{"id":"https://openalex.org/W2068501929","doi":"https://doi.org/10.1111/1467-9302.00112","title":"Resource Accounting and Executive Agencies","display_name":"Resource Accounting and Executive Agencies","publication_year":1998,"publication_date":"1998-04-01","ids":{"openalex":"https://openalex.org/W2068501929","doi":"https://doi.org/10.1111/1467-9302.00112","mag":"2068501929"},"language":"en","primary_location":{"id":"doi:10.1111/1467-9302.00112","doi":"https://doi.org/10.1111/1467-9302.00112","is_oa":false,"landing_page_url":"https://doi.org/10.1111/1467-9302.00112","pdf_url":null,"source":{"id":"https://openalex.org/S87681011","display_name":"Public Money & Management","issn_l":"0954-0962","issn":["0954-0962","1467-9302"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Money 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/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":["Cardiff Business School, University of Wales, Cardiff"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Cardiff Business School, University of Wales, Cardiff","institution_ids":["https://openalex.org/I79510175","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/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":["Cardiff Business School, University of Wales, Cardiff"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Cardiff Business School, University of Wales, Cardiff","institution_ids":["https://openalex.org/I79510175","https://openalex.org/I97429440"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.7452,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.92277893,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"18","issue":"2","first_page":"29","last_page":"33"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.2766000032424927,"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":0.2766000032424927,"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/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.2329999953508377,"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/T10797","display_name":"Accounting and Organizational Management","score":0.1988999992609024,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/cash-basis-accounting","display_name":"cash basis accounting","score":0.8399999737739563},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.6290000081062317},{"id":"https://openalex.org/keywords/executive-agencies","display_name":"executive branch agencies","score":0.8519999980926514},{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.828000009059906},{"id":"https://openalex.org/keywords/accounting-implementation","display_name":"accounting implementation","score":0.4620000123977661},{"id":"https://openalex.org/keywords/corporate-executives","display_name":"business executives","score":0.5889999866485596},{"id":"https://openalex.org/keywords/accounting-training","display_name":"accounting training","score":0.5839999914169312},{"id":"https://openalex.org/keywords/public-finance","display_name":"public finance","score":0.6000000238418579}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.8892734050750732},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7844126224517822},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.744728684425354},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7057164907455444},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.6260151863098145},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5448950529098511},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5315746068954468},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.44369199872016907},{"id":"https://openalex.org/C2779304628","wikidata":"https://www.wikidata.org/wiki/Q3503480","display_name":"Face (sociological concept)","level":2,"score":0.4177367389202118},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.4150194823741913},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.41363051533699036},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3560488522052765},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2240496575832367},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.07951763272285461},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","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},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"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/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C31258907","wikidata":"https://www.wikidata.org/wiki/Q1301371","display_name":"Computer network","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1111/1467-9302.00112","doi":"https://doi.org/10.1111/1467-9302.00112","is_oa":false,"landing_page_url":"https://doi.org/10.1111/1467-9302.00112","pdf_url":null,"source":{"id":"https://openalex.org/S87681011","display_name":"Public Money & Management","issn_l":"0954-0962","issn":["0954-0962","1467-9302"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Money and Management","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:pubmmg:v:18:y:1998:i:2:p:29-33","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1111/1467-9302.00112","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":"pmh:oai:https://orca.cardiff.ac.uk:157033","doi":null,"is_oa":false,"landing_page_url":"https://orca.cardiff.ac.uk/id/eprint/157033/","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":[],"sustainable_development_goals_aurora":[{"score":0.4699999988079071,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2923913229","https://openalex.org/W4415775838","https://openalex.org/W1987000688","https://openalex.org/W1537340675","https://openalex.org/W4322705115","https://openalex.org/W1783283092","https://openalex.org/W2004010997","https://openalex.org/W2411615099","https://openalex.org/W3132746769","https://openalex.org/W4402300771"],"abstract_inverted_index":{"Executive":[0],"agencies":[1,54],"have":[2],"had":[3],"several":[4],"years\u2019":[5],"experience":[6],"of":[7,12,25,42],"the":[8,28,70],"introduction":[9],"and":[10,83],"development":[11],"accruals":[13,60,76],"based":[14],"accounting":[15,51,74,77],"systems.":[16],"Senior":[17],"agency":[18],"managers":[19,44],"therefore":[20],"provide":[21],"an":[22],"authoritative":[23],"source":[24],"information":[26,52],"on":[27],"problems":[29],"that":[30],"could":[31],"follow":[32],"from":[33,72],"introducing":[34],"it":[35],"more":[36],"widely":[37],"across":[38],"government.":[39],"A":[40],"survey":[41],"senior":[43],"revealed":[45],"that,":[46],"despite":[47],"major":[48],"improvements":[49],"in":[50,58],"systems,":[53],"still":[55],"face":[56],"difficulties":[57],"implementing":[59],"accounting.":[61],"Government":[62],"departments":[63],"also":[64],"seem":[65],"unlikely":[66],"to":[67,75],"accept":[68],"easily":[69],"switch":[71],"cash":[73],"without":[78],"extensive":[79],"training.":[80],"The":[81],"effort":[82],"resources":[84],"required":[85],"for":[86],"this":[87],"should":[88],"not":[89],"be":[90],"underestimated.":[91]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}