{"id":"https://openalex.org/W2143131007","doi":"https://doi.org/10.1016/j.mar.2003.12.005","title":"CEVITA\u2122: the valuation and reporting of strategic capabilities","display_name":"CEVITA\u2122: the valuation and reporting of strategic capabilities","publication_year":2004,"publication_date":"2004-01-23","ids":{"openalex":"https://openalex.org/W2143131007","doi":"https://doi.org/10.1016/j.mar.2003.12.005","mag":"2143131007"},"language":"en","primary_location":{"id":"doi:10.1016/j.mar.2003.12.005","doi":"https://doi.org/10.1016/j.mar.2003.12.005","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.mar.2003.12.005","pdf_url":null,"source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","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":"Management Accounting Research","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/A5081023194","display_name":"Janek Ratnatunga","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I158012942","display_name":"University of Richmond","ror":"https://ror.org/03y71xh61","country_code":"US","type":"education","lineage":["https://openalex.org/I158012942"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Janek Ratnatunga","raw_affiliation_strings":["Department of Accounting, University of Richmond, Richmond, VA, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, University of Richmond, Richmond, VA, USA","institution_ids":["https://openalex.org/I158012942"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5031975492","display_name":"Norman Gray","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Norman Gray","raw_affiliation_strings":["Airborne Early Warning and Control Division, Defence Materiel Organisation, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Airborne Early Warning and Control Division, Defence Materiel Organisation, Australia","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5043897365","display_name":"Kashi R. Balachandran","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I57206974","display_name":"New York University","ror":"https://ror.org/0190ak572","country_code":"US","type":"education","lineage":["https://openalex.org/I57206974"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Kashi R. Balachandran","raw_affiliation_strings":["Stern School of Business, New York University, 40 West 4th Street, New York, NY 10012, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Stern School of Business, New York University, 40 West 4th Street, New York, NY 10012, USA","institution_ids":["https://openalex.org/I57206974"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5043897365"],"corresponding_institution_ids":["https://openalex.org/I57206974"],"apc_list":{"value":3690,"currency":"USD","value_usd":3690},"apc_paid":null,"fwci":7.5004,"has_fulltext":false,"cited_by_count":44,"citation_normalized_percentile":{"value":0.96724348,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"15","issue":"1","first_page":"77","last_page":"105"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.42579999566078186,"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"}},"topics":[{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.42579999566078186,"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/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.385699987411499,"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":0.14920000731945038,"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/organizational-capabilities","display_name":"organizational capabilities","score":0.7929999828338623},{"id":"https://openalex.org/keywords/valuation-of-intangible-assets","display_name":"intangible asset valuation","score":0.765999972820282},{"id":"https://openalex.org/keywords/tangible-assets","display_name":"tangible assets","score":0.753000020980835},{"id":"https://openalex.org/keywords/internal-reporting","display_name":"internal reporting","score":0.6159999966621399},{"id":"https://openalex.org/keywords/military-units","display_name":"military units","score":0.5379999876022339},{"id":"https://openalex.org/keywords/strategic-decision-making","display_name":"strategic decision-making","score":0.6230000257492065},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.578000009059906}],"concepts":[{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.8150136470794678},{"id":"https://openalex.org/C2778380070","wikidata":"https://www.wikidata.org/wiki/Q427581","display_name":"Intangible asset","level":2,"score":0.7385677695274353},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.636114239692688},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5820461511611938},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4753950834274292},{"id":"https://openalex.org/C2779183453","wikidata":"https://www.wikidata.org/wiki/Q6043153","display_name":"Integrated reporting","level":3,"score":0.4578842222690582},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.4425581693649292},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.42922842502593994},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.36938905715942383},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3324922025203705},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.12208220362663269},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.08310043811798096},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.mar.2003.12.005","doi":"https://doi.org/10.1016/j.mar.2003.12.005","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.mar.2003.12.005","pdf_url":null,"source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","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":"Management Accounting Research","raw_type":"journal-article"},{"id":"pmh:oai:digital.library.adelaide.edu.au:1959.8/89043","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/1959.8/89043","pdf_url":null,"source":{"id":"https://openalex.org/S4306401835","display_name":"Adelaide Research & Scholarship (AR&S) (University of Adelaide)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I5681781","host_organization_name":"The University of Adelaide","host_organization_lineage":["https://openalex.org/I5681781"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"https://doi.org/10.1016/j.mar.2003.12.005","raw_type":"Journal 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":31,"referenced_works":["https://openalex.org/W31045409","https://openalex.org/W231050506","https://openalex.org/W1527935828","https://openalex.org/W1550682196","https://openalex.org/W1551794060","https://openalex.org/W1556867621","https://openalex.org/W1565400870","https://openalex.org/W1591891602","https://openalex.org/W1596432671","https://openalex.org/W1606540910","https://openalex.org/W1855283887","https://openalex.org/W1965173302","https://openalex.org/W1984804982","https://openalex.org/W2010743243","https://openalex.org/W2033170797","https://openalex.org/W2040741661","https://openalex.org/W2115925287","https://openalex.org/W2116199508","https://openalex.org/W2123709218","https://openalex.org/W2157154075","https://openalex.org/W2247095457","https://openalex.org/W2488906060","https://openalex.org/W3123495781","https://openalex.org/W3151727758","https://openalex.org/W4245961435","https://openalex.org/W4285719527","https://openalex.org/W4414378749","https://openalex.org/W6631524700","https://openalex.org/W6635933776","https://openalex.org/W6822705714","https://openalex.org/W7005612118"],"related_works":["https://openalex.org/W3175380508","https://openalex.org/W3160632172","https://openalex.org/W2799732226","https://openalex.org/W7038766578","https://openalex.org/W1515873145","https://openalex.org/W2084790125","https://openalex.org/W2806398568","https://openalex.org/W1990341782","https://openalex.org/W2212010626","https://openalex.org/W2505462393"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":4}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}