{"id":"https://openalex.org/W2048814026","doi":"https://doi.org/10.1007/s00187-012-0163-x","title":"Management accounting and the construction of the legitimate manager","display_name":"Management accounting and the construction of the legitimate manager","publication_year":2012,"publication_date":"2012-11-17","ids":{"openalex":"https://openalex.org/W2048814026","doi":"https://doi.org/10.1007/s00187-012-0163-x","mag":"2048814026"},"language":"en","primary_location":{"id":"doi:10.1007/s00187-012-0163-x","doi":"https://doi.org/10.1007/s00187-012-0163-x","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s00187-012-0163-x","pdf_url":null,"source":{"id":"https://openalex.org/S4210176106","display_name":"Journal of Management Control","issn_l":"2191-4761","issn":["2191-4761","2191-477X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Control","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/A5051241730","display_name":"Lukas Goretzki","orcid":"https://orcid.org/0000-0002-4142-3101","observed_orcids":["https://orcid.org/0000-0002-4142-3101"]},"institutions":[{"id":"https://openalex.org/I190249584","display_name":"Universit\u00e4t Innsbruck","ror":"https://ror.org/054pv6659","country_code":"AT","type":"education","lineage":["https://openalex.org/I190249584"]}],"countries":["AT"],"is_corresponding":true,"raw_author_name":"Lukas Goretzki","raw_affiliation_strings":["School of Management, University of Innsbruck, Universit\u00e4tsstra\u00dfe 15, 6020, Innsbruck, Austria","School of Management, University of Innsbruck Innsbruck Austria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Management, University of Innsbruck, Universit\u00e4tsstra\u00dfe 15, 6020, Innsbruck, Austria","institution_ids":["https://openalex.org/I190249584"]},{"raw_affiliation_string":"School of Management, University of Innsbruck Innsbruck Austria","institution_ids":["https://openalex.org/I190249584"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5051241730"],"corresponding_institution_ids":["https://openalex.org/I190249584"],"apc_list":{"value":3190,"currency":"USD","value_usd":3190},"apc_paid":null,"fwci":1.9173,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.88272346,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"23","issue":"4","first_page":"319","last_page":"344"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9980000257492065,"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":0.9980000257492065,"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/T10344","display_name":"Management and Organizational Studies","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00019999999494757503,"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/management-accounting","display_name":"management accounting","score":0.9850000143051147},{"id":"https://openalex.org/keywords/technologies-of-the-self","display_name":"technologies of the self","score":0.8610000014305115},{"id":"https://openalex.org/keywords/self-control","display_name":"self-control","score":0.890999972820282},{"id":"https://openalex.org/keywords/self-constitution","display_name":"self-constitution","score":0.9900000095367432},{"id":"https://openalex.org/keywords/regime-of-truth","display_name":"regimes of truth","score":0.7590000033378601},{"id":"https://openalex.org/keywords/managerial-legitimacy","display_name":"managerial legitimacy","score":0.675000011920929},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.5460000038146973},{"id":"https://openalex.org/keywords/innovative-firms","display_name":"innovative firms","score":0.5529999732971191}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6167473793029785},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5915008783340454},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.4972374737262726}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1007/s00187-012-0163-x","doi":"https://doi.org/10.1007/s00187-012-0163-x","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s00187-012-0163-x","pdf_url":null,"source":{"id":"https://openalex.org/S4210176106","display_name":"Journal of Management Control","issn_l":"2191-4761","issn":["2191-4761","2191-477X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Control","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:spr:metrik:v:23:y:2013:i:4:p:319-344","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1007/s00187-012-0163-x","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":78,"referenced_works":["https://openalex.org/W1498115585","https://openalex.org/W1541311944","https://openalex.org/W1542826635","https://openalex.org/W1598135670","https://openalex.org/W1802726846","https://openalex.org/W1850674162","https://openalex.org/W1971370423","https://openalex.org/W1972164632","https://openalex.org/W1975675608","https://openalex.org/W1981768026","https://openalex.org/W1990679965","https://openalex.org/W1993563873","https://openalex.org/W1994546180","https://openalex.org/W1999808779","https://openalex.org/W2007991902","https://openalex.org/W2010622099","https://openalex.org/W2015299788","https://openalex.org/W2015828632","https://openalex.org/W2015887529","https://openalex.org/W2019644949","https://openalex.org/W2028140456","https://openalex.org/W2031454673","https://openalex.org/W2031547318","https://openalex.org/W2042406586","https://openalex.org/W2044966528","https://openalex.org/W2048712276","https://openalex.org/W2049690329","https://openalex.org/W2053309391","https://openalex.org/W2056791685","https://openalex.org/W2067742095","https://openalex.org/W2068021702","https://openalex.org/W2069356722","https://openalex.org/W2070326789","https://openalex.org/W2071825364","https://openalex.org/W2074827127","https://openalex.org/W2086347315","https://openalex.org/W2092628094","https://openalex.org/W2093589594","https://openalex.org/W2093717480","https://openalex.org/W2094234306","https://openalex.org/W2095779941","https://openalex.org/W2109385115","https://openalex.org/W2110229256","https://openalex.org/W2118518173","https://openalex.org/W2126978310","https://openalex.org/W2135010707","https://openalex.org/W2135578072","https://openalex.org/W2137606675","https://openalex.org/W2139628175","https://openalex.org/W2140854401","https://openalex.org/W2141022540","https://openalex.org/W2146637469","https://openalex.org/W2151725552","https://openalex.org/W2156287990","https://openalex.org/W2157575990","https://openalex.org/W2157672085","https://openalex.org/W2157974792","https://openalex.org/W2257362211","https://openalex.org/W2292608152","https://openalex.org/W2316920484","https://openalex.org/W2317574555","https://openalex.org/W2332086916","https://openalex.org/W2484665695","https://openalex.org/W2589529433","https://openalex.org/W2591835862","https://openalex.org/W2796254303","https://openalex.org/W3121733912","https://openalex.org/W3123764648","https://openalex.org/W3124585060","https://openalex.org/W4233898295","https://openalex.org/W4252087666","https://openalex.org/W4285719527","https://openalex.org/W4292904072","https://openalex.org/W4300664839","https://openalex.org/W4300998123","https://openalex.org/W6734343462","https://openalex.org/W6794520857","https://openalex.org/W6999872761"],"related_works":["https://openalex.org/W2164359104","https://openalex.org/W2005711634","https://openalex.org/W2135578072","https://openalex.org/W2610580119","https://openalex.org/W3028260476","https://openalex.org/W4206563077","https://openalex.org/W7071892342","https://openalex.org/W2626855452","https://openalex.org/W2475824436","https://openalex.org/W1964295097"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}