{"id":"https://openalex.org/W2181673442","doi":null,"title":"Some reflections on the archetypes in cost accounting: an exploratory study","display_name":"Some reflections on the archetypes in cost accounting: an exploratory study","publication_year":2004,"publication_date":"2004-01-01","ids":{"openalex":"https://openalex.org/W2181673442","mag":"2181673442"},"language":"en","primary_location":{"id":"mag:2181673442","doi":null,"is_oa":false,"landing_page_url":"https://repositorio.usp.br/item/001380546","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},"volume":null,"type":"article","is_traditional":true,"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/A5003399354","display_name":"Reinaldo Guerreiro","orcid":"https://orcid.org/0000-0002-6507-5965","observed_orcids":["https://orcid.org/0000-0002-6507-5965"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Reinaldo Guerreiro","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-6507-5965","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5075848534","display_name":"S\u00e9rgio Rodrigues Bio","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"S\u00e9rgio Rodrigues Bio","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5075696303","display_name":"T\u00e2nia Casado","orcid":"https://orcid.org/0000-0002-2069-288X","observed_orcids":["https://orcid.org/0000-0002-2069-288X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"T\u00e2nia Casado","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.4007,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.97132244,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":95},"biblio":{"volume":"2","issue":"1","first_page":"41","last_page":"54"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.899399995803833,"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/T12378","display_name":"Accounting Education and Careers","score":0.899399995803833,"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":0.05209999904036522,"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/T10797","display_name":"Accounting and Organizational Management","score":0.04089999943971634,"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/cost-accounting","display_name":"cost accounting","score":0.8619999885559082},{"id":"https://openalex.org/keywords/archetype","display_name":"archetypes","score":0.8899999856948853},{"id":"https://openalex.org/keywords/jungian-psychology","display_name":"Jungian psychology","score":0.9079999923706055},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.5699999928474426},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.7889999747276306},{"id":"https://openalex.org/keywords/accounting-concepts","display_name":"accounting concepts","score":0.5440000295639038},{"id":"https://openalex.org/keywords/self-reflection","display_name":"self-reflection","score":0.8610000014305115},{"id":"https://openalex.org/keywords/student-perceptions","display_name":"student perceptions","score":0.503000020980835}],"concepts":[{"id":"https://openalex.org/C2777152325","wikidata":"https://www.wikidata.org/wiki/Q108163","display_name":"Proposition","level":2,"score":0.8896322846412659},{"id":"https://openalex.org/C2778023277","wikidata":"https://www.wikidata.org/wiki/Q321703","display_name":"Premise","level":2,"score":0.8742353320121765},{"id":"https://openalex.org/C2778701210","wikidata":"https://www.wikidata.org/wiki/Q28130034","display_name":"Constructive","level":3,"score":0.5818936824798584},{"id":"https://openalex.org/C65682993","wikidata":"https://www.wikidata.org/wiki/Q1056451","display_name":"Reflection (computer programming)","level":2,"score":0.5224829316139221},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5208009481430054},{"id":"https://openalex.org/C85973986","wikidata":"https://www.wikidata.org/wiki/Q1091731","display_name":"Exploratory research","level":2,"score":0.5159793496131897},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.45361000299453735},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4121352434158325},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.4116688072681427},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3711130619049072},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3011743426322937},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.21406134963035583},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.18251144886016846},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.10226666927337646},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2181673442","doi":null,"is_oa":false,"landing_page_url":"https://repositorio.usp.br/item/001380546","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":[{"score":0.4156000018119812,"display_name":"Quality education","id":"https://metadata.un.org/sdg/4"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":5,"referenced_works":["https://openalex.org/W578591898","https://openalex.org/W627781498","https://openalex.org/W2033170797","https://openalex.org/W2737522675","https://openalex.org/W3211129988"],"related_works":["https://openalex.org/W7099350481","https://openalex.org/W2378898050","https://openalex.org/W2971761526","https://openalex.org/W2239363830","https://openalex.org/W7066948971","https://openalex.org/W3032476960","https://openalex.org/W2977998393","https://openalex.org/W2549768733","https://openalex.org/W3003868146","https://openalex.org/W2922477365"],"abstract_inverted_index":{"This":[0,36,83],"study":[1],"establishes":[2],"and":[3,81],"verifies":[4],"two":[5],"costaccounting":[6],"propositions.":[7,145],"The":[8,62,135],"first":[9],"proposition":[10,37,64,85],"is":[11,38,65,86],"derived":[12,66],"from":[13,67],"the":[14,30,68,107,138,141,144],"premise":[15,69],"that":[16,39,52,70,87],"accounting":[17],"concepts":[18,51],"with":[19],"low":[20],"degrees":[21],"of":[22,29,34,42,72,96,109,114,124,130,137,143],"efficacy":[23],"for":[24,59,105],"management":[25,60],"decision-making":[26],"are":[27],"part":[28],"current":[31],"conceptual":[32],"framework":[33],"accounting.":[35],"certain":[40],"causes":[41],"natural":[43],"behavior":[44],"exist":[45],"to":[46,56,77,120],"explain":[47],"why":[48],"people":[49],"accept":[50],"have":[53],"been":[54],"proven":[55],"be":[57,101],"ineffective":[58],"purposes.":[61],"second":[63,84],"processes":[71],"reflection":[73],"can":[74,100],"lead":[75],"individuals":[76],"change":[78],"their":[79],"perceptions":[80],"behavior.":[82],"a":[88,94,112,132],"graduate":[89,133],"course":[90],"in":[91],"accounting,":[92],"through":[93],"process":[95],"encouraging":[97],"personal":[98],"reflection,":[99],"an":[102,125],"effective":[103],"instrument":[104],"changing":[106],"views":[108],"students.":[110],"Following":[111],"review":[113],"Jungian":[115],"psychology,":[116],"this":[117],"paper":[118],"proceeds":[119],"present":[121],"empirical":[122],"research":[123,139],"exploratory":[126],"character":[127],"involving":[128],"students":[129],"such":[131],"program.":[134],"results":[136],"confirm":[140],"validity":[142]},"counts_by_year":[{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
