{"id":"https://openalex.org/W2043935768","doi":"https://doi.org/10.1111/acfi.12007","title":"Why are first\u2010year accounting studies inclusive?","display_name":"Why are first\u2010year accounting studies inclusive?","publication_year":2012,"publication_date":"2012-11-12","ids":{"openalex":"https://openalex.org/W2043935768","doi":"https://doi.org/10.1111/acfi.12007","mag":"2043935768"},"language":"en","primary_location":{"id":"doi:10.1111/acfi.12007","doi":"https://doi.org/10.1111/acfi.12007","is_oa":false,"landing_page_url":"https://doi.org/10.1111/acfi.12007","pdf_url":null,"source":{"id":"https://openalex.org/S4210171597","display_name":"Accounting and Finance","issn_l":"0810-5391","issn":["0810-5391","1467-629X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"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":"Accounting &amp; Finance","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://researchspace.bathspa.ac.uk/4380/1/4380.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5060427149","display_name":"Ian Crawford","orcid":"https://orcid.org/0000-0002-4853-3370","observed_orcids":["https://orcid.org/0000-0002-4853-3370"]},"institutions":[{"id":"https://openalex.org/I51601045","display_name":"University of Bath","ror":"https://ror.org/002h8g185","country_code":"GB","type":"education","lineage":["https://openalex.org/I51601045"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Ian Crawford","raw_affiliation_strings":["School of Management University of Bath Bath UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Management University of Bath Bath UK","institution_ids":["https://openalex.org/I51601045"]}]},{"author_position":"last","author":{"id":null,"display_name":"Zhiqi Wang","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I91047523","display_name":"Bath Spa University","ror":"https://ror.org/0038jbq24","country_code":"GB","type":"education","lineage":["https://openalex.org/I91047523"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Zhiqi Wang","raw_affiliation_strings":["(School of Science, Society and Management, Bath Spa University, Bath, UK)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"(School of Science, Society and Management, Bath Spa University, Bath, UK)","institution_ids":["https://openalex.org/I91047523"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3470,"currency":"USD","value_usd":3470},"apc_paid":null,"fwci":2.4716,"has_fulltext":true,"cited_by_count":17,"citation_normalized_percentile":{"value":0.92531049,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"54","issue":"2","first_page":"419","last_page":"439"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","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/T12378","display_name":"Accounting Education and Careers","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/T10267","display_name":"Higher Education Research Studies","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"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":9.999999747378752e-05,"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/first-year-accounting-students","display_name":"first-year accounting students","score":0.8619999885559082},{"id":"https://openalex.org/keywords/student-diversity","display_name":"student diversity","score":0.6200000047683716},{"id":"https://openalex.org/keywords/metacognitive-knowledge","display_name":"metacognitive knowledge","score":0.968999981880188},{"id":"https://openalex.org/keywords/content-knowledge","display_name":"content knowledge","score":0.9449999928474426},{"id":"https://openalex.org/keywords/academic-achievement","display_name":"academic performance","score":0.984000027179718},{"id":"https://openalex.org/keywords/prior-academic-achievement","display_name":"prior academic achievement","score":0.9129999876022339},{"id":"https://openalex.org/keywords/non-accounting-majors","display_name":"non-accounting majors","score":0.7639999985694885},{"id":"https://openalex.org/keywords/uk-universities","display_name":"British universities","score":0.4350000023841858}],"concepts":[{"id":"https://openalex.org/C2781110425","wikidata":"https://www.wikidata.org/wiki/Q2074695","display_name":"Coursework","level":2,"score":0.9286074638366699},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7120267152786255},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5924310684204102},{"id":"https://openalex.org/C2781316041","wikidata":"https://www.wikidata.org/wiki/Q1230584","display_name":"Diversity (politics)","level":2,"score":0.5665380358695984},{"id":"https://openalex.org/C145420912","wikidata":"https://www.wikidata.org/wiki/Q853077","display_name":"Mathematics education","level":1,"score":0.45510566234588623},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.41903793811798096},{"id":"https://openalex.org/C2778498041","wikidata":"https://www.wikidata.org/wiki/Q915466","display_name":"Academic year","level":2,"score":0.41213223338127136},{"id":"https://openalex.org/C509550671","wikidata":"https://www.wikidata.org/wiki/Q126945","display_name":"Medical education","level":1,"score":0.3663490414619446},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.20740386843681335},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.1259612739086151},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.10836941003799438},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C19165224","wikidata":"https://www.wikidata.org/wiki/Q23404","display_name":"Anthropology","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}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1111/acfi.12007","doi":"https://doi.org/10.1111/acfi.12007","is_oa":false,"landing_page_url":"https://doi.org/10.1111/acfi.12007","pdf_url":null,"source":{"id":"https://openalex.org/S4210171597","display_name":"Accounting and Finance","issn_l":"0810-5391","issn":["0810-5391","1467-629X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"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":"Accounting &amp; Finance","raw_type":"journal-article"},{"id":"pmh:oai:purehost.bath.ac.uk:openaire_cris_publications/c44b5c64-cda1-45f4-b622-2870a6456dd0","doi":null,"is_oa":false,"landing_page_url":"https://researchportal.bath.ac.uk/en/publications/c44b5c64-cda1-45f4-b622-2870a6456dd0","pdf_url":null,"source":{"id":"https://openalex.org/S4377196294","display_name":"Pure (University of Bath)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I51601045","host_organization_name":"University of Bath","host_organization_lineage":["https://openalex.org/I51601045"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Crawford, I & Wang, Z 2014, 'Why are first-year accounting studies inclusive?', Accounting and Finance, vol. 54, no. 2. https://doi.org/10.1111/acfi.12007","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:opus.bath.ac.uk:36414","doi":null,"is_oa":false,"landing_page_url":"http://opus.bath.ac.uk/36414/3/Why_are_first_year_accounting_studies_inclusive.pdf","pdf_url":"http://opus.bath.ac.uk/36414/3/Why_are_first_year_accounting_studies_inclusive.pdf","source":{"id":"https://openalex.org/S4306401631","display_name":"The University of Bath Online Publications Store (The University of Bath)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I51601045","host_organization_name":"University of Bath","host_organization_lineage":["https://openalex.org/I51601045"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Articles"},{"id":"pmh:oai:researchspace.bathspa.ac.uk:4380","doi":null,"is_oa":true,"landing_page_url":"http://researchspace.bathspa.ac.uk/4380/1/4380.pdf","pdf_url":"http://researchspace.bathspa.ac.uk/4380/1/4380.pdf","source":{"id":"https://openalex.org/S4406922899","display_name":"Research Space","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"}],"best_oa_location":{"id":"pmh:oai:researchspace.bathspa.ac.uk:4380","doi":null,"is_oa":true,"landing_page_url":"http://researchspace.bathspa.ac.uk/4380/1/4380.pdf","pdf_url":"http://researchspace.bathspa.ac.uk/4380/1/4380.pdf","source":{"id":"https://openalex.org/S4406922899","display_name":"Research Space","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"},"sustainable_development_goals":[{"score":0.9901999831199646,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"sustainable_development_goals_aurora":[{"score":0.8299999833106995,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2043935768.pdf","grobid_xml":"https://content.openalex.org/works/W2043935768.grobid-xml"},"referenced_works_count":23,"referenced_works":["https://openalex.org/W104154890","https://openalex.org/W311872355","https://openalex.org/W1977197151","https://openalex.org/W1987931610","https://openalex.org/W1988157094","https://openalex.org/W1993356067","https://openalex.org/W1994022296","https://openalex.org/W1994169852","https://openalex.org/W2000364850","https://openalex.org/W2002248038","https://openalex.org/W2004847420","https://openalex.org/W2010142282","https://openalex.org/W2015178254","https://openalex.org/W2023704430","https://openalex.org/W2035317487","https://openalex.org/W2050445837","https://openalex.org/W2064035697","https://openalex.org/W2071961541","https://openalex.org/W2078230827","https://openalex.org/W2117008460","https://openalex.org/W2165313986","https://openalex.org/W2313882162","https://openalex.org/W4243106905"],"related_works":["https://openalex.org/W4239707828","https://openalex.org/W1984461351","https://openalex.org/W2970235773","https://openalex.org/W2165313986","https://openalex.org/W2048915112","https://openalex.org/W2004847420","https://openalex.org/W2117008460","https://openalex.org/W7110983854","https://openalex.org/W1528455693","https://openalex.org/W2996015894"],"abstract_inverted_index":{"Abstract":[0],"This":[1],"study":[2,37],"is":[3,38,133,167],"motivated":[4],"by":[5,69],"the":[6,14,65,78,93,96,104,117,121,137,140],"increasing":[7,15],"diversity":[8],"among":[9],"first\u2010year":[10,18,51,97,122],"accounting":[11,19,26,52,98,123,171],"students":[12,20,109],"and":[13,83,156],"number":[16],"of":[17,35,64,80,95,103,106,127,139,153],"whose":[21],"majors":[22],"are":[23,116],"not":[24],"in":[25,29,62],"related":[27],"areas":[28],"UK":[30,56],"universities.":[31],"The":[32,125,160],"main":[33],"contribution":[34],"this":[36],"that":[39,163],"it":[40],"uses":[41],"student":[42],"data":[43],"over":[44],"four":[45],"consecutive":[46],"academic":[47,87,114,131],"years":[48],"from":[49,143],"a":[50,55,144,151,157],"course":[53,141],"at":[54],"university":[57],"to":[58,150,170],"provide":[59],"empirical":[60],"evidence":[61],"support":[63],"theoretical":[66],"framework":[67],"proposed":[68],"Rankin":[70],"et":[71],"al":[72],".":[73],"(2003).":[74],"Our":[75],"results":[76,161],"show":[77],"effects":[79],"metacognitive":[81],"knowledge":[82,85,129],"content":[84,128],"on":[86,120,130],"performance":[88,132],"as":[89,91],"well":[90],"highlighting":[92],"inclusiveness":[94],"course.":[99,124],"For":[100],"instance,":[101],"regardless":[102],"choices":[105],"secondary":[107],"subjects,":[108],"who":[110],"have":[111],"good":[112],"prior":[113],"achievement":[115],"best":[118],"performers":[119],"influence":[126],"strongly":[134],"felt":[135],"when":[136],"assessments":[138],"changed":[142],"100":[145],"per":[146],"cent":[147],"final":[148,158],"exam":[149],"combination":[152],"mid\u2010term":[154,165],"coursework":[155,166],"exam.":[159],"suggest":[162],"well\u2010designed":[164],"academically":[168],"beneficial":[169],"students,":[172],"especially":[173],"non\u2010native":[174],"English\u2010speaking":[175],"students.":[176]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
