{"id":"https://openalex.org/W2150878956","doi":null,"title":"Adverse Effects of Accounting Uniformity on Practice, Education, and Research 1","display_name":"Adverse Effects of Accounting Uniformity on Practice, Education, and Research 1","publication_year":2007,"publication_date":"2007-01-01","ids":{"openalex":"https://openalex.org/W2150878956","mag":"2150878956"},"language":"en","primary_location":{"id":"pmh:oai:academicworks.cuny.edu:bb_pubs-2045","doi":null,"is_oa":false,"landing_page_url":"https://academicworks.cuny.edu/bb_pubs/1022","pdf_url":null,"source":{"id":"https://openalex.org/S4377196304","display_name":"CUNY Academic Works (City University of New York)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I174216632","host_organization_name":"City University of New York","host_organization_lineage":["https://openalex.org/I174216632"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Publications and Research","raw_type":"presentation"},"volume":null,"type":"other","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/A5065695478","display_name":"Shyam Sunder","orcid":"https://orcid.org/0000-0001-8623-6409","observed_orcids":["https://orcid.org/0000-0001-8623-6409","https://orcid.org/0000-0001-9175-3275"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Shyam Sunder","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-8623-6409","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5065695478"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":27,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9688000082969666,"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":0.9688000082969666,"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":0.01600000075995922,"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/T12378","display_name":"Accounting Education and Careers","score":0.011800000444054604,"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-standards","display_name":"accounting standards","score":0.7310000061988831},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.6850000023841858},{"id":"https://openalex.org/keywords/professional-judgment","display_name":"professional judgment","score":0.781000018119812},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.6940000057220459},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.7960000038146973},{"id":"https://openalex.org/keywords/social-norms","display_name":"social norms","score":0.7350000143051147},{"id":"https://openalex.org/keywords/rulemaking","display_name":"rulemaking","score":0.656000018119812},{"id":"https://openalex.org/keywords/accounting-practice","display_name":"accounting practice","score":0.3790000081062317}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7004687786102295},{"id":"https://openalex.org/C2777950569","wikidata":"https://www.wikidata.org/wiki/Q17021836","display_name":"Stewardship (theology)","level":3,"score":0.590733528137207},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5673500299453735},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5235067009925842},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.5230570435523987},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.5198076963424683},{"id":"https://openalex.org/C168031717","wikidata":"https://www.wikidata.org/wiki/Q1530280","display_name":"Balance (ability)","level":2,"score":0.4658416509628296},{"id":"https://openalex.org/C2992963445","wikidata":"https://www.wikidata.org/wiki/Q13422036","display_name":"Professional standards","level":2,"score":0.44423016905784607},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.41108939051628113},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3951635956764221},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.382912278175354},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3110758066177368},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.2318347990512848},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.21090608835220337},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.17816093564033508},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.17594408988952637},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.17206108570098877},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.11057153344154358},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:academicworks.cuny.edu:bb_pubs-2045","doi":null,"is_oa":false,"landing_page_url":"https://academicworks.cuny.edu/bb_pubs/1022","pdf_url":null,"source":{"id":"https://openalex.org/S4377196304","display_name":"CUNY Academic Works (City University of New York)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I174216632","host_organization_name":"City University of New York","host_organization_lineage":["https://openalex.org/I174216632"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Publications and Research","raw_type":"presentation"},{"id":"mag:2150878956","doi":null,"is_oa":false,"landing_page_url":"http://faculty.som.yale.edu/shyamsunder/Research/Accounting%20and%20Control/Presentations%20and%20Working%20Papers/BaruchCollegeOct2007/AdverseEffectsofAccountingUniformityonPracticeRevNov5.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.4099999964237213,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":23,"referenced_works":["https://openalex.org/W308474040","https://openalex.org/W618399363","https://openalex.org/W645448949","https://openalex.org/W652648616","https://openalex.org/W1479935567","https://openalex.org/W1499835603","https://openalex.org/W1520386898","https://openalex.org/W1585454769","https://openalex.org/W2052873147","https://openalex.org/W2053906492","https://openalex.org/W2058150518","https://openalex.org/W2086411747","https://openalex.org/W2116720897","https://openalex.org/W2121324705","https://openalex.org/W2153943092","https://openalex.org/W2315219517","https://openalex.org/W2487136379","https://openalex.org/W2566060439","https://openalex.org/W3122263955","https://openalex.org/W3123212178","https://openalex.org/W3125016813","https://openalex.org/W3125418598","https://openalex.org/W3145954825"],"related_works":["https://openalex.org/W7097376859","https://openalex.org/W3122500382","https://openalex.org/W1494830029","https://openalex.org/W2314228930","https://openalex.org/W7100574579","https://openalex.org/W7096782930","https://openalex.org/W4401064082","https://openalex.org/W3121504350","https://openalex.org/W3122263955","https://openalex.org/W622553621"],"abstract_inverted_index":{"The":[0],"pursuit":[1,74],"of":[2,9,15,56,69,75,93,141,148],"uniform":[3,76],"written":[4,77,159],"standards":[5,46,78,160],"at":[6,53],"the":[7,13,42,54,67,73,80,91,128],"expense":[8,55],"social":[10,163],"norms":[11],"diminishes":[12],"effectiveness":[14],"financial":[16,142,151],"reporting":[17,143,152],"in":[18,23,85,99,114],"stewardship":[19],"and":[20,22,63,107,112,116,126,146,161],"governance,":[21],"better":[24,139],"informing":[25],"security":[26],"markets.":[27],"Uniformity":[28,109],"discourages":[29,110],"thoughtful":[30],"classroom":[31],"discourse,":[32],"attracts":[33],"less":[34],"talent":[35],"to":[36,41,83,97,137],"accounting":[37,43,94],"programs":[38,96],"and,":[39],"ultimately,":[40],"profession.":[44],"Uniform":[45],"induce":[47],"a":[48,70,155],"follow-the-rule-book":[49],"attitude":[50],"among":[51],"accountants":[52],"developing":[57],"their":[58],"professional":[59],"judgment.":[60],"Since":[61],"judgment":[62],"personal":[64],"responsibility":[65],"are":[66],"hallmarks":[68],"learned":[71],"profession,":[72],"weakens":[79],"accountants\u2019":[81],"claim":[82,92],"belong":[84,98],"this":[86],"class,":[87],"as":[88,90],"well":[89],"degree":[95],"universities":[100],"alongside":[101],"architecture,":[102],"dentistry,":[103],"engineering,":[104],"law,":[105],"medicine,":[106],"nursing.":[108],"research":[111],"debate":[113],"academic":[115],"practice":[117,145],"forums.":[118],"Most":[119],"importantly,":[120],"uniformity":[121],"encourages":[122],"increasingly":[123],"detailed":[124],"rule-making":[125],"shuts":[127],"door":[129],"on":[130],"learning":[131],"through":[132,144],"experimentation,":[133],"making":[134],"it":[135],"difficult":[136],"discover":[138],"ways":[140],"comparison":[147],"alternatives.":[149],"Improving":[150],"requires":[153],"creating":[154],"careful":[156],"balance":[157],"between":[158],"unwritten":[162],"norms.":[164]},"counts_by_year":[{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}