{"id":"https://openalex.org/W2095464255","doi":"https://doi.org/10.1016/j.cpa.2003.08.010","title":"Corporate governance and accounting systems: a critical perspective","display_name":"Corporate governance and accounting systems: a critical perspective","publication_year":2004,"publication_date":"2004-06-12","ids":{"openalex":"https://openalex.org/W2095464255","doi":"https://doi.org/10.1016/j.cpa.2003.08.010","mag":"2095464255"},"language":"en","primary_location":{"id":"doi:10.1016/j.cpa.2003.08.010","doi":"https://doi.org/10.1016/j.cpa.2003.08.010","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2003.08.010","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/A5054681669","display_name":"Yvon Pesqueux","orcid":"https://orcid.org/0000-0002-7850-0844","observed_orcids":["https://orcid.org/0000-0002-7850-0844"]},"institutions":[{"id":"https://openalex.org/I124158823","display_name":"Conservatoire National des Arts et M\u00e9tiers","ror":"https://ror.org/0175hh227","country_code":"FR","type":"education","lineage":["https://openalex.org/I124158823","https://openalex.org/I4210134562"]}],"countries":["FR"],"is_corresponding":true,"raw_author_name":"Yvon Pesqueux","raw_affiliation_strings":["C.N.A.M., D\u00e9veloppement des Syst\u00e8mes d\u2019Organisation, 292, rue Saint-Martin, 75141 Paris Cedex 03, France"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"C.N.A.M., D\u00e9veloppement des Syst\u00e8mes d\u2019Organisation, 292, rue Saint-Martin, 75141 Paris Cedex 03, France","institution_ids":["https://openalex.org/I124158823"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5054681669"],"corresponding_institution_ids":["https://openalex.org/I124158823"],"apc_list":{"value":4460,"currency":"USD","value_usd":4460},"apc_paid":null,"fwci":7.4007,"has_fulltext":false,"cited_by_count":39,"citation_normalized_percentile":{"value":0.97038138,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":98},"biblio":{"volume":"16","issue":"6","first_page":"797","last_page":"823"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.25760000944137573,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.25760000944137573,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.2232999950647354,"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":0.218299999833107,"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/corporate-governance","display_name":"corporate governance","score":0.9990000128746033},{"id":"https://openalex.org/keywords/accounting-systems","display_name":"accounting systems","score":0.9819999933242798},{"id":"https://openalex.org/keywords/ideology","display_name":"ideology","score":0.6520000100135803},{"id":"https://openalex.org/keywords/bourgeoisie","display_name":"bourgeoisie","score":0.6489999890327454},{"id":"https://openalex.org/keywords/shareholder-activism","display_name":"shareholder activism","score":0.6499999761581421},{"id":"https://openalex.org/keywords/board-of-directors","display_name":"board of directors","score":0.9039999842643738},{"id":"https://openalex.org/keywords/corporate-control","display_name":"corporate control","score":0.4790000021457672},{"id":"https://openalex.org/keywords/audit-firms","display_name":"public accounting firms","score":0.8349999785423279},{"id":"https://openalex.org/keywords/managerial-ideology","display_name":"management ideology","score":0.8610000014305115}],"concepts":[{"id":"https://openalex.org/C158071213","wikidata":"https://www.wikidata.org/wiki/Q7257","display_name":"Ideology","level":3,"score":0.7697700262069702},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7692214846611023},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.7455485463142395},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7386274337768555},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5229640603065491},{"id":"https://openalex.org/C7991579","wikidata":"https://www.wikidata.org/wiki/Q17955","display_name":"Criticism","level":2,"score":0.4829213321208954},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.45848578214645386},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.438754677772522},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.421310693025589},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.40443921089172363},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3632737994194031},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.21136704087257385},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.17106389999389648},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13041046261787415},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.09444817900657654},{"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/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.cpa.2003.08.010","doi":"https://doi.org/10.1016/j.cpa.2003.08.010","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2003.08.010","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"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W564900008","https://openalex.org/W1567717527","https://openalex.org/W2032517034","https://openalex.org/W2088564983","https://openalex.org/W2110304458","https://openalex.org/W2291605844","https://openalex.org/W2291826118","https://openalex.org/W2940307516"],"related_works":["https://openalex.org/W1966381616","https://openalex.org/W2048437376","https://openalex.org/W7131356608","https://openalex.org/W7099292857","https://openalex.org/W3035431292","https://openalex.org/W4400504566","https://openalex.org/W4239625258","https://openalex.org/W2133632841","https://openalex.org/W7099689781","https://openalex.org/W1584888146"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":5},{"year":2018,"cited_by_count":5},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
