{"id":"https://openalex.org/W2065684202","doi":"https://doi.org/10.1016/0361-3682(82)90019-8","title":"The normative origins of positive theories: Ideology and accounting thought","display_name":"The normative origins of positive theories: Ideology and accounting thought","publication_year":1982,"publication_date":"1982-01-01","ids":{"openalex":"https://openalex.org/W2065684202","doi":"https://doi.org/10.1016/0361-3682(82)90019-8","mag":"2065684202"},"language":"en","primary_location":{"id":"doi:10.1016/0361-3682(82)90019-8","doi":"https://doi.org/10.1016/0361-3682(82)90019-8","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0361-3682(82)90019-8","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/A5077469527","display_name":"Anthony Tinker","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I57206974","display_name":"New York University","ror":"https://ror.org/0190ak572","country_code":"US","type":"education","lineage":["https://openalex.org/I57206974"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Anthony M. Tinker","raw_affiliation_strings":["Schools of Business, New York University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Schools of Business, New York University, USA","institution_ids":["https://openalex.org/I57206974"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5001520160","display_name":"Barbara Dubis Merino","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I57206974","display_name":"New York University","ror":"https://ror.org/0190ak572","country_code":"US","type":"education","lineage":["https://openalex.org/I57206974"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Barbara D. Merino","raw_affiliation_strings":["Schools of Business, New York University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Schools of Business, New York University, USA","institution_ids":["https://openalex.org/I57206974"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5041479805","display_name":"Marilyn Dale Neimark","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I57206974","display_name":"New York University","ror":"https://ror.org/0190ak572","country_code":"US","type":"education","lineage":["https://openalex.org/I57206974"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Marilyn Dale Neimark","raw_affiliation_strings":["Schools of Business, New York University, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Schools of Business, New York University, USA","institution_ids":["https://openalex.org/I57206974"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I57206974"],"apc_list":{"value":4040,"currency":"USD","value_usd":4040},"apc_paid":null,"fwci":68.7993,"has_fulltext":false,"cited_by_count":623,"citation_normalized_percentile":{"value":0.99900249,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":99,"max":100},"biblio":{"volume":"7","issue":"2","first_page":"167","last_page":"200"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9800000190734863,"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":0.9800000190734863,"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":0.011599999852478504,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0031999999191612005,"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/positive-accounting-theory","display_name":"positive accounting theory","score":0.8190000057220459},{"id":"https://openalex.org/keywords/normative-accounting-theory","display_name":"normative accounting theory","score":0.8450000286102295},{"id":"https://openalex.org/keywords/ideology","display_name":"ideology","score":0.6579999923706055},{"id":"https://openalex.org/keywords/conservatism","display_name":"conservatism","score":0.6729999780654907},{"id":"https://openalex.org/keywords/epistemology","display_name":"epistemology","score":0.5669999718666077},{"id":"https://openalex.org/keywords/realism","display_name":"realism","score":0.6629999876022339},{"id":"https://openalex.org/keywords/historical-materialism","display_name":"historical materialism","score":0.9539999961853027},{"id":"https://openalex.org/keywords/value-theory","display_name":"axiology","score":0.5339999794960022},{"id":"https://openalex.org/keywords/accounting-policy","display_name":"accounting policy","score":0.8640000224113464},{"id":"https://openalex.org/keywords/social-control","display_name":"social control","score":0.6150000095367432},{"id":"https://openalex.org/keywords/social-conflict","display_name":"social conflict","score":0.5},{"id":"https://openalex.org/keywords/social-order","display_name":"social order","score":0.8930000066757202}],"concepts":[{"id":"https://openalex.org/C44725695","wikidata":"https://www.wikidata.org/wiki/Q288156","display_name":"Normative","level":2,"score":0.8822853565216064},{"id":"https://openalex.org/C158071213","wikidata":"https://www.wikidata.org/wiki/Q7257","display_name":"Ideology","level":3,"score":0.836968183517456},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.6145195960998535},{"id":"https://openalex.org/C118084267","wikidata":"https://www.wikidata.org/wiki/Q26110","display_name":"Positive economics","level":1,"score":0.5896672010421753},{"id":"https://openalex.org/C144218379","wikidata":"https://www.wikidata.org/wiki/Q7081","display_name":"Materialism","level":2,"score":0.5492286682128906},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5190508961677551},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.4577345848083496},{"id":"https://openalex.org/C19891933","wikidata":"https://www.wikidata.org/wiki/Q9370542","display_name":"Normative social influence","level":3,"score":0.43712764978408813},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4260699450969696},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.4224262237548828},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.3517008423805237},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.24216923117637634},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1837145984172821},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.16497495770454407},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1516762673854828},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.12821313738822937},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/0361-3682(82)90019-8","doi":"https://doi.org/10.1016/0361-3682(82)90019-8","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0361-3682(82)90019-8","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:7:y:1982:i:2:p:167-200","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/0361-3682(82)90019-8","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":[],"sustainable_development_goals_aurora":[{"display_name":"Reduced inequalities","id":"https://metadata.un.org/sdg/10","score":0.5199999809265137}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":200,"referenced_works":["https://openalex.org/W15077861","https://openalex.org/W161758373","https://openalex.org/W387794925","https://openalex.org/W576585679","https://openalex.org/W577149961","https://openalex.org/W588493679","https://openalex.org/W592457785","https://openalex.org/W617709248","https://openalex.org/W626216306","https://openalex.org/W639971579","https://openalex.org/W652829211","https://openalex.org/W771969335","https://openalex.org/W773424084","https://openalex.org/W1219546699","https://openalex.org/W1488298501","https://openalex.org/W1492023924","https://openalex.org/W1492460357","https://openalex.org/W1496528842","https://openalex.org/W1508495043","https://openalex.org/W1510691008","https://openalex.org/W1514711865","https://openalex.org/W1520647178","https://openalex.org/W1520726842","https://openalex.org/W1523104724","https://openalex.org/W1529624024","https://openalex.org/W1530951870","https://openalex.org/W1547848350","https://openalex.org/W1552180648","https://openalex.org/W1555584616","https://openalex.org/W1558462006","https://openalex.org/W1559924327","https://openalex.org/W1563052884","https://openalex.org/W1564945189","https://openalex.org/W1566468796","https://openalex.org/W1570917687","https://openalex.org/W1575898571","https://openalex.org/W1576500484","https://openalex.org/W1576598737","https://openalex.org/W1578532819","https://openalex.org/W1578725310","https://openalex.org/W1584098888","https://openalex.org/W1592167591","https://openalex.org/W1592171402","https://openalex.org/W1594931000","https://openalex.org/W1596777011","https://openalex.org/W1598389915","https://openalex.org/W1601284089","https://openalex.org/W1605020966","https://openalex.org/W1967567358","https://openalex.org/W1969466017","https://openalex.org/W1970852273","https://openalex.org/W1976902066","https://openalex.org/W1980496610","https://openalex.org/W1983005946","https://openalex.org/W1986124845","https://openalex.org/W1986278892","https://openalex.org/W1987537100","https://openalex.org/W1988920624","https://openalex.org/W1993567955","https://openalex.org/W1995593202","https://openalex.org/W1996354235","https://openalex.org/W1997695336","https://openalex.org/W1998062829","https://openalex.org/W1999142270","https://openalex.org/W1999362013","https://openalex.org/W1999962079","https://openalex.org/W2004406400","https://openalex.org/W2005120847","https://openalex.org/W2007870489","https://openalex.org/W2008712093","https://openalex.org/W2013860961","https://openalex.org/W2014601023","https://openalex.org/W2020500480","https://openalex.org/W2021775217","https://openalex.org/W2022158428","https://openalex.org/W2022202047","https://openalex.org/W2023207536","https://openalex.org/W2024253725","https://openalex.org/W2025465973","https://openalex.org/W2025914271","https://openalex.org/W2027168156","https://openalex.org/W2028385523","https://openalex.org/W2033549411","https://openalex.org/W2033686405","https://openalex.org/W2034089367","https://openalex.org/W2037135848","https://openalex.org/W2038563046","https://openalex.org/W2039881649","https://openalex.org/W2040362880","https://openalex.org/W2048179321","https://openalex.org/W2053322390","https://openalex.org/W2053322965","https://openalex.org/W2053592052","https://openalex.org/W2057931959","https://openalex.org/W2058491487","https://openalex.org/W2061276533","https://openalex.org/W2061798179","https://openalex.org/W2065214202","https://openalex.org/W2066912449","https://openalex.org/W2072312726","https://openalex.org/W2074984459","https://openalex.org/W2077123206","https://openalex.org/W2079374669","https://openalex.org/W2079385135","https://openalex.org/W2093553790","https://openalex.org/W2093870209","https://openalex.org/W2112155190","https://openalex.org/W2121857841","https://openalex.org/W2125058066","https://openalex.org/W2127347453","https://openalex.org/W2128307483","https://openalex.org/W2130659893","https://openalex.org/W2131589257","https://openalex.org/W2133111465","https://openalex.org/W2139602947","https://openalex.org/W2141027719","https://openalex.org/W2150735965","https://openalex.org/W2159856976","https://openalex.org/W2163482696","https://openalex.org/W2163795874","https://openalex.org/W2209810610","https://openalex.org/W2277786714","https://openalex.org/W2313587120","https://openalex.org/W2314758272","https://openalex.org/W2315141065","https://openalex.org/W2315179971","https://openalex.org/W2316960623","https://openalex.org/W2317118842","https://openalex.org/W2317615098","https://openalex.org/W2319630829","https://openalex.org/W2319716176","https://openalex.org/W2320380052","https://openalex.org/W2320728691","https://openalex.org/W2322847712","https://openalex.org/W2323266160","https://openalex.org/W2325065238","https://openalex.org/W2325602681","https://openalex.org/W2326807719","https://openalex.org/W2327428799","https://openalex.org/W2328390310","https://openalex.org/W2331156937","https://openalex.org/W2332433940","https://openalex.org/W2335589409","https://openalex.org/W2335684355","https://openalex.org/W2375887715","https://openalex.org/W2408598031","https://openalex.org/W2484424877","https://openalex.org/W2489077761","https://openalex.org/W2556041444","https://openalex.org/W2563024782","https://openalex.org/W2580046535","https://openalex.org/W2751624169","https://openalex.org/W2752710160","https://openalex.org/W2795474758","https://openalex.org/W2796280487","https://openalex.org/W2796368157","https://openalex.org/W2796649004","https://openalex.org/W2796703508","https://openalex.org/W2798635258","https://openalex.org/W2798853955","https://openalex.org/W2801460104","https://openalex.org/W2801485504","https://openalex.org/W2806566552","https://openalex.org/W2810816287","https://openalex.org/W2946661609","https://openalex.org/W2966017312","https://openalex.org/W2992158480","https://openalex.org/W3094770808","https://openalex.org/W3112821974","https://openalex.org/W3122039176","https://openalex.org/W3126550794","https://openalex.org/W3127702745","https://openalex.org/W3129284189","https://openalex.org/W3134702335","https://openalex.org/W3146337507","https://openalex.org/W3163480306","https://openalex.org/W3164207756","https://openalex.org/W3187102673","https://openalex.org/W3203782338","https://openalex.org/W3209773594","https://openalex.org/W4212842774","https://openalex.org/W4212862279","https://openalex.org/W4229815463","https://openalex.org/W4231361400","https://openalex.org/W4241429862","https://openalex.org/W4248120634","https://openalex.org/W4249826701","https://openalex.org/W4251170714","https://openalex.org/W4285719527","https://openalex.org/W4298410660","https://openalex.org/W4298434009","https://openalex.org/W4299530062","https://openalex.org/W4299538325","https://openalex.org/W4300195780","https://openalex.org/W4300954864","https://openalex.org/W4301267015","https://openalex.org/W6633315204","https://openalex.org/W6633327525","https://openalex.org/W6723187938","https://openalex.org/W7018512868"],"related_works":["https://openalex.org/W7011596329","https://openalex.org/W2164004635","https://openalex.org/W2056664975","https://openalex.org/W2556041444","https://openalex.org/W7156048609","https://openalex.org/W2008448104","https://openalex.org/W972601946","https://openalex.org/W2788052385","https://openalex.org/W2061871696","https://openalex.org/W7112869871"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":8},{"year":2025,"cited_by_count":10},{"year":2024,"cited_by_count":13},{"year":2023,"cited_by_count":11},{"year":2022,"cited_by_count":15},{"year":2021,"cited_by_count":16},{"year":2020,"cited_by_count":12},{"year":2019,"cited_by_count":12},{"year":2018,"cited_by_count":13},{"year":2017,"cited_by_count":18},{"year":2016,"cited_by_count":21},{"year":2015,"cited_by_count":18},{"year":2014,"cited_by_count":21},{"year":2013,"cited_by_count":15},{"year":2012,"cited_by_count":24}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
