{"id":"https://openalex.org/W2032973178","doi":"https://doi.org/10.1080/09585209000000015","title":"A Systematic View of the History of the World of Accounting","display_name":"A Systematic View of the History of the World of Accounting","publication_year":1990,"publication_date":"1990-01-01","ids":{"openalex":"https://openalex.org/W2032973178","doi":"https://doi.org/10.1080/09585209000000015","mag":"2032973178"},"language":"en","primary_location":{"id":"doi:10.1080/09585209000000015","doi":"https://doi.org/10.1080/09585209000000015","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09585209000000015","pdf_url":null,"source":{"id":"https://openalex.org/S52871902","display_name":"Accounting Business & Financial History","issn_l":"0958-5206","issn":["0958-5206","1466-4275"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Business & Financial History","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/A5009711931","display_name":"T. A. Lee","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I98677209","display_name":"University of Edinburgh","ror":"https://ror.org/01nrxwf90","country_code":"GB","type":"education","lineage":["https://openalex.org/I98677209"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"T. A. Lee","raw_affiliation_strings":["University of Edinburgh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Edinburgh","institution_ids":["https://openalex.org/I98677209"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5009711931"],"corresponding_institution_ids":["https://openalex.org/I98677209"],"apc_list":null,"apc_paid":null,"fwci":1.8851,"has_fulltext":false,"cited_by_count":50,"citation_normalized_percentile":{"value":0.90973401,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"1","issue":"1","first_page":"73","last_page":"107"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9063000082969666,"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":0.9063000082969666,"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":0.058400001376867294,"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/T12378","display_name":"Accounting Education and Careers","score":0.01940000057220459,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.9980000257492065},{"id":"https://openalex.org/keywords/systems-theory","display_name":"systems theory","score":0.6610000133514404},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.7350000143051147},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.699999988079071},{"id":"https://openalex.org/keywords/accounting-practice","display_name":"accounting practice","score":0.9160000085830688},{"id":"https://openalex.org/keywords/accounting-research","display_name":"accounting research","score":0.9900000095367432},{"id":"https://openalex.org/keywords/professional-associations","display_name":"professional associations","score":0.8069999814033508},{"id":"https://openalex.org/keywords/accounting-knowledge","display_name":"accounting knowledge","score":0.5339999794960022},{"id":"https://openalex.org/keywords/system-boundaries","display_name":"system boundaries","score":0.3310000002384186}],"concepts":[{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.648169755935669},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6420134902000427},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5735960602760315},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.47566813230514526},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.46450895071029663},{"id":"https://openalex.org/C2776937656","wikidata":"https://www.wikidata.org/wiki/Q2229669","display_name":"Nesting (process)","level":2,"score":0.44028571248054504},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.43289294838905334},{"id":"https://openalex.org/C3017445034","wikidata":"https://www.wikidata.org/wiki/Q19483216","display_name":"Organizational systems","level":2,"score":0.42880910634994507},{"id":"https://openalex.org/C150577722","wikidata":"https://www.wikidata.org/wiki/Q2990825","display_name":"Social accounting","level":3,"score":0.42489802837371826},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.35640597343444824},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3386501669883728},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.32251933217048645},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.28263241052627563},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.1930854320526123},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.16872477531433105},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1639857292175293},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.1466328501701355},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","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/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/09585209000000015","doi":"https://doi.org/10.1080/09585209000000015","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09585209000000015","pdf_url":null,"source":{"id":"https://openalex.org/S52871902","display_name":"Accounting Business & Financial History","issn_l":"0958-5206","issn":["0958-5206","1466-4275"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Business & Financial History","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":77,"referenced_works":["https://openalex.org/W162533270","https://openalex.org/W236021600","https://openalex.org/W560133725","https://openalex.org/W565510860","https://openalex.org/W566747915","https://openalex.org/W582775327","https://openalex.org/W583663023","https://openalex.org/W610415653","https://openalex.org/W651664958","https://openalex.org/W1492856410","https://openalex.org/W1496220336","https://openalex.org/W1497202253","https://openalex.org/W1504956923","https://openalex.org/W1520753191","https://openalex.org/W1527818724","https://openalex.org/W1529783901","https://openalex.org/W1540067813","https://openalex.org/W1564010203","https://openalex.org/W1566478880","https://openalex.org/W1579391044","https://openalex.org/W1596563585","https://openalex.org/W1598261250","https://openalex.org/W1605019031","https://openalex.org/W1975675608","https://openalex.org/W1987781293","https://openalex.org/W1995802307","https://openalex.org/W2005721219","https://openalex.org/W2007870489","https://openalex.org/W2011367832","https://openalex.org/W2012633737","https://openalex.org/W2015299788","https://openalex.org/W2018033960","https://openalex.org/W2022599966","https://openalex.org/W2028787980","https://openalex.org/W2031181126","https://openalex.org/W2033057618","https://openalex.org/W2033170797","https://openalex.org/W2036775370","https://openalex.org/W2039239086","https://openalex.org/W2041681298","https://openalex.org/W2043813503","https://openalex.org/W2050012646","https://openalex.org/W2054102566","https://openalex.org/W2066432864","https://openalex.org/W2079874350","https://openalex.org/W2080331004","https://openalex.org/W2081673218","https://openalex.org/W2086398489","https://openalex.org/W2089446498","https://openalex.org/W2093153983","https://openalex.org/W2098121258","https://openalex.org/W2103463156","https://openalex.org/W2129100796","https://openalex.org/W2164087692","https://openalex.org/W2165227604","https://openalex.org/W2165645622","https://openalex.org/W2235751063","https://openalex.org/W2312190944","https://openalex.org/W2312234358","https://openalex.org/W2317751841","https://openalex.org/W2322879763","https://openalex.org/W2493894436","https://openalex.org/W2625012920","https://openalex.org/W2625094261","https://openalex.org/W2625120650","https://openalex.org/W2626533876","https://openalex.org/W2699144809","https://openalex.org/W2699666456","https://openalex.org/W2724359041","https://openalex.org/W3124656356","https://openalex.org/W4240597658","https://openalex.org/W4244814667","https://openalex.org/W4249826701","https://openalex.org/W4299867362","https://openalex.org/W4302336418","https://openalex.org/W6792427396","https://openalex.org/W6821600104"],"related_works":["https://openalex.org/W4288071067","https://openalex.org/W3123960187","https://openalex.org/W2623330848","https://openalex.org/W1988766277","https://openalex.org/W3159186978","https://openalex.org/W2046710094","https://openalex.org/W2743234415","https://openalex.org/W2530585197","https://openalex.org/W201801732","https://openalex.org/W2188098363"],"abstract_inverted_index":{"This":[0,57],"paper":[1,121,148],"seeks":[2],"an":[3],"explanation":[4],"of":[5,8,17,30,60,89,98,110,113,119,128,139,173,179,183],"the":[6,27,68,78,82,87,96,108,111,117,120,125,147,155,180],"nature":[7],"accounting":[9,18,103,129,156],"in":[10,53,64,130,146,177],"a":[11,23,65,131],"relatively":[12],"unique":[13],"way.":[14],"The":[15],"world":[16],"is":[19,62,104,122],"broadly":[20],"defined":[21],"as":[22,39,52,86,175],"social":[24],"system,":[25,157],"involving":[26],"functional":[28,181],"systems":[29,37,50,61,132,140,182],"education,":[31,184],"practice":[32,185],"and":[33,43,45,55,75,134,158,164,186],"research;":[34],"including":[35],"organizational":[36,49],"such":[38,51],"firms,":[40],"professional":[41],"bodies":[42],"universities;":[44],"interacting":[46],"with":[47,168],"other":[48,101],"business":[54],"government.":[56],"complex":[58],"nesting":[59],"examined":[63,105,145],"historical":[66,126],"context,":[67],"aim":[69],"being":[70],"to":[71,81,94,123,135,170],"observe":[72],"its":[73,161,171],"development":[74,127],"layering":[76],"from":[77],"earliest":[79],"times":[80],"present":[83],"day":[84],"-essentially":[85],"occupation":[88],"accountant":[90],"has":[91],"gradually":[92],"changed":[93],"become":[95],"profession":[97],"accounting.":[99],"In":[100,115],"words,":[102],"historically":[106],"within":[107],"context":[109,133],"actions":[112,150],"accountants.":[114],"particular,":[116],"approach":[118],"study":[124],"identify":[136],"accepted":[137],"characteristics":[138],"behaviour.":[141],"What":[142],"are":[143,149],"therefore":[144],"which":[151],"bound":[152],"or":[153],"close":[154],"thus":[159],"define":[160],"shape,":[162],"purpose":[163],"relationships":[165],"-":[166],"particularly":[167],"respect":[169],"body":[172],"knowledge":[174],"expressed":[176],"terms":[178],"research.":[187]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":4},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}