{"id":"https://openalex.org/W2057723005","doi":"https://doi.org/10.1016/j.jaccedu.2009.11.002","title":"Morgan Systems, Inc.: Application of Six Sigma to the finance function","display_name":"Morgan Systems, Inc.: Application of Six Sigma to the finance function","publication_year":2009,"publication_date":"2009-06-01","ids":{"openalex":"https://openalex.org/W2057723005","doi":"https://doi.org/10.1016/j.jaccedu.2009.11.002","mag":"2057723005"},"language":"en","primary_location":{"id":"doi:10.1016/j.jaccedu.2009.11.002","doi":"https://doi.org/10.1016/j.jaccedu.2009.11.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jaccedu.2009.11.002","pdf_url":null,"source":{"id":"https://openalex.org/S6243863","display_name":"Journal of Accounting Education","issn_l":"0748-5751","issn":["0748-5751","1873-1996"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","erih-plus","jufo-1","norway-1","poland-100","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":"Journal of Accounting Education","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/A5069110555","display_name":"Timothy C. Krehbiel","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I83328450","display_name":"Miami University","ror":"https://ror.org/05nbqxr67","country_code":"US","type":"education","lineage":["https://openalex.org/I83328450"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Timothy C. Krehbiel","raw_affiliation_strings":["Department of Management, Miami University, Oxford, OH 45056, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Management, Miami University, Oxford, OH 45056, United States","institution_ids":["https://openalex.org/I83328450"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5049725726","display_name":"Jan E. Eighme","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I83328450","display_name":"Miami University","ror":"https://ror.org/05nbqxr67","country_code":"US","type":"education","lineage":["https://openalex.org/I83328450"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Jan E. Eighme","raw_affiliation_strings":["Department of Accountancy, Miami University, Oxford, OH 45056, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy, Miami University, Oxford, OH 45056, United States","institution_ids":["https://openalex.org/I83328450"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5081841618","display_name":"Phillip G. Cottell","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I83328450","display_name":"Miami University","ror":"https://ror.org/05nbqxr67","country_code":"US","type":"education","lineage":["https://openalex.org/I83328450"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Phillip G. Cottell","raw_affiliation_strings":["Department of Accountancy, Miami University, Oxford, OH 45056, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy, Miami University, Oxford, OH 45056, United States","institution_ids":["https://openalex.org/I83328450"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5049725726"],"corresponding_institution_ids":["https://openalex.org/I83328450"],"apc_list":{"value":3910,"currency":"USD","value_usd":3910},"apc_paid":null,"fwci":8.7408,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.97236039,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"27","issue":"2","first_page":"104","last_page":"123"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.4171999990940094,"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":0.4171999990940094,"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/T12671","display_name":"Management and Marketing Education","score":0.3617999851703644,"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/T13706","display_name":"Management and Optimization Techniques","score":0.050200000405311584,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and 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/six-sigma","display_name":"Six Sigma","score":1.0},{"id":"https://openalex.org/keywords/dmaic","display_name":"DMAIC","score":0.6790000200271606},{"id":"https://openalex.org/keywords/financial-reporting-process","display_name":"financial reporting process","score":0.8769999742507935},{"id":"https://openalex.org/keywords/process-improvement","display_name":"process improvement","score":0.921999990940094},{"id":"https://openalex.org/keywords/problem-based-learning","display_name":"problem-based learning","score":0.8059999942779541},{"id":"https://openalex.org/keywords/fishbone-diagram","display_name":"fishbone diagram","score":0.921999990940094},{"id":"https://openalex.org/keywords/failure-mode-and-effects-analysis","display_name":"failure mode and effects analysis","score":0.9929999709129333},{"id":"https://openalex.org/keywords/risk-priority-number","display_name":"risk priority number","score":0.8740000128746033},{"id":"https://openalex.org/keywords/project-charter","display_name":"project charter","score":0.8769999742507935},{"id":"https://openalex.org/keywords/finance-function","display_name":"finance function","score":0.5220000147819519}],"concepts":[{"id":"https://openalex.org/C205400985","wikidata":"https://www.wikidata.org/wiki/Q380179","display_name":"DMAIC","level":4,"score":0.9790558218955994},{"id":"https://openalex.org/C23119410","wikidata":"https://www.wikidata.org/wiki/Q236908","display_name":"Six Sigma","level":3,"score":0.9303086996078491},{"id":"https://openalex.org/C70726487","wikidata":"https://www.wikidata.org/wiki/Q831575","display_name":"Ishikawa diagram","level":3,"score":0.7353807687759399},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.5653626918792725},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5589442253112793},{"id":"https://openalex.org/C161272170","wikidata":"https://www.wikidata.org/wiki/Q289076","display_name":"Design for Six Sigma","level":4,"score":0.5171746611595154},{"id":"https://openalex.org/C85345410","wikidata":"https://www.wikidata.org/wiki/Q851587","display_name":"Business process","level":3,"score":0.4971344769001007},{"id":"https://openalex.org/C2778049214","wikidata":"https://www.wikidata.org/wiki/Q7512234","display_name":"Sigma","level":2,"score":0.46206435561180115},{"id":"https://openalex.org/C2780009758","wikidata":"https://www.wikidata.org/wiki/Q6804172","display_name":"Measure (data warehouse)","level":2,"score":0.4599643349647522},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4559119939804077},{"id":"https://openalex.org/C14036430","wikidata":"https://www.wikidata.org/wiki/Q3736076","display_name":"Function (biology)","level":2,"score":0.4466806948184967},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.42278575897216797},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.38243940472602844},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3574628233909607},{"id":"https://openalex.org/C84945661","wikidata":"https://www.wikidata.org/wiki/Q7366567","display_name":"Root cause","level":2,"score":0.21692591905593872},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.20803716778755188},{"id":"https://openalex.org/C174998907","wikidata":"https://www.wikidata.org/wiki/Q357662","display_name":"Work in process","level":2,"score":0.1598672866821289},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.10721376538276672},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.09455129504203796},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C137335462","wikidata":"https://www.wikidata.org/wiki/Q380772","display_name":"Lean manufacturing","level":2,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","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/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.jaccedu.2009.11.002","doi":"https://doi.org/10.1016/j.jaccedu.2009.11.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jaccedu.2009.11.002","pdf_url":null,"source":{"id":"https://openalex.org/S6243863","display_name":"Journal of Accounting Education","issn_l":"0748-5751","issn":["0748-5751","1873-1996"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","erih-plus","jufo-1","norway-1","poland-100","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":"Journal of Accounting Education","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:joaced:v:27:y:2009:i:2:p:104-123","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0748575109000402","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":[{"score":0.75,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320308979","display_name":"Institute of Management Accountants","ror":"https://ror.org/04rk0sp93"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":13,"referenced_works":["https://openalex.org/W95422541","https://openalex.org/W1540985729","https://openalex.org/W1988269771","https://openalex.org/W1989626415","https://openalex.org/W2029890144","https://openalex.org/W2055216029","https://openalex.org/W2071726875","https://openalex.org/W2146241609","https://openalex.org/W2290982006","https://openalex.org/W2726769355","https://openalex.org/W3109172920","https://openalex.org/W4302770366","https://openalex.org/W6681357305"],"related_works":["https://openalex.org/W568436514","https://openalex.org/W7097897216","https://openalex.org/W7126313492","https://openalex.org/W4366660503","https://openalex.org/W2071726875","https://openalex.org/W2298697846","https://openalex.org/W3033473268","https://openalex.org/W4243556880","https://openalex.org/W1973392338","https://openalex.org/W7133372407"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}