{"id":"https://openalex.org/W2117341908","doi":"https://doi.org/10.1111/j.1467-6281.1992.tb00281.x","title":"Measuring International Harmonization and Standardization: A Comment","display_name":"Measuring International Harmonization and Standardization: A Comment","publication_year":1992,"publication_date":"1992-09-01","ids":{"openalex":"https://openalex.org/W2117341908","doi":"https://doi.org/10.1111/j.1467-6281.1992.tb00281.x","mag":"2117341908"},"language":"en","primary_location":{"id":"doi:10.1111/j.1467-6281.1992.tb00281.x","doi":"https://doi.org/10.1111/j.1467-6281.1992.tb00281.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-6281.1992.tb00281.x","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","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/A5086832181","display_name":"Leo G. van der Tas","orcid":"https://orcid.org/0000-0003-3527-6042","observed_orcids":["https://orcid.org/0000-0003-3527-6042"]},"institutions":[{"id":"https://openalex.org/I913958620","display_name":"Erasmus University Rotterdam","ror":"https://ror.org/057w15z03","country_code":"NL","type":"education","lineage":["https://openalex.org/I913958620"]}],"countries":["NL"],"is_corresponding":true,"raw_author_name":"LEO G. VAN DER TAS","raw_affiliation_strings":["Leo G. vander Tas is a Member of the Commission of the European Communities and of the Department of Finance and Management, Erasmus University, Rotterdam"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Leo G. vander Tas is a Member of the Commission of the European Communities and of the Department of Finance and Management, Erasmus University, Rotterdam","institution_ids":["https://openalex.org/I913958620"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5086832181"],"corresponding_institution_ids":["https://openalex.org/I913958620"],"apc_list":{"value":3400,"currency":"USD","value_usd":3400},"apc_paid":null,"fwci":9.0322,"has_fulltext":false,"cited_by_count":69,"citation_normalized_percentile":{"value":0.97096054,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"28","issue":"2","first_page":"211","last_page":"216"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.43459999561309814,"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":0.43459999561309814,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.17739999294281006,"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/T14030","display_name":"Taxation and Legal Issues","score":0.025699999183416367,"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/international-harmonization","display_name":"international harmonization","score":0.9829999804496765},{"id":"https://openalex.org/keywords/standardization","display_name":"standardization","score":0.8230000138282776},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.5989999771118164},{"id":"https://openalex.org/keywords/international-accounting-standards-convergence","display_name":"international accounting standards convergence","score":0.3779999911785126}],"concepts":[{"id":"https://openalex.org/C2779157386","wikidata":"https://www.wikidata.org/wiki/Q43499","display_name":"Erasmus+","level":3,"score":0.9538227319717407},{"id":"https://openalex.org/C2779962950","wikidata":"https://www.wikidata.org/wiki/Q5659376","display_name":"Harmonization","level":2,"score":0.7479713559150696},{"id":"https://openalex.org/C188087704","wikidata":"https://www.wikidata.org/wiki/Q369577","display_name":"Standardization","level":2,"score":0.7075417041778564},{"id":"https://openalex.org/C161191863","wikidata":"https://www.wikidata.org/wiki/Q199655","display_name":"Library science","level":1,"score":0.6548229455947876},{"id":"https://openalex.org/C3020782553","wikidata":"https://www.wikidata.org/wiki/Q8880","display_name":"European commission","level":3,"score":0.6116631031036377},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.5372531414031982},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5368419885635376},{"id":"https://openalex.org/C2778805511","wikidata":"https://www.wikidata.org/wiki/Q1713","display_name":"Citation","level":2,"score":0.5185671448707581},{"id":"https://openalex.org/C3019422483","wikidata":"https://www.wikidata.org/wiki/Q1646605","display_name":"Member states","level":3,"score":0.506939709186554},{"id":"https://openalex.org/C86251818","wikidata":"https://www.wikidata.org/wiki/Q816754","display_name":"Benchmarking","level":2,"score":0.41339990496635437},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3780251145362854},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.30906158685684204},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.29535216093063354},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.26780855655670166},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.2620982229709625},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.22587370872497559},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.20240238308906555},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18849140405654907},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.11045682430267334},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.0882362425327301},{"id":"https://openalex.org/C52119013","wikidata":"https://www.wikidata.org/wiki/Q50637","display_name":"Art history","level":1,"score":0.0710274875164032},{"id":"https://openalex.org/C107038049","wikidata":"https://www.wikidata.org/wiki/Q35986","display_name":"Aesthetics","level":1,"score":0.0},{"id":"https://openalex.org/C52069626","wikidata":"https://www.wikidata.org/wiki/Q4692","display_name":"The Renaissance","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/j.1467-6281.1992.tb00281.x","doi":"https://doi.org/10.1111/j.1467-6281.1992.tb00281.x","is_oa":false,"landing_page_url":"https://doi.org/10.1111/j.1467-6281.1992.tb00281.x","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17","score":0.46000000834465027}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W2000838716","https://openalex.org/W2158869578","https://openalex.org/W2244449123","https://openalex.org/W2942377897"],"related_works":["https://openalex.org/W2089072223","https://openalex.org/W7052759840","https://openalex.org/W2105435416","https://openalex.org/W4245639819","https://openalex.org/W2341289100","https://openalex.org/W6941084471","https://openalex.org/W595148244","https://openalex.org/W2904403591","https://openalex.org/W1524107502","https://openalex.org/W2000838716"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":6},{"year":2012,"cited_by_count":4}],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2016-06-24T00:00:00"}