{"id":"https://openalex.org/W2186985987","doi":null,"title":"The Construction of Reality: Cultural differences in self-serving behaviour in accounting narratives","display_name":"The Construction of Reality: Cultural differences in self-serving behaviour in accounting narratives","publication_year":2003,"publication_date":"2003-01-01","ids":{"openalex":"https://openalex.org/W2186985987","mag":"2186985987"},"language":"en","primary_location":{"id":"pmh:oai:pure.rug.nl:openaire_cris_publications/e7ef5ede-f325-41df-9d6f-e5a929cd95aa","doi":null,"is_oa":false,"landing_page_url":"https://research.rug.nl/en/publications/e7ef5ede-f325-41df-9d6f-e5a929cd95aa","pdf_url":null,"source":{"id":"https://openalex.org/S4306400420","display_name":"University of Groningen research database (University of Groningen / Centre for Information Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I169381384","host_organization_name":"University of Groningen","host_organization_lineage":["https://openalex.org/I169381384"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Hooghiemstra , R 2003 , ' The construction of reality : Cultural differences in self-serving behaviour in accounting narratives ' .","raw_type":"book"},"volume":null,"type":"book","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/A5036006158","display_name":"Reggy B. H. Hooghiemstra","orcid":"https://orcid.org/0000-0002-9960-583X","observed_orcids":["https://orcid.org/0000-0002-9960-583X"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Reggy Hooghiemstra","raw_affiliation_strings":["SOM I&O"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"SOM I&O","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5036006158"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":13.8157,"has_fulltext":false,"cited_by_count":53,"citation_normalized_percentile":{"value":0.9856661,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8960000276565552,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8960000276565552,"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":0.05590000003576279,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T11454","display_name":"Cultural Differences and Values","score":0.00800000037997961,"subfield":{"id":"https://openalex.org/subfields/3207","display_name":"Social Psychology"},"field":{"id":"https://openalex.org/fields/32","display_name":"Psychology"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/self-serving-bias","display_name":"self-serving bias","score":0.9959999918937683},{"id":"https://openalex.org/keywords/accounting-narratives","display_name":"accounting narratives","score":0.8109999895095825},{"id":"https://openalex.org/keywords/cultural-differences","display_name":"cultural differences","score":0.7329999804496765},{"id":"https://openalex.org/keywords/shareholder-letters","display_name":"shareholder letters","score":0.828000009059906},{"id":"https://openalex.org/keywords/cross-cultural-universality","display_name":"cross-cultural universality","score":0.6980000138282776},{"id":"https://openalex.org/keywords/dutch-firms","display_name":"Dutch companies","score":0.42399999499320984},{"id":"https://openalex.org/keywords/japanese-firms","display_name":"Japanese companies","score":0.8659999966621399},{"id":"https://openalex.org/keywords/us-firms","display_name":"US firms","score":0.7749999761581421}],"concepts":[{"id":"https://openalex.org/C199033989","wikidata":"https://www.wikidata.org/wiki/Q1318295","display_name":"Narrative","level":2,"score":0.7384352087974548},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5917729735374451},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.5507024526596069},{"id":"https://openalex.org/C125209646","wikidata":"https://www.wikidata.org/wiki/Q1338878","display_name":"Cultural diversity","level":2,"score":0.44210177659988403},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.42766374349594116},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.421283483505249},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.35878363251686096},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3538670241832733},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3531486690044403},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.3488296866416931},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3138492703437805},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.16404783725738525},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1494855284690857},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1414768099784851},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"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/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"pmh:oai:pure.rug.nl:openaire_cris_publications/e7ef5ede-f325-41df-9d6f-e5a929cd95aa","doi":null,"is_oa":false,"landing_page_url":"https://research.rug.nl/en/publications/e7ef5ede-f325-41df-9d6f-e5a929cd95aa","pdf_url":null,"source":{"id":"https://openalex.org/S4306400420","display_name":"University of Groningen research database (University of Groningen / Centre for Information Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I169381384","host_organization_name":"University of Groningen","host_organization_lineage":["https://openalex.org/I169381384"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Hooghiemstra , R 2003 , ' The construction of reality : Cultural differences in self-serving behaviour in accounting narratives ' .","raw_type":"book"},{"id":"pmh:rug:oai:pure.rug.nl:publications/e7ef5ede-f325-41df-9d6f-e5a929cd95aa","doi":null,"is_oa":false,"landing_page_url":"https://research.rug.nl/en/publications/e7ef5ede-f325-41df-9d6f-e5a929cd95aa","pdf_url":null,"source":{"id":"https://openalex.org/S4306400420","display_name":"University of Groningen research database (University of Groningen / Centre for Information Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I169381384","host_organization_name":"University of Groningen","host_organization_lineage":["https://openalex.org/I169381384"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/doctoralthesis"},{"id":"mag:2186985987","doi":null,"is_oa":false,"landing_page_url":"https://research.rug.nl/en/publications/the-construction-of-reality-cultural-differences-in-self-serving-","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},{"id":"mag:3145466345","doi":null,"is_oa":false,"landing_page_url":"https://repub.eur.nl/pub/871/EPS-2003-025-F&A%20905892047X%20HOOGHIEMSTRA.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":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2129785567","https://openalex.org/W2149768424","https://openalex.org/W2334445515","https://openalex.org/W2380819117","https://openalex.org/W2043085753","https://openalex.org/W2475856287","https://openalex.org/W1966103681","https://openalex.org/W6988728943","https://openalex.org/W7169560154","https://openalex.org/W1605867176"],"abstract_inverted_index":{"A":[0],"number":[1],"of":[2,10,96],"prior":[3],"studies":[4],"have":[5],"revealed":[6],"that":[7,24,48,104],"CEOs\u2019":[8,105],"accounts":[9],"company":[11,87],"performance":[12],"are":[13,26,35,52,80],"self-serving.":[14],"These":[15],"studies,":[16],"predominantly":[17],"conducted":[18],"in":[19,83,119],"the":[20,94],"United":[21],"States,":[22],"show":[23],"CEOs":[25],"willing":[27],"to":[28,37,60,93],"take":[29],"credit":[30],"for":[31,40,67,70,86],"favourable":[32],"outcomes,":[33],"but":[34],"reluctant":[36],"assume":[38],"responsibility":[39],"unfavourable":[41],"ones.":[42],"Recent":[43],"social-psychological":[44],"research,":[45],"however,":[46],"suggests":[47],"such":[49,77],"self-serving":[50],"biases":[51,118],"less":[53],"universal":[54],"than":[55,69],"they":[56],"were":[57],"previously":[58],"thought":[59],"be":[61,64],"and":[62,99,112],"might":[63],"more":[65],"typical":[66],"western":[68],"eastern":[71],"societies.":[72],"Therefore,":[73],"we":[74,102],"examine":[75],"whether":[76],"cultural":[78],"differences":[79],"also":[81],"present":[82],"managers\u2019":[84],"explanations":[85,106],"results.":[88],"Content":[89],"analysing":[90],"278":[91],"letters":[92],"shareholders":[95],"American,":[97],"Dutch,":[98],"Japanese":[100],"companies":[101],"find":[103],"do":[107],"cross-culturally":[108],"vary,":[109],"thereby":[110],"complementing":[111],"extending":[113],"previous":[114],"work":[115],"on":[116],"selfserving":[117],"accounting":[120],"narratives.":[121],"ERIM":[122]},"counts_by_year":[{"year":2021,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2016-06-24T00:00:00"}