{"id":"https://openalex.org/W2116213620","doi":"https://doi.org/10.1016/0377-2217(83)90093-0","title":"Management accounting and operational research","display_name":"Management accounting and operational research","publication_year":1983,"publication_date":"1983-08-01","ids":{"openalex":"https://openalex.org/W2116213620","doi":"https://doi.org/10.1016/0377-2217(83)90093-0","mag":"2116213620"},"language":"en","primary_location":{"id":"doi:10.1016/0377-2217(83)90093-0","doi":"https://doi.org/10.1016/0377-2217(83)90093-0","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0377-2217(83)90093-0","pdf_url":null,"source":{"id":"https://openalex.org/S103321696","display_name":"European Journal of Operational Research","issn_l":"0377-2217","issn":["0377-2217","1872-6860"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1","jufo-2","ki-jl-2","norway-2","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":"European Journal of Operational Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://research.tilburguniversity.edu/en/publications/da4f2baa-f699-48f2-80b7-89bb34bc924f","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5084179189","display_name":"J. Kriens","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I193700539","display_name":"Tilburg University","ror":"https://ror.org/04b8v1s79","country_code":"NL","type":"education","lineage":["https://openalex.org/I193700539"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"J. Kriens","raw_affiliation_strings":["Department of Econometrics, Tilburg University, 5000 LE Tilburg, Netherlands"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Econometrics, Tilburg University, 5000 LE Tilburg, Netherlands","institution_ids":["https://openalex.org/I193700539"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5057389458","display_name":"J. Th. van Lieshout","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I193700539","display_name":"Tilburg University","ror":"https://ror.org/04b8v1s79","country_code":"NL","type":"education","lineage":["https://openalex.org/I193700539"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"J.Th. van Lieshout","raw_affiliation_strings":["Department of Econometrics, Tilburg University, 5000 LE Tilburg, Netherlands"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Econometrics, Tilburg University, 5000 LE Tilburg, Netherlands","institution_ids":["https://openalex.org/I193700539"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5045658347","display_name":"J.H.J. Roemen","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I193700539","display_name":"Tilburg University","ror":"https://ror.org/04b8v1s79","country_code":"NL","type":"education","lineage":["https://openalex.org/I193700539"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"J. Roemen","raw_affiliation_strings":["Department of Econometrics, Tilburg University, 5000 LE Tilburg, Netherlands"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Econometrics, Tilburg University, 5000 LE Tilburg, Netherlands","institution_ids":["https://openalex.org/I193700539"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5062552905","display_name":"Piet A. Verheyen","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I193700539","display_name":"Tilburg University","ror":"https://ror.org/04b8v1s79","country_code":"NL","type":"education","lineage":["https://openalex.org/I193700539"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"P. Verheyen","raw_affiliation_strings":["Department of Econometrics, Tilburg University, 5000 LE Tilburg, Netherlands"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Econometrics, Tilburg University, 5000 LE Tilburg, Netherlands","institution_ids":["https://openalex.org/I193700539"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I193700539"],"apc_list":{"value":3290,"currency":"USD","value_usd":3290},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.37483787,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"13","issue":"4","first_page":"339","last_page":"352"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9351000189781189,"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/T10797","display_name":"Accounting and Organizational Management","score":0.9351000189781189,"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/T13706","display_name":"Management and Optimization Techniques","score":0.030899999663233757,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and 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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.01899999938905239,"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/management-accounting","display_name":"management accounting","score":0.9980000257492065},{"id":"https://openalex.org/keywords/operational-research","display_name":"operational research","score":0.7519999742507935},{"id":"https://openalex.org/keywords/budgeting","display_name":"budgeting","score":0.9850000143051147},{"id":"https://openalex.org/keywords/input-output-analysis","display_name":"input-output analysis","score":0.9990000128746033},{"id":"https://openalex.org/keywords/cost-volume-profit-analysis","display_name":"cost-volume-profit analysis","score":0.9990000128746033},{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.9940000176429749},{"id":"https://openalex.org/keywords/decentralized-organizations","display_name":"decentralized organizations","score":0.7310000061988831}],"concepts":[{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.7574013471603394},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.6577825546264648},{"id":"https://openalex.org/C189429903","wikidata":"https://www.wikidata.org/wiki/Q2449746","display_name":"Cost\u2013volume\u2013profit analysis","level":5,"score":0.6109404563903809},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.5715043544769287},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.5195660591125488},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5137839913368225},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.48059985041618347},{"id":"https://openalex.org/C21654378","wikidata":"https://www.wikidata.org/wiki/Q1771203","display_name":"Project accounting","level":5,"score":0.47114482522010803},{"id":"https://openalex.org/C2777203310","wikidata":"https://www.wikidata.org/wiki/Q646278","display_name":"Transfer pricing","level":3,"score":0.46676039695739746},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.4410057067871094},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.41602444648742676},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.35528284311294556},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.344137966632843},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2042657732963562},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13203436136245728},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.11623573303222656},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.08946502208709717},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.0},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.0}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.1016/0377-2217(83)90093-0","doi":"https://doi.org/10.1016/0377-2217(83)90093-0","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0377-2217(83)90093-0","pdf_url":null,"source":{"id":"https://openalex.org/S103321696","display_name":"European Journal of Operational Research","issn_l":"0377-2217","issn":["0377-2217","1872-6860"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1","jufo-2","ki-jl-2","norway-2","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":"European Journal of Operational Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:tiu:tiutis:da4f2baa-f699-48f2-80b7-89bb34bc924f","doi":null,"is_oa":false,"landing_page_url":"https://repository.tilburguniversity.edu/bitstreams/71211d3b-9427-4631-9b73-0d35ba3020e7/download","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":"preprint"},{"id":"pmh:oai:tilburguniversity.edu:openaire_cris_publications/da4f2baa-f699-48f2-80b7-89bb34bc924f","doi":null,"is_oa":false,"landing_page_url":"https://repository.tilburguniversity.edu/bitstreams/71211d3b-9427-4631-9b73-0d35ba3020e7/download","pdf_url":null,"source":{"id":"https://openalex.org/S4306401490","display_name":"Research portal (Tilburg University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I193700539","host_organization_name":"Tilburg University","host_organization_lineage":["https://openalex.org/I193700539"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Kriens, J, van Lieshout, J T H C, Roemen, J H J & Verheyen, P A 1983, Management accounting and operational research. Ter discussie FEW, vol. 83.03, vol. 83.03, Unknown Publisher.","raw_type":"info:eu-repo/semantics/report"},{"id":"pmh:uvt:oai:tilburguniversity.edu:publications/da4f2baa-f699-48f2-80b7-89bb34bc924f","doi":null,"is_oa":true,"landing_page_url":"https://research.tilburguniversity.edu/en/publications/da4f2baa-f699-48f2-80b7-89bb34bc924f","pdf_url":null,"source":{"id":"https://openalex.org/S4306401843","display_name":"Data Archiving and Networked Services (DANS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1322597698","host_organization_name":"Royal Netherlands Academy of Arts and Sciences","host_organization_lineage":["https://openalex.org/I1322597698"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/report"},{"id":"mag:3091541353","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/p/tiu/tiutis/da4f2baa-f699-48f2-80b7-89bb34bc924f.html","pdf_url":null,"source":{"id":"https://openalex.org/S4363606116","display_name":"Ter discussie FEW","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Ter discussie FEW","raw_type":null},{"id":"pmh:oai:RePEc:eee:ejores:v:13:y:1983:i:4:p:339-352","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/0377-2217(83)90093-0","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":{"id":"pmh:uvt:oai:tilburguniversity.edu:publications/da4f2baa-f699-48f2-80b7-89bb34bc924f","doi":null,"is_oa":true,"landing_page_url":"https://research.tilburguniversity.edu/en/publications/da4f2baa-f699-48f2-80b7-89bb34bc924f","pdf_url":null,"source":{"id":"https://openalex.org/S4306401843","display_name":"Data Archiving and Networked Services (DANS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1322597698","host_organization_name":"Royal Netherlands Academy of Arts and Sciences","host_organization_lineage":["https://openalex.org/I1322597698"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/report"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":47,"referenced_works":["https://openalex.org/W263229534","https://openalex.org/W351373878","https://openalex.org/W582068683","https://openalex.org/W650826039","https://openalex.org/W1531422318","https://openalex.org/W1548300596","https://openalex.org/W1575162446","https://openalex.org/W1584997512","https://openalex.org/W1600578371","https://openalex.org/W1964408286","https://openalex.org/W1970192551","https://openalex.org/W1992614621","https://openalex.org/W1996118946","https://openalex.org/W1997999410","https://openalex.org/W2006202133","https://openalex.org/W2011679774","https://openalex.org/W2014551788","https://openalex.org/W2044121814","https://openalex.org/W2064689819","https://openalex.org/W2073990091","https://openalex.org/W2076095994","https://openalex.org/W2078040677","https://openalex.org/W2081002185","https://openalex.org/W2091698629","https://openalex.org/W2094302560","https://openalex.org/W2094939327","https://openalex.org/W2098608943","https://openalex.org/W2099190243","https://openalex.org/W2104604109","https://openalex.org/W2127470768","https://openalex.org/W2129580538","https://openalex.org/W2246303432","https://openalex.org/W2318989000","https://openalex.org/W2324106896","https://openalex.org/W2331376704","https://openalex.org/W2339616846","https://openalex.org/W2401095270","https://openalex.org/W2404667227","https://openalex.org/W2488179971","https://openalex.org/W2564836012","https://openalex.org/W2797416897","https://openalex.org/W2797770695","https://openalex.org/W2971272088","https://openalex.org/W3026149606","https://openalex.org/W3109119980","https://openalex.org/W4232933482","https://openalex.org/W4237495822"],"related_works":["https://openalex.org/W7215067438","https://openalex.org/W114310154","https://openalex.org/W3145456525","https://openalex.org/W659456668","https://openalex.org/W4301382657","https://openalex.org/W621126963","https://openalex.org/W4299353254","https://openalex.org/W4300851587","https://openalex.org/W2255472479","https://openalex.org/W3183253572"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}