{"id":"https://openalex.org/W2056931089","doi":"https://doi.org/10.1016/s0361-3682(96)00045-1","title":"Spain, July 1988: Some observations on becoming professional","display_name":"Spain, July 1988: Some observations on becoming professional","publication_year":1997,"publication_date":"1997-11-01","ids":{"openalex":"https://openalex.org/W2056931089","doi":"https://doi.org/10.1016/s0361-3682(96)00045-1","mag":"2056931089"},"language":"en","primary_location":{"id":"doi:10.1016/s0361-3682(96)00045-1","doi":"https://doi.org/10.1016/s0361-3682(96)00045-1","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s0361-3682(96)00045-1","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","is_traditional":true,"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/A5007347845","display_name":"Philip D. Bougen","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":"P.D. Bougen","raw_affiliation_strings":["University of New Mexico, Mexico"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of New Mexico, Mexico","institution_ids":["https://openalex.org/I169521973"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5007347845"],"corresponding_institution_ids":["https://openalex.org/I169521973"],"apc_list":{"value":4040,"currency":"USD","value_usd":4040},"apc_paid":null,"fwci":9.2117,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.97113467,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"22","issue":"8","first_page":"757","last_page":"777"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6869999766349792,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6869999766349792,"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":0.1543000042438507,"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/T13509","display_name":"Accounting and Financial Management","score":0.03500000014901161,"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/auditing-profession","display_name":"auditing profession","score":0.5979999899864197},{"id":"https://openalex.org/keywords/professionalization","display_name":"professionalization","score":0.6380000114440918},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.5669999718666077},{"id":"https://openalex.org/keywords/spain","display_name":"Spain","score":0.453000009059906},{"id":"https://openalex.org/keywords/deleuze-and-guattari","display_name":"Deleuze and Guattari","score":0.8339999914169312},{"id":"https://openalex.org/keywords/becoming","display_name":"becoming","score":0.9860000014305115}],"concepts":[{"id":"https://openalex.org/C201960208","wikidata":"https://www.wikidata.org/wiki/Q159385","display_name":"Geopolitics","level":3,"score":0.8404102325439453},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.729514479637146},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7111765146255493},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.6926450133323669},{"id":"https://openalex.org/C555826173","wikidata":"https://www.wikidata.org/wiki/Q7174","display_name":"Democracy","level":3,"score":0.6627423167228699},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5162858366966248},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.4683536887168884},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4615078270435333},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.4307302236557007},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.3931938707828522},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.3359622359275818},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3257647752761841},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.312671422958374},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.24308785796165466},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.2040279507637024},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.17530852556228638},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1370294988155365},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.11671540141105652},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.07916542887687683},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.074350506067276},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/s0361-3682(96)00045-1","doi":"https://doi.org/10.1016/s0361-3682(96)00045-1","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s0361-3682(96)00045-1","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:22:y:1997:i:8:p:757-777","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0361-3682(96)00045-1","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"},{"id":"mag:163923217","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=436729","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.9200000166893005,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":34,"referenced_works":["https://openalex.org/W179663141","https://openalex.org/W618766517","https://openalex.org/W1969243091","https://openalex.org/W1973522045","https://openalex.org/W1974559419","https://openalex.org/W1974931504","https://openalex.org/W1994533477","https://openalex.org/W2006302062","https://openalex.org/W2022669518","https://openalex.org/W2035029990","https://openalex.org/W2038082122","https://openalex.org/W2041986907","https://openalex.org/W2053228959","https://openalex.org/W2056879345","https://openalex.org/W2079348078","https://openalex.org/W2081500283","https://openalex.org/W2104092987","https://openalex.org/W2118292565","https://openalex.org/W2127620325","https://openalex.org/W2162403943","https://openalex.org/W2209177403","https://openalex.org/W2240385631","https://openalex.org/W2246883024","https://openalex.org/W2314939700","https://openalex.org/W2322997892","https://openalex.org/W2587385050","https://openalex.org/W3004559387","https://openalex.org/W3006472887","https://openalex.org/W4253150158","https://openalex.org/W4388334428","https://openalex.org/W6642443930","https://openalex.org/W6670200606","https://openalex.org/W6857573147","https://openalex.org/W6858570167"],"related_works":["https://openalex.org/W2113142523","https://openalex.org/W1573071117","https://openalex.org/W93654033","https://openalex.org/W2258644283","https://openalex.org/W2245390669","https://openalex.org/W2510133681","https://openalex.org/W2156763772","https://openalex.org/W1989651021","https://openalex.org/W2903660751","https://openalex.org/W7217586826"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}