{"id":"https://openalex.org/W2097708267","doi":null,"title":"Taking a closer look: the why and how of new accounting practices in an Australian religious/charitable organisation","display_name":"Taking a closer look: the why and how of new accounting practices in an Australian religious/charitable organisation","publication_year":2003,"publication_date":"2003-01-01","ids":{"openalex":"https://openalex.org/W2097708267","mag":"2097708267"},"language":"en","primary_location":{"id":"pmh:oai:ro.uow.edu.au:commpapers-1135","doi":null,"is_oa":false,"landing_page_url":"https://ro.uow.edu.au/commpapers/128","pdf_url":null,"source":{"id":"https://openalex.org/S4306400510","display_name":"Research Online (University of Wollongong)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I204824540","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/I204824540"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty of Commerce - Papers (Archive)","raw_type":"presentation"},"volume":null,"type":"other","is_traditional":false,"indexed_in":[],"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/A5041670510","display_name":"Helen Irvine","orcid":"https://orcid.org/0000-0002-5606-2644","observed_orcids":["https://orcid.org/0000-0002-5606-2644"]},"institutions":[{"id":"https://openalex.org/I204824540","display_name":"University of Wollongong","ror":"https://ror.org/00jtmb277","country_code":"AU","type":"education","lineage":["https://openalex.org/I204824540"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Helen Irvine","raw_affiliation_strings":["University of Wollongong"],"raw_orcid":"https://orcid.org/0000-0002-5606-2644","affiliations":[{"raw_affiliation_string":"University of Wollongong","institution_ids":["https://openalex.org/I204824540"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5041670510"],"corresponding_institution_ids":["https://openalex.org/I204824540"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10344","display_name":"Management and Organizational Studies","score":0.9442999958992004,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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"}},"topics":[{"id":"https://openalex.org/T10344","display_name":"Management and Organizational Studies","score":0.9442999958992004,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource 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":0.04879999905824661,"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":0.002199999988079071,"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/accounting-practice","display_name":"accounting practice","score":0.7799999713897705},{"id":"https://openalex.org/keywords/institutional-theory","display_name":"institutional theory","score":0.7170000076293945},{"id":"https://openalex.org/keywords/religious-organizations","display_name":"religious organizations","score":0.6899999976158142},{"id":"https://openalex.org/keywords/charitable-organizations","display_name":"charitable institutions","score":0.968999981880188},{"id":"https://openalex.org/keywords/third-sector","display_name":"third sector","score":0.925000011920929},{"id":"https://openalex.org/keywords/institutional-embeddedness","display_name":"institutional embeddedness","score":0.42500001192092896},{"id":"https://openalex.org/keywords/organizational-change","display_name":"organizational change","score":0.6940000057220459}],"concepts":[{"id":"https://openalex.org/C2778847159","wikidata":"https://www.wikidata.org/wiki/Q730099","display_name":"New institutionalism","level":3,"score":0.6115840673446655},{"id":"https://openalex.org/C2776289891","wikidata":"https://www.wikidata.org/wiki/Q1931511","display_name":"Neglect","level":2,"score":0.595344603061676},{"id":"https://openalex.org/C2776503585","wikidata":"https://www.wikidata.org/wiki/Q1172301","display_name":"Institutionalism","level":3,"score":0.5939610004425049},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.5561596751213074},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.5479096174240112},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.5009458065032959},{"id":"https://openalex.org/C147887874","wikidata":"https://www.wikidata.org/wiki/Q16252774","display_name":"Institutional theory","level":2,"score":0.47837892174720764},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.4671466052532196},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.46661439538002014},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3316875696182251},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.33027923107147217},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.20000243186950684},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.10853502154350281},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.10146623849868774},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C159110408","wikidata":"https://www.wikidata.org/wiki/Q121176","display_name":"Nursing","level":1,"score":0.0},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:ro.uow.edu.au:commpapers-1135","doi":null,"is_oa":false,"landing_page_url":"https://ro.uow.edu.au/commpapers/128","pdf_url":null,"source":{"id":"https://openalex.org/S4306400510","display_name":"Research Online (University of Wollongong)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I204824540","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/I204824540"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty of Commerce - Papers (Archive)","raw_type":"presentation"},{"id":"pmh:oai:figshare.com:article/27706743","doi":null,"is_oa":false,"landing_page_url":"https://figshare.com/articles/conference_contribution/Taking_a_closer_look_the_why_and_how_of_new_accounting_practices_in_an_Australian_religious_charitable_organisation/27706743","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"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":"Conference contribution"},{"id":"mag:2097708267","doi":null,"is_oa":false,"landing_page_url":"https://eprints.qut.edu.au/13069/1/13069.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306525247","display_name":"QUT Business School","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"QUT Business School","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":80,"referenced_works":["https://openalex.org/W28028986","https://openalex.org/W347285185","https://openalex.org/W1204872092","https://openalex.org/W1488523453","https://openalex.org/W1563389553","https://openalex.org/W1802726846","https://openalex.org/W1965278510","https://openalex.org/W1966534535","https://openalex.org/W1967328509","https://openalex.org/W1970326724","https://openalex.org/W1971805457","https://openalex.org/W1973114563","https://openalex.org/W1974918799","https://openalex.org/W1983407795","https://openalex.org/W1984917289","https://openalex.org/W1986310198","https://openalex.org/W1993476664","https://openalex.org/W1993663609","https://openalex.org/W1994777012","https://openalex.org/W1996114018","https://openalex.org/W2001964218","https://openalex.org/W2005721219","https://openalex.org/W2006441993","https://openalex.org/W2008213571","https://openalex.org/W2010046818","https://openalex.org/W2012245972","https://openalex.org/W2016311789","https://openalex.org/W2018944729","https://openalex.org/W2019264118","https://openalex.org/W2026272846","https://openalex.org/W2029510332","https://openalex.org/W2031483304","https://openalex.org/W2043201255","https://openalex.org/W2043723207","https://openalex.org/W2044459153","https://openalex.org/W2044840455","https://openalex.org/W2046265833","https://openalex.org/W2046710094","https://openalex.org/W2059770760","https://openalex.org/W2062853059","https://openalex.org/W2067073311","https://openalex.org/W2068327439","https://openalex.org/W2073506374","https://openalex.org/W2075070540","https://openalex.org/W2077738572","https://openalex.org/W2082792142","https://openalex.org/W2091818027","https://openalex.org/W2093419181","https://openalex.org/W2093807333","https://openalex.org/W2094802631","https://openalex.org/W2115875966","https://openalex.org/W2117656295","https://openalex.org/W2117775033","https://openalex.org/W2119176305","https://openalex.org/W2133246388","https://openalex.org/W2135981386","https://openalex.org/W2140433021","https://openalex.org/W2146637469","https://openalex.org/W2148261182","https://openalex.org/W2150096252","https://openalex.org/W2151062063","https://openalex.org/W2159739023","https://openalex.org/W2166418048","https://openalex.org/W2167919564","https://openalex.org/W2172230798","https://openalex.org/W2252113538","https://openalex.org/W2316515185","https://openalex.org/W2322936666","https://openalex.org/W2324018594","https://openalex.org/W2333548658","https://openalex.org/W2478137413","https://openalex.org/W2523892548","https://openalex.org/W2728572473","https://openalex.org/W2767283958","https://openalex.org/W2996514894","https://openalex.org/W3022382094","https://openalex.org/W3120940131","https://openalex.org/W3122348001","https://openalex.org/W3124195391","https://openalex.org/W3124423022"],"related_works":["https://openalex.org/W3216120224","https://openalex.org/W1565943767","https://openalex.org/W2184321409","https://openalex.org/W1488523453","https://openalex.org/W7097618708","https://openalex.org/W76718208","https://openalex.org/W1553343322","https://openalex.org/W1479944762","https://openalex.org/W107223623","https://openalex.org/W1489352395"],"abstract_inverted_index":{"Neo-institutional":[0],"sociology":[1],"proposes":[2],"that":[3,67],"organisations":[4,65],"in":[5,10,31,54,58,60,66],"a":[6,70,77,99,140],"particular":[7,110],"field":[8],"behave":[9],"essentially":[11],"the":[12,19,32,55,84,94,115,128,136,145],"same":[13],"way.":[14],"In":[15],"taking":[16],"for":[17,139],"granted":[18],"prevalence":[20],"of":[21,34,74,86,96,102,108,127,144,148],"institutionalised":[22],"activities,":[23],"such":[24],"as":[25,98],"accounting,":[26],"however,":[27],"it":[28],"offers":[29,122],"little":[30],"way":[33],"penetrating":[35],"insights":[36,119],"into":[37,50,69],"how,":[38],"and":[39,48,123],"to":[40,82,92],"what":[41],"extent,":[42],"those":[43],"activities":[44],"are":[45],"actually":[46],"introduced":[47],"embedded":[49],"individual":[51,153],"organisations.":[52,154],"Changes":[53],"nonprofit":[56],"environment":[57],"Australia":[59],"recent":[61],"years":[62],"have":[63],"catapulted":[64],"sector":[68],"new":[71,87],"corporate":[72],"mode":[73],"operation,":[75],"providing":[76],"unique":[78],"opportunity":[79],"not":[80],"only":[81],"observe":[83],"introduction":[85],"accounting":[88],"practices,":[89],"but":[90],"also":[91,124],"critique":[93],"usefulness":[95],"neo-institutionalism":[97],"complete":[100],"explanation":[101,143],"organisational":[103],"behaviour.":[104],"A":[105,131],"brief":[106],"study":[107],"one":[109],"religious/charitable":[111],"organisation":[112],"highlights":[113],"both":[114],"valuable":[116],"\"big":[117],"picture\"":[118],"institutional":[120,133],"theory":[121],"its":[125],"neglect":[126],"\"micro\"":[129],"view.":[130],"modified":[132],"lens":[134],"provides":[135],"fine-tuning":[137],"necessary":[138],"more":[141],"satisfying":[142],"likely":[146],"impact":[147],"institutionally":[149],"desirable":[150],"practices":[151],"on":[152]},"counts_by_year":[{"year":2013,"cited_by_count":1}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}
