{"id":"https://openalex.org/W2053635463","doi":"https://doi.org/10.1108/09513579510086803","title":"Scottish chartered accountants: internal and external political relationships, 1853\u20101916","display_name":"Scottish chartered accountants: internal and external political relationships, 1853\u20101916","publication_year":1995,"publication_date":"1995-05-01","ids":{"openalex":"https://openalex.org/W2053635463","doi":"https://doi.org/10.1108/09513579510086803","mag":"2053635463"},"language":"en","primary_location":{"id":"doi:10.1108/09513579510086803","doi":"https://doi.org/10.1108/09513579510086803","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09513579510086803","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"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-2","jufo-2","ki-jl-1","norway-1","poland-140","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":"Accounting, Auditing & Accountability Journal","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/A5112757491","display_name":"Ken Shackleton","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I7882870","display_name":"University of Glasgow","ror":"https://ror.org/00vtgdb53","country_code":"GB","type":"education","lineage":["https://openalex.org/I7882870"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Ken Shackleton","raw_affiliation_strings":["Department of Accounting and Finance, University of Glasgow, Scotland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, University of Glasgow, Scotland","institution_ids":["https://openalex.org/I7882870"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5112757491"],"corresponding_institution_ids":["https://openalex.org/I7882870"],"apc_list":null,"apc_paid":null,"fwci":34.4984,"has_fulltext":false,"cited_by_count":40,"citation_normalized_percentile":{"value":0.9940672,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"8","issue":"2","first_page":"18","last_page":"46"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14109","display_name":"Scottish History and National Identity","score":0.3366999924182892,"subfield":{"id":"https://openalex.org/subfields/1202","display_name":"History"},"field":{"id":"https://openalex.org/fields/12","display_name":"Arts and Humanities"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14109","display_name":"Scottish History and National Identity","score":0.3366999924182892,"subfield":{"id":"https://openalex.org/subfields/1202","display_name":"History"},"field":{"id":"https://openalex.org/fields/12","display_name":"Arts and Humanities"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.18569999933242798,"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/T10344","display_name":"Management and Organizational Studies","score":0.12729999423027039,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/chartered-accountants","display_name":"chartered accountants","score":0.8320000171661377},{"id":"https://openalex.org/keywords/professional-associations","display_name":"professional associations","score":0.5450000166893005},{"id":"https://openalex.org/keywords/professionalization-of-accounting","display_name":"professionalization of accounting","score":0.5720000267028809},{"id":"https://openalex.org/keywords/professional-politics","display_name":"professional politics","score":0.42899999022483826},{"id":"https://openalex.org/keywords/institutional-history","display_name":"institutional history","score":0.47999998927116394},{"id":"https://openalex.org/keywords/19th-century","display_name":"19th century","score":0.5230000019073486}],"concepts":[{"id":"https://openalex.org/C151913843","wikidata":"https://www.wikidata.org/wiki/Q3454555","display_name":"Dominance (genetics)","level":3,"score":0.8736206889152527},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.815860390663147},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.43827423453330994},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.3982222378253937},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.3797725439071655},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3217465281486511},{"id":"https://openalex.org/C104317684","wikidata":"https://www.wikidata.org/wiki/Q7187","display_name":"Gene","level":2,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/09513579510086803","doi":"https://doi.org/10.1108/09513579510086803","is_oa":false,"landing_page_url":"https://doi.org/10.1108/09513579510086803","pdf_url":null,"source":{"id":"https://openalex.org/S4210224324","display_name":"Accounting Auditing & Accountability Journal","issn_l":"0951-3574","issn":["0951-3574","1368-0668","1758-4205","2051-3151"],"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-2","jufo-2","ki-jl-1","norway-1","poland-140","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":"Accounting, Auditing & Accountability Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.4300000071525574,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":36,"referenced_works":["https://openalex.org/W354652916","https://openalex.org/W561992532","https://openalex.org/W571730324","https://openalex.org/W581933193","https://openalex.org/W607981529","https://openalex.org/W1537742049","https://openalex.org/W1598261250","https://openalex.org/W1968330894","https://openalex.org/W1976793337","https://openalex.org/W1983488985","https://openalex.org/W1987781293","https://openalex.org/W1992954849","https://openalex.org/W1997819849","https://openalex.org/W2001929242","https://openalex.org/W2036602830","https://openalex.org/W2043907732","https://openalex.org/W2056683859","https://openalex.org/W2059331321","https://openalex.org/W2074837419","https://openalex.org/W2089446498","https://openalex.org/W2095522966","https://openalex.org/W2131053819","https://openalex.org/W2165468268","https://openalex.org/W2313625045","https://openalex.org/W2325539060","https://openalex.org/W2327632550","https://openalex.org/W2333975304","https://openalex.org/W2478129012","https://openalex.org/W2594915304","https://openalex.org/W2728167650","https://openalex.org/W4232754322","https://openalex.org/W4238570741","https://openalex.org/W4242270484","https://openalex.org/W4247958597","https://openalex.org/W6603339475","https://openalex.org/W6633719083"],"related_works":["https://openalex.org/W2784345095","https://openalex.org/W4235960802","https://openalex.org/W4237082687","https://openalex.org/W2728167650","https://openalex.org/W1983488985","https://openalex.org/W2313625045","https://openalex.org/W4243140311","https://openalex.org/W2042196314","https://openalex.org/W4256566734","https://openalex.org/W560133725"],"abstract_inverted_index":{"Discusses":[0],"the":[1,4,9,32,49,53,61,67,92,95,98,106,111,138],"histories":[2],"of":[3,8,12,28,69,94,113],"first":[5],"60":[6],"years":[7],"three":[10],"societies":[11,50,102],"Scottish":[13],"chartered":[14],"accountants":[15],"and":[16,26,35,46,51,55,100,109,128],"suggests":[17],"that":[18,41,60],"their":[19],"relationships":[20],"were":[21,84,131],"based":[22],"on":[23,86],"consultation,":[24],"agreement":[25],"pursuance":[27],"joint":[29],"policies.":[30],"Examines":[31],"original":[33],"records":[34],"hitherto":[36],"unreported":[37],"materials":[38],"which":[39,75,83,117,136],"reveal":[40],"there":[42],"was":[43,141],"significant":[44],"stress":[45],"tension":[47],"among":[48],"with":[52],"political":[54],"administrative":[56],"authorities.":[57],"Makes":[58],"clear":[59],"Edinburgh":[62,107,139],"society":[63,140],"exercised":[64],"dominance,":[65],"despite":[66],"existence":[68],"schisms":[70],"within":[71],"its":[72,80],"own":[73],"membership":[74],"are":[76],"not":[77],"discernible":[78],"from":[79],"official":[81],"records,":[82],"maintained":[85],"a":[87,120],"highly":[88],"selective":[89],"basis.":[90],"Towards":[91],"end":[93],"nineteenth":[96],"century,":[97],"Glasgow":[99,127],"Aberdeen":[101,129],"began":[103],"to":[104,143],"challenge":[105],"dominance":[108],"proposed":[110],"implementation":[112],"new":[114],"institutional":[115],"structures,":[116],"created":[118],"eventually":[119],"more":[121],"unified":[122],"profession":[123],"in":[124],"Scotland.":[125],"The":[126],"initiatives":[130],"motivated":[132],"by":[133],"exogenous":[134],"pressures,":[135],"ultimately":[137],"unable":[142],"resist.":[144]},"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}