openalex.org/W1764457687","https://openalex.org/W2587587323","https://openalex.org/W1816961591"],"abstract_inverted_index":{"All":[0],"actions":[1,8,15],"and":[2,16,24,62],"the":[3,32,36,58,69],"financial":[4,40],"consequences":[5,17],"of":[6,14,21,34,39,57,76],"all":[7],"are":[9,18],"uniquely":[10],"dated.":[11],"The":[12],"dates":[13],"essential":[19,25],"elements":[20],"their":[22,28],"description":[23],"inputs":[26],"to":[27,44],"understanding.":[29],"However,":[30],"in":[31,47,60,64],"course":[33],"time,":[35],"temporal":[37],"uniqueness":[38],"events":[41],"has":[42,67],"come":[43],"be":[45],"disregarded":[46],"periodical":[48],"aggregative":[49],"accounting.":[50,77],"To":[51],"this":[52],"dereliction":[53],"is":[54],"attributable":[55],"much":[56],"confusion":[59],"argument":[61],"infelicity":[63],"practice":[65],"that":[66],"stultified":[68],"striving":[70],"for":[71],"a":[72],"perennially":[73],"serviceable":[74],"style":[75]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}