{"id":"https://openalex.org/W2016854607","doi":"https://doi.org/10.1126/science.245.4920.819","title":"Management Accounting for Advanced Technological Environments","display_name":"Management Accounting for Advanced Technological Environments","publication_year":1989,"publication_date":"1989-08-25","ids":{"openalex":"https://openalex.org/W2016854607","doi":"https://doi.org/10.1126/science.245.4920.819","mag":"2016854607","pmid":"https://pubmed.ncbi.nlm.nih.gov/17773356"},"language":"en","primary_location":{"id":"doi:10.1126/science.245.4920.819","doi":"https://doi.org/10.1126/science.245.4920.819","is_oa":false,"landing_page_url":"https://doi.org/10.1126/science.245.4920.819","pdf_url":null,"source":{"id":"https://openalex.org/S3880285","display_name":"Science","issn_l":"0036-8075","issn":["0036-8075","0193-4511","1095-9203"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","dongbi-a","doyens","erih-plus","jufo-3","ki-jl-3","medline","norway-2","poland-200","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310315823","host_organization_name":"American Association for the Advancement of Science","host_organization_lineage":["https://openalex.org/P4310315823"],"host_organization_lineage_names":["American Association for the Advancement of Science"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Science","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","pubmed"],"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/A5038646785","display_name":"Robert S. Kaplan","orcid":"https://orcid.org/0000-0001-7429-5583","observed_orcids":["https://orcid.org/0000-0001-7429-5583"]},"institutions":[{"id":"https://openalex.org/I136199984","display_name":"Harvard University","ror":"https://ror.org/03vek6s52","country_code":"US","type":"education","lineage":["https://openalex.org/I136199984"]},{"id":"https://openalex.org/I74973139","display_name":"Carnegie Mellon University","ror":"https://ror.org/05x2bcf33","country_code":"US","type":"education","lineage":["https://openalex.org/I74973139"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Robert S. Kaplan","raw_affiliation_strings":["Lowes Dickinson Professor of Accounting, at the Graduate School of Business Administration, Harvard University, Boston, MA 02163, and professor, Graduate School of Industrial Administration, Carnegie-Mellon University, Pittsburgh, PA 15213"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lowes Dickinson Professor of Accounting, at the Graduate School of Business Administration, Harvard University, Boston, MA 02163, and professor, Graduate School of Industrial Administration, Carnegie-Mellon University, Pittsburgh, PA 15213","institution_ids":["https://openalex.org/I136199984","https://openalex.org/I74973139"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5038646785"],"corresponding_institution_ids":["https://openalex.org/I136199984","https://openalex.org/I74973139"],"apc_list":null,"apc_paid":null,"fwci":18.5689,"has_fulltext":false,"cited_by_count":79,"citation_normalized_percentile":{"value":0.99589258,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"245","issue":"4920","first_page":"819","last_page":"823"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9990000128746033,"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":0.9990000128746033,"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":0.0005000000237487257,"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/T10910","display_name":"Corporate Governance and Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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":0.8859999775886536},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9160000085830688},{"id":"https://openalex.org/keywords/operational-control","display_name":"operational control","score":0.8460000157356262},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.9950000047683716},{"id":"https://openalex.org/keywords/quality-measurement","display_name":"quality measurement","score":0.7620000243186951},{"id":"https://openalex.org/keywords/production-lead-time","display_name":"production lead time","score":0.8769999742507935},{"id":"https://openalex.org/keywords/production-flexibility","display_name":"production flexibility","score":0.6769999861717224},{"id":"https://openalex.org/keywords/customer-responsiveness","display_name":"customer responsiveness","score":0.9909999966621399},{"id":"https://openalex.org/keywords/overhead-cost-allocation","display_name":"overhead cost allocation","score":0.753000020980835},{"id":"https://openalex.org/keywords/management-information","display_name":"management information","score":0.6269999742507935},{"id":"https://openalex.org/keywords/technological-environment","display_name":"technological environment","score":0.5619999766349792}],"concepts":[{"id":"https://openalex.org/C2780598303","wikidata":"https://www.wikidata.org/wiki/Q65921492","display_name":"Flexibility (engineering)","level":2,"score":0.7272615432739258},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5408146977424622},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5356257557868958},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5224562883377075},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.5115535855293274},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.503936231136322},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.4969313442707062},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4855477511882782},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4646588861942291},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4171910285949707},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.41473519802093506},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.23113036155700684},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.13608640432357788},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.09150674939155579},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1126/science.245.4920.819","doi":"https://doi.org/10.1126/science.245.4920.819","is_oa":false,"landing_page_url":"https://doi.org/10.1126/science.245.4920.819","pdf_url":null,"source":{"id":"https://openalex.org/S3880285","display_name":"Science","issn_l":"0036-8075","issn":["0036-8075","0193-4511","1095-9203"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","dongbi-a","doyens","erih-plus","jufo-3","ki-jl-3","medline","norway-2","poland-200","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310315823","host_organization_name":"American Association for the Advancement of Science","host_organization_lineage":["https://openalex.org/P4310315823"],"host_organization_lineage_names":["American Association for the Advancement of Science"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Science","raw_type":"journal-article"},{"id":"pmid:17773356","doi":null,"is_oa":false,"landing_page_url":"https://pubmed.ncbi.nlm.nih.gov/17773356","pdf_url":null,"source":{"id":"https://openalex.org/S4306525036","display_name":"PubMed","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1299303238","host_organization_name":"National Institutes of Health","host_organization_lineage":["https://openalex.org/I1299303238"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Science (New York, N.Y.)","raw_type":"Journal Article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Industry, innovation and infrastructure","score":0.5899999737739563,"id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W508568","https://openalex.org/W2032831085","https://openalex.org/W2033170797","https://openalex.org/W2912882904"],"related_works":["https://openalex.org/W2077101701","https://openalex.org/W2055777355","https://openalex.org/W2266138349","https://openalex.org/W189913225","https://openalex.org/W604910168","https://openalex.org/W2066353855","https://openalex.org/W7095709368","https://openalex.org/W3170224955","https://openalex.org/W90826835","https://openalex.org/W71155958"],"abstract_inverted_index":{"Management":[0],"accounting":[1],"systems":[2,25,57,83],"designed":[3],"decades":[4],"ago":[5],"no":[6],"longer":[7],"provide":[8],"timely,":[9],"relevant":[10],"information":[11,90],"for":[12,87],"companies":[13],"in":[14,91],"today's":[15],"highly":[16],"competitive":[17],"environment.":[18],"New":[19],"operational":[20,79],"control":[21,80],"and":[22,39,64,71,81],"performance":[23],"measurement":[24,32],"are":[26],"recognizing":[27],"the":[28,49,60,68],"importance":[29],"of":[30,33,48,52,62],"direct":[31],"quality,":[34],"manufacturing":[35],"lead":[36],"times,":[37],"flexibility,":[38],"customer":[40],"responsiveness,":[41],"as":[42,44],"well":[43],"more":[45],"accurate":[46],"measures":[47],"actual":[50],"costs":[51,61],"consumed":[53],"resources.":[54,77],"Activity-based":[55],"cost":[56],"can":[58],"assign":[59],"indirect":[63],"support":[65],"resources":[66],"to":[67],"specific":[69],"products":[70],"activities":[72],"that":[73],"benefit":[74],"from":[75],"these":[76],"Both":[78],"activity-based":[82],"represent":[84],"new":[85],"opportunities":[86],"improved":[88],"managerial":[89],"complex,":[92],"technologically":[93],"advanced":[94],"environments.":[95]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":4}],"updated_date":"2026-09-23T05:00:35.095934","created_date":"2016-06-24T00:00:00"}
