{"id":"https://openalex.org/W2053428790","doi":"https://doi.org/10.1016/0361-3682(94)90013-2","title":"Outlining regulatory space: Agenda issues and the FASB","display_name":"Outlining regulatory space: Agenda issues and the FASB","publication_year":1994,"publication_date":"1994-01-01","ids":{"openalex":"https://openalex.org/W2053428790","doi":"https://doi.org/10.1016/0361-3682(94)90013-2","mag":"2053428790"},"language":"en","primary_location":{"id":"doi:10.1016/0361-3682(94)90013-2","doi":"https://doi.org/10.1016/0361-3682(94)90013-2","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0361-3682(94)90013-2","pdf_url":null,"source":{"id":"https://openalex.org/S198892436","display_name":"Accounting Organizations and Society","issn_l":"0361-3682","issn":["0361-3682","1873-6289"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Organizations and Society","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/A5053188528","display_name":"Joni J. Young","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I169521973","display_name":"University of New Mexico","ror":"https://ror.org/05fs6jp91","country_code":"US","type":"education","lineage":["https://openalex.org/I169521973"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Joni J. Young","raw_affiliation_strings":["Anderson School of Management, University of New Mexico, USA","Anderson School of Management, University of New Mexico, USA#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Anderson School of Management, University of New Mexico, USA","institution_ids":["https://openalex.org/I169521973"]},{"raw_affiliation_string":"Anderson School of Management, University of New Mexico, USA#TAB#","institution_ids":["https://openalex.org/I169521973"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5053188528"],"corresponding_institution_ids":["https://openalex.org/I169521973"],"apc_list":{"value":4040,"currency":"USD","value_usd":4040},"apc_paid":null,"fwci":12.4461,"has_fulltext":false,"cited_by_count":157,"citation_normalized_percentile":{"value":0.98032464,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":92,"max":99},"biblio":{"volume":"19","issue":"1","first_page":"83","last_page":"109"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9613999724388123,"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":0.9613999724388123,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.022199999541044235,"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":0.008999999612569809,"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/accounting-changes","display_name":"accounting changes","score":0.9430000185966492},{"id":"https://openalex.org/keywords/accounting-standard-setting","display_name":"accounting standard setting","score":0.7699999809265137},{"id":"https://openalex.org/keywords/fasb","display_name":"FASB","score":0.8569999933242798},{"id":"https://openalex.org/keywords/regulatory-space","display_name":"regulatory space","score":0.9120000004768372},{"id":"https://openalex.org/keywords/agenda-setting","display_name":"agenda setting","score":0.5899999737739563},{"id":"https://openalex.org/keywords/accrual-accounting","display_name":"accrual accounting","score":0.7820000052452087},{"id":"https://openalex.org/keywords/accounting-recognition","display_name":"accounting recognition","score":0.6840000152587891},{"id":"https://openalex.org/keywords/loan-fees","display_name":"loan fees","score":0.8859999775886536},{"id":"https://openalex.org/keywords/lease-contracts","display_name":"lease agreements","score":0.8519999980926514},{"id":"https://openalex.org/keywords/nonprofit-organizations","display_name":"nonprofit organizations","score":0.953000009059906},{"id":"https://openalex.org/keywords/logic-of-appropriateness","display_name":"logic of appropriateness","score":0.8399999737739563},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.4230000078678131}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.774390697479248},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.672473669052124},{"id":"https://openalex.org/C2778572836","wikidata":"https://www.wikidata.org/wiki/Q380933","display_name":"Space (punctuation)","level":2,"score":0.6144868731498718},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.5812241435050964},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5416311621665955},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.5061606764793396},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4583562910556793},{"id":"https://openalex.org/C177235770","wikidata":"https://www.wikidata.org/wiki/Q2146785","display_name":"Revenue recognition","level":4,"score":0.45655977725982666},{"id":"https://openalex.org/C2780791683","wikidata":"https://www.wikidata.org/wiki/Q846785","display_name":"Action (physics)","level":2,"score":0.45525866746902466},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4170558452606201},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.41226232051849365},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.41031157970428467},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.38837581872940063},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.16896259784698486},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/0361-3682(94)90013-2","doi":"https://doi.org/10.1016/0361-3682(94)90013-2","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0361-3682(94)90013-2","pdf_url":null,"source":{"id":"https://openalex.org/S198892436","display_name":"Accounting Organizations and Society","issn_l":"0361-3682","issn":["0361-3682","1873-6289"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1-star","ft50","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting, Organizations and Society","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:aosoci:v:19:y:1994:i:1:p:83-109","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/0361-3682(94)90013-2","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":35,"referenced_works":["https://openalex.org/W15527080","https://openalex.org/W186547058","https://openalex.org/W600441188","https://openalex.org/W602394355","https://openalex.org/W641665018","https://openalex.org/W1219546699","https://openalex.org/W1793336753","https://openalex.org/W1969243091","https://openalex.org/W1975675608","https://openalex.org/W1978960005","https://openalex.org/W1980956348","https://openalex.org/W1984180856","https://openalex.org/W1984942616","https://openalex.org/W2000796536","https://openalex.org/W2007870489","https://openalex.org/W2015299788","https://openalex.org/W2018954482","https://openalex.org/W2030568050","https://openalex.org/W2035029990","https://openalex.org/W2064381470","https://openalex.org/W2065684202","https://openalex.org/W2069678229","https://openalex.org/W2109296936","https://openalex.org/W2112663818","https://openalex.org/W2134054833","https://openalex.org/W2145076304","https://openalex.org/W2306991802","https://openalex.org/W2312709509","https://openalex.org/W2324350291","https://openalex.org/W2474049278","https://openalex.org/W2576897040","https://openalex.org/W2798568231","https://openalex.org/W4249826701","https://openalex.org/W6607503388","https://openalex.org/W6723706019"],"related_works":["https://openalex.org/W2561587641","https://openalex.org/W409343160","https://openalex.org/W1533724896","https://openalex.org/W2900832899","https://openalex.org/W2046007168","https://openalex.org/W2015299788","https://openalex.org/W1497860339","https://openalex.org/W2582135866","https://openalex.org/W7216796881","https://openalex.org/W1583880380"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":10},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":10},{"year":2020,"cited_by_count":8},{"year":2019,"cited_by_count":9},{"year":2018,"cited_by_count":7},{"year":2017,"cited_by_count":6},{"year":2016,"cited_by_count":8},{"year":2015,"cited_by_count":7},{"year":2014,"cited_by_count":11},{"year":2013,"cited_by_count":9},{"year":2012,"cited_by_count":7}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2016-06-24T00:00:00"}