{"id":"https://openalex.org/W2021908272","doi":"https://doi.org/10.1108/eb025256","title":"TIME AND MONEY: TIME AS AN ACCOUNTING CONCEPT","display_name":"TIME AND MONEY: TIME AS AN ACCOUNTING CONCEPT","publication_year":1990,"publication_date":"1990-04-01","ids":{"openalex":"https://openalex.org/W2021908272","doi":"https://doi.org/10.1108/eb025256","mag":"2021908272"},"language":"en","primary_location":{"id":"doi:10.1108/eb025256","doi":"https://doi.org/10.1108/eb025256","is_oa":false,"landing_page_url":"https://doi.org/10.1108/eb025256","pdf_url":null,"source":{"id":"https://openalex.org/S85785479","display_name":"The Bottom Line Managing Library Finances","issn_l":"0888-045X","issn":["0888-045X","2054-1724"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Bottom Line","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/A5028192593","display_name":"Sherman Hayes","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I139924743","display_name":"Bentley University","ror":"https://ror.org/01px48m89","country_code":"US","type":"education","lineage":["https://openalex.org/I139924743"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Sherman Hayes","raw_affiliation_strings":["Director of the Solomon R. Baker Library, Bentley College, Waltham, Mass"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Director of the Solomon R. Baker Library, Bentley College, Waltham, Mass","institution_ids":["https://openalex.org/I139924743"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5047702545","display_name":"James Francis Volkert","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"James F. Volkert","raw_affiliation_strings":["Assistant Professor of Accountancy at the College"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Assistant Professor of Accountancy at the College","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.36601585,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"3","issue":"4","first_page":"25","last_page":"27"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9848999977111816,"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":0.9848999977111816,"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":0.009700000286102295,"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":0.001500000013038516,"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/time-value-of-money","display_name":"time value of money","score":0.8640000224113464},{"id":"https://openalex.org/keywords/accounting-concepts","display_name":"accounting concepts","score":0.7919999957084656},{"id":"https://openalex.org/keywords/money","display_name":"money","score":0.44699999690055847},{"id":"https://openalex.org/keywords/electronic-money","display_name":"electronic money","score":0.6880000233650208},{"id":"https://openalex.org/keywords/personal-financial-management","display_name":"personal finance management","score":0.3880000114440918}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4309552013874054},{"id":"https://openalex.org/C122941539","wikidata":"https://www.wikidata.org/wiki/Q10836209","display_name":"Electronic money","level":3,"score":0.43059998750686646},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4105857312679291},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3977387547492981},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.33304253220558167},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2560533285140991},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.0830187201499939}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/eb025256","doi":"https://doi.org/10.1108/eb025256","is_oa":false,"landing_page_url":"https://doi.org/10.1108/eb025256","pdf_url":null,"source":{"id":"https://openalex.org/S85785479","display_name":"The Bottom Line Managing Library Finances","issn_l":"0888-045X","issn":["0888-045X","2054-1724"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core","jufo-1","norway-1","poland-20","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Bottom Line","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.6299999952316284}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3206378266","https://openalex.org/W4414757592","https://openalex.org/W2598809140","https://openalex.org/W643934375","https://openalex.org/W2461255442","https://openalex.org/W632817124","https://openalex.org/W3129460306","https://openalex.org/W1488155976","https://openalex.org/W656249091","https://openalex.org/W3159073486"],"abstract_inverted_index":{"Money!":[0],"When":[1],"you":[2,8,19],"think":[3,9],"of":[4,10,16,27],"accounting":[5],"and":[6,35],"finance,":[7],"money.":[11,39],"Even":[12],"in":[13],"today's":[14],"world":[15],"electronic":[17],"money,":[18],"might":[20],"still":[21],"harbor":[22],"a":[23,31],"mind's":[24],"eye":[25,33],"view":[26],"an":[28],"accountant":[29],"wearing":[30],"green":[32],"shade":[34],"counting":[36],"all":[37],"that":[38]},"counts_by_year":[{"year":2023,"cited_by_count":1}],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2016-06-24T00:00:00"}