{"id":"https://openalex.org/W2068056554","doi":"https://doi.org/10.1111/j.1468-0408.1992.tb00139.x","title":"ACCOUNTING FOR EXECUTIVE AGENCIES IN THE UK GOVERNMENT","display_name":"ACCOUNTING FOR EXECUTIVE AGENCIES IN THE UK GOVERNMENT","publication_year":1992,"publication_date":"1992-03-01","ids":{"openalex":"https://openalex.org/W2068056554","doi":"https://doi.org/10.1111/j.1468-0408.1992.tb00139.x","mag":"2068056554"},"language":"en","primary_location":{"id":"doi:10.1111/j.1468-0408.1992.tb00139.x","doi":"https://doi.org/10.1111/j.1468-0408.1992.tb00139.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-0408.1992.tb00139.x","pdf_url":null,"source":{"id":"https://openalex.org/S178634671","display_name":"Financial Accountability and Management","issn_l":"0267-4424","issn":["0267-4424","1468-0408"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial Accountability and Management","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/A5068525316","display_name":"Maurice W. Pendlebury","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I79510175","display_name":"Cardiff University","ror":"https://ror.org/03kk7td41","country_code":"GB","type":"education","lineage":["https://openalex.org/I79510175"]},{"id":"https://openalex.org/I79619799","display_name":"University of Birmingham","ror":"https://ror.org/03angcq70","country_code":"GB","type":"education","lineage":["https://openalex.org/I79619799"]},{"id":"https://openalex.org/I97429440","display_name":"University of Wales","ror":"https://ror.org/01se4f844","country_code":"GB","type":"education","lineage":["https://openalex.org/I97429440"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Maurice Pendlebury","raw_affiliation_strings":["The first and third authors are from the Cardiff Business School, University of Wales College of Cardiff the second author is from the Department of Accounting and Finance, University of Birmingham"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The first and third authors are from the Cardiff Business School, University of Wales College of Cardiff the second author is from the Department of Accounting and Finance, University of Birmingham","institution_ids":["https://openalex.org/I79510175","https://openalex.org/I79619799","https://openalex.org/I97429440"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5108422264","display_name":"Rowan Jones","orcid":"https://orcid.org/0009-0002-9502-9713","observed_orcids":["https://orcid.org/0009-0002-9502-9713"]},"institutions":[{"id":"https://openalex.org/I79510175","display_name":"Cardiff University","ror":"https://ror.org/03kk7td41","country_code":"GB","type":"education","lineage":["https://openalex.org/I79510175"]},{"id":"https://openalex.org/I79619799","display_name":"University of Birmingham","ror":"https://ror.org/03angcq70","country_code":"GB","type":"education","lineage":["https://openalex.org/I79619799"]},{"id":"https://openalex.org/I97429440","display_name":"University of Wales","ror":"https://ror.org/01se4f844","country_code":"GB","type":"education","lineage":["https://openalex.org/I97429440"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Rowan Jones","raw_affiliation_strings":["The first and third authors are from the Cardiff Business School, University of Wales College of Cardiff the second author is from the Department of Accounting and Finance, University of Birmingham"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The first and third authors are from the Cardiff Business School, University of Wales College of Cardiff the second author is from the Department of Accounting and Finance, University of Birmingham","institution_ids":["https://openalex.org/I79510175","https://openalex.org/I79619799","https://openalex.org/I97429440"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5054173989","display_name":"Yusuf Karbhari","orcid":"https://orcid.org/0000-0003-4513-0928","observed_orcids":["https://orcid.org/0000-0003-4513-0928"]},"institutions":[{"id":"https://openalex.org/I79510175","display_name":"Cardiff University","ror":"https://ror.org/03kk7td41","country_code":"GB","type":"education","lineage":["https://openalex.org/I79510175"]},{"id":"https://openalex.org/I79619799","display_name":"University of Birmingham","ror":"https://ror.org/03angcq70","country_code":"GB","type":"education","lineage":["https://openalex.org/I79619799"]},{"id":"https://openalex.org/I97429440","display_name":"University of Wales","ror":"https://ror.org/01se4f844","country_code":"GB","type":"education","lineage":["https://openalex.org/I97429440"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Yusuf Karbhari","raw_affiliation_strings":["The first and third authors are from the Cardiff Business School, University of Wales College of Cardiff the second author is from the Department of Accounting and Finance, University of Birmingham"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The first and third authors are from the Cardiff Business School, University of Wales College of Cardiff the second author is from the Department of Accounting and Finance, University of Birmingham","institution_ids":["https://openalex.org/I79510175","https://openalex.org/I79619799","https://openalex.org/I97429440"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":2900,"currency":"USD","value_usd":2900},"apc_paid":null,"fwci":4.7924,"has_fulltext":false,"cited_by_count":9,"citation_normalized_percentile":{"value":0.94641026,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":null,"biblio":{"volume":"8","issue":"1","first_page":"35","last_page":"48"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.36820000410079956,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.36820000410079956,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"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/T13042","display_name":"Economic and Fiscal Studies","score":0.33809998631477356,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.05810000002384186,"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/executive-agencies","display_name":"executive branch agencies","score":0.968999981880188},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.7820000052452087},{"id":"https://openalex.org/keywords/public-sector-financial-reporting","display_name":"government financial reporting","score":0.4690000116825104},{"id":"https://openalex.org/keywords/uk-government","display_name":"British government","score":0.36899998784065247}],"concepts":[{"id":"https://openalex.org/C2776319088","wikidata":"https://www.wikidata.org/wiki/Q12646464","display_name":"Rowan","level":2,"score":0.7218703031539917},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5788322687149048},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.449266642332077},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.41437387466430664},{"id":"https://openalex.org/C161191863","wikidata":"https://www.wikidata.org/wiki/Q199655","display_name":"Library science","level":1,"score":0.38093301653862},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.371049165725708},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3554067015647888},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.21135354042053223},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"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/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1111/j.1468-0408.1992.tb00139.x","doi":"https://doi.org/10.1111/j.1468-0408.1992.tb00139.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-0408.1992.tb00139.x","pdf_url":null,"source":{"id":"https://openalex.org/S178634671","display_name":"Financial Accountability and Management","issn_l":"0267-4424","issn":["0267-4424","1468-0408"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial Accountability and Management","raw_type":"journal-article"},{"id":"doi:10.1111/j.1468-0408.1992.tb00359.x","doi":"https://doi.org/10.1111/j.1468-0408.1992.tb00359.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1468-0408.1992.tb00359.x","pdf_url":null,"source":{"id":"https://openalex.org/S178634671","display_name":"Financial Accountability and Management","issn_l":"0267-4424","issn":["0267-4424","1468-0408"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial Accountability & Management","raw_type":"journal-article"},{"id":"pmh:oai:https://orca.cardiff.ac.uk:78716","doi":null,"is_oa":false,"landing_page_url":"https://orca.cardiff.ac.uk/id/eprint/78716/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401195","display_name":"ORCA Online Research @Cardiff (Cardiff University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I79510175","host_organization_name":"Cardiff University","host_organization_lineage":["https://openalex.org/I79510175"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.4399999976158142,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":3,"referenced_works":["https://openalex.org/W1996334075","https://openalex.org/W4232577488","https://openalex.org/W4302086460"],"related_works":["https://openalex.org/W2047576981","https://openalex.org/W4255844316","https://openalex.org/W4250600117","https://openalex.org/W4233331410","https://openalex.org/W2048177860","https://openalex.org/W1814040499","https://openalex.org/W2058836664","https://openalex.org/W4210762450","https://openalex.org/W4206793509","https://openalex.org/W4250350179"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-18T09:31:52.927876","created_date":"2016-06-24T00:00:00"}