{"id":"https://openalex.org/W2071248710","doi":"https://doi.org/10.1016/j.cpa.2013.08.010","title":"Douglasian cultural dialogues and the Financial Reporting Council complexity project","display_name":"Douglasian cultural dialogues and the Financial Reporting Council complexity project","publication_year":2013,"publication_date":"2013-09-03","ids":{"openalex":"https://openalex.org/W2071248710","doi":"https://doi.org/10.1016/j.cpa.2013.08.010","mag":"2071248710"},"language":"en","primary_location":{"id":"doi:10.1016/j.cpa.2013.08.010","doi":"https://doi.org/10.1016/j.cpa.2013.08.010","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2013.08.010","pdf_url":null,"source":{"id":"https://openalex.org/S66510378","display_name":"Critical Perspectives on Accounting","issn_l":"1045-2354","issn":["1045-2354","1095-9955"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","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":"Critical Perspectives on Accounting","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/A5033820690","display_name":"Philip Linsley","orcid":"https://orcid.org/0000-0003-2005-5079","observed_orcids":["https://orcid.org/0000-0003-2005-5079"]},"institutions":[{"id":"https://openalex.org/I52099693","display_name":"University of York","ror":"https://ror.org/04m01e293","country_code":"GB","type":"education","lineage":["https://openalex.org/I52099693"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"Philip M. Linsley","raw_affiliation_strings":["The York Management School, The University of York, Heslington, York YO10 5GD, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The York Management School, The University of York, Heslington, York YO10 5GD, UK","institution_ids":["https://openalex.org/I52099693"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5083133377","display_name":"Philip J. Shrives","orcid":"https://orcid.org/0000-0002-1912-7015","observed_orcids":["https://orcid.org/0000-0002-1912-7015"]},"institutions":[{"id":"https://openalex.org/I32394136","display_name":"Northumbria University","ror":"https://ror.org/049e6bc10","country_code":"GB","type":"education","lineage":["https://openalex.org/I32394136"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Philip J. Shrives","raw_affiliation_strings":["Newcastle Business School, Northumbria University, Newcastle upon Tyne NE1 8ST, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Newcastle Business School, Northumbria University, Newcastle upon Tyne NE1 8ST, UK","institution_ids":["https://openalex.org/I32394136"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5033820690"],"corresponding_institution_ids":["https://openalex.org/I52099693"],"apc_list":{"value":4460,"currency":"USD","value_usd":4460},"apc_paid":null,"fwci":4.546,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.9484896,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"25","issue":"8","first_page":"757","last_page":"770"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9047999978065491,"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":0.9047999978065491,"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/T14031","display_name":"Global and Cross-Cultural Management","score":0.0210999995470047,"subfield":{"id":"https://openalex.org/subfields/1403","display_name":"Business and International 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/T10797","display_name":"Accounting and Organizational Management","score":0.02070000022649765,"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/mary-douglas","display_name":"Mary Douglas","score":0.9380000233650208},{"id":"https://openalex.org/keywords/dialogue-of-cultures","display_name":"cultural dialogue","score":0.9879999756813049},{"id":"https://openalex.org/keywords/hofstede-s-cultural-dimensions","display_name":"Hofstede cultural dimensions","score":0.9229999780654907},{"id":"https://openalex.org/keywords/financial-reporting-council","display_name":"Financial Reporting Council","score":0.8240000009536743},{"id":"https://openalex.org/keywords/solidarity","display_name":"solidarity","score":0.746999979019165}],"concepts":[{"id":"https://openalex.org/C67356462","wikidata":"https://www.wikidata.org/wiki/Q5807210","display_name":"Hofstede's cultural dimensions theory","level":2,"score":0.8198579549789429},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7096907496452332},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.5925114154815674},{"id":"https://openalex.org/C91306197","wikidata":"https://www.wikidata.org/wiki/Q45767","display_name":"Competition (biology)","level":2,"score":0.5573705434799194},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.4699160158634186},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4243199825286865},{"id":"https://openalex.org/C39489675","wikidata":"https://www.wikidata.org/wiki/Q1791882","display_name":"Culture theory","level":2,"score":0.42137905955314636},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.41292059421539307},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.3912183344364166},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.27261245250701904},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2165258824825287},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.21498647332191467},{"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/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C19165224","wikidata":"https://www.wikidata.org/wiki/Q23404","display_name":"Anthropology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.cpa.2013.08.010","doi":"https://doi.org/10.1016/j.cpa.2013.08.010","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2013.08.010","pdf_url":null,"source":{"id":"https://openalex.org/S66510378","display_name":"Critical Perspectives on Accounting","issn_l":"1045-2354","issn":["1045-2354","1095-9955"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","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":"Critical Perspectives on Accounting","raw_type":"journal-article"},{"id":"pmh:oai:nrl.northumbria.ac.uk:14629","doi":null,"is_oa":false,"landing_page_url":"https://nrl.northumbria.ac.uk/id/eprint/14629/1/Shrives_P_Douglasian_cultural_dialogues_and_the_FRC_complexity_project_%283%29.pdf","pdf_url":"https://nrl.northumbria.ac.uk/id/eprint/14629/1/Shrives_P_Douglasian_cultural_dialogues_and_the_FRC_complexity_project_%283%29.pdf","source":{"id":"https://openalex.org/S4306401884","display_name":"Northumbria Research Link (Northumbria University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I32394136","host_organization_name":"Northumbria University","host_organization_lineage":["https://openalex.org/I32394136"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Article"},{"id":"pmh:oai:RePEc:eee:crpeac:v:25:y:2014:i:8:p:757-770","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1045235413001007","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":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":44,"referenced_works":["https://openalex.org/W94540047","https://openalex.org/W204377010","https://openalex.org/W204396357","https://openalex.org/W589879287","https://openalex.org/W602644948","https://openalex.org/W803222988","https://openalex.org/W1482946002","https://openalex.org/W1495308733","https://openalex.org/W1523617805","https://openalex.org/W1569573623","https://openalex.org/W1588633066","https://openalex.org/W1949370668","https://openalex.org/W1986083625","https://openalex.org/W1989142096","https://openalex.org/W1992355684","https://openalex.org/W1999705285","https://openalex.org/W2003937960","https://openalex.org/W2021907516","https://openalex.org/W2028936493","https://openalex.org/W2029350290","https://openalex.org/W2031532171","https://openalex.org/W2041534779","https://openalex.org/W2056897792","https://openalex.org/W2075668925","https://openalex.org/W2078840168","https://openalex.org/W2093386339","https://openalex.org/W2108462557","https://openalex.org/W2139301063","https://openalex.org/W2146875579","https://openalex.org/W2153227577","https://openalex.org/W2154962530","https://openalex.org/W2161601412","https://openalex.org/W2167336145","https://openalex.org/W2338335134","https://openalex.org/W2339831047","https://openalex.org/W2469509177","https://openalex.org/W2797059791","https://openalex.org/W3204003834","https://openalex.org/W4205694217","https://openalex.org/W4300821400","https://openalex.org/W6608265091","https://openalex.org/W6608366686","https://openalex.org/W6676097601","https://openalex.org/W6756847060"],"related_works":["https://openalex.org/W7065311426","https://openalex.org/W3139445169","https://openalex.org/W2094576380","https://openalex.org/W1970513256","https://openalex.org/W7212057220","https://openalex.org/W7208719828","https://openalex.org/W1540071011","https://openalex.org/W6991586023","https://openalex.org/W3112221323","https://openalex.org/W7110878039"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}
