{"id":"https://openalex.org/W2553396749","doi":"https://doi.org/10.1016/j.cpa.2016.10.002","title":"\u2018Empire as an imagination of the centre\u2019: The Rio de Janeiro School of Commerce and the development of accounting education in Brazil","display_name":"\u2018Empire as an imagination of the centre\u2019: The Rio de Janeiro School of Commerce and the development of accounting education in Brazil","publication_year":2016,"publication_date":"2016-11-10","ids":{"openalex":"https://openalex.org/W2553396749","doi":"https://doi.org/10.1016/j.cpa.2016.10.002","mag":"2553396749"},"language":"en","primary_location":{"id":"doi:10.1016/j.cpa.2016.10.002","doi":"https://doi.org/10.1016/j.cpa.2016.10.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2016.10.002","pdf_url":null,"source":{"id":"https://openalex.org/S66510378","display_name":"Critical Perspectives on Accounting","issn_l":"1045-2354","issn":["1045-2354","1095-9955"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","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":"Critical Perspectives on Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://durham-repository.worktribe.com/output/1297333","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5029428242","display_name":"Wilde Gomes Ara\u00fajo","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I41458283","display_name":"Universidade Federal do Tocantins","ror":"https://ror.org/053xy8k29","country_code":"BR","type":"education","lineage":["https://openalex.org/I41458283"]}],"countries":["BR"],"is_corresponding":false,"raw_author_name":"Wilde Gomes Ara\u00fajo","raw_affiliation_strings":["Federal University of Tocantins, Brazil"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Federal University of Tocantins, Brazil","institution_ids":["https://openalex.org/I41458283"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5070578816","display_name":"L\u00facia Lima Rodrigues","orcid":"https://orcid.org/0000-0003-0859-0853","observed_orcids":["https://orcid.org/0000-0003-0859-0853"]},"institutions":[{"id":"https://openalex.org/I60858718","display_name":"University of Aveiro","ror":"https://ror.org/00nt41z93","country_code":"PT","type":"education","lineage":["https://openalex.org/I60858718"]},{"id":"https://openalex.org/I99682543","display_name":"University of Minho","ror":"https://ror.org/037wpkx04","country_code":"PT","type":"education","lineage":["https://openalex.org/I99682543"]}],"countries":["PT"],"is_corresponding":true,"raw_author_name":"L\u00facia Lima Rodrigues","raw_affiliation_strings":["University of Minho, and GOVCOPP, University of Aveiro, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Minho, and GOVCOPP, University of Aveiro, Portugal","institution_ids":["https://openalex.org/I60858718","https://openalex.org/I99682543"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5039520852","display_name":"Russell Craig","orcid":"https://orcid.org/0000-0001-9052-9466","observed_orcids":["https://orcid.org/0000-0001-9052-9466"]},"institutions":[{"id":"https://openalex.org/I63072094","display_name":"University of Portsmouth","ror":"https://ror.org/03ykbk197","country_code":"GB","type":"education","lineage":["https://openalex.org/I63072094"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Russell Craig","raw_affiliation_strings":["Portsmouth Business School, University of Portsmouth, United Kingdom"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Portsmouth Business School, University of Portsmouth, United Kingdom","institution_ids":["https://openalex.org/I63072094"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5070578816"],"corresponding_institution_ids":["https://openalex.org/I60858718","https://openalex.org/I99682543"],"apc_list":{"value":4460,"currency":"USD","value_usd":4460},"apc_paid":null,"fwci":5.1665,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.95375711,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"46","issue":null,"first_page":"38","last_page":"53"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.43549999594688416,"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":0.43549999594688416,"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":0.34619998931884766,"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":0.1006999984383583,"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-education","display_name":"accounting education","score":0.9110000133514404},{"id":"https://openalex.org/keywords/portuguese-empire","display_name":"Portuguese colonial empire","score":0.8349999785423279},{"id":"https://openalex.org/keywords/periphery-and-centre","display_name":"periphery and centre","score":0.777999997138977},{"id":"https://openalex.org/keywords/information-technology-in-accounting","display_name":"information technology in accounting","score":0.5709999799728394},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.6769999861717224},{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.7160000205039978},{"id":"https://openalex.org/keywords/brazil","display_name":"Brazil","score":0.7200000286102295},{"id":"https://openalex.org/keywords/business-education","display_name":"business education","score":0.4189999997615814}],"concepts":[{"id":"https://openalex.org/C35219183","wikidata":"https://www.wikidata.org/wiki/Q5146","display_name":"Portuguese","level":2,"score":0.6797208189964294},{"id":"https://openalex.org/C2778495208","wikidata":"https://www.wikidata.org/wiki/Q48349","display_name":"Empire","level":2,"score":0.6542361974716187},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6196479797363281},{"id":"https://openalex.org/C2778757428","wikidata":"https://www.wikidata.org/wiki/Q1250464","display_name":"Realm","level":2,"score":0.5479426980018616},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5419713854789734},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.4964950680732727},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.4501193165779114},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.44765764474868774},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.39269885420799255},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.31469106674194336},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.19046759605407715},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18254530429840088},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.17902061343193054},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.14540058374404907},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.08424350619316101},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","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}],"mesh":[],"locations_count":7,"locations":[{"id":"doi:10.1016/j.cpa.2016.10.002","doi":"https://doi.org/10.1016/j.cpa.2016.10.002","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.cpa.2016.10.002","pdf_url":null,"source":{"id":"https://openalex.org/S66510378","display_name":"Critical Perspectives on Accounting","issn_l":"1045-2354","issn":["1045-2354","1095-9955"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-1","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":"Critical Perspectives on Accounting","raw_type":"journal-article"},{"id":"pmh:oai:repositorium.sdum.uminho.pt:1822/54687","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/1822/54687","pdf_url":null,"source":{"id":"https://openalex.org/S4306401240","display_name":"Reposit\u00f3riUM (Universidade do Minho)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I99682543","host_organization_name":"University of Minho","host_organization_lineage":["https://openalex.org/I99682543"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:eprints.vu.edu.au:37376","doi":null,"is_oa":false,"landing_page_url":"https://vuir.vu.edu.au/37376/","pdf_url":null,"source":{"id":"https://openalex.org/S4306400215","display_name":"Victoria University Research Repository (Victoria University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I41156924","host_organization_name":"Victoria University of Wellington","host_organization_lineage":["https://openalex.org/I41156924"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"pmh:oai:RePEc:eee:crpeac:v:46:y:2017:i:c:p:38-53","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S1045235416300612","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:https://durham-repository.worktribe.com/:1297333","doi":null,"is_oa":true,"landing_page_url":"https://durham-repository.worktribe.com/output/1297333","pdf_url":null,"source":{"id":"https://openalex.org/S4306400188","display_name":"Durham Research Online (Durham University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I190082696","host_organization_name":"Durham University","host_organization_lineage":["https://openalex.org/I190082696"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"},{"id":"pmh:oai:repositorium.uminho.pt:1822/54687","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/1822/54687","pdf_url":null,"source":{"id":"https://openalex.org/S4306402433","display_name":"Portuguese National Funding Agency for Science, Research and Technology (RCAAP Project by FCT)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"},{"id":"pmh:oai:ria.ua.pt:10773/24158","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10773/24158","pdf_url":null,"source":{"id":"https://openalex.org/S4306402433","display_name":"Portuguese National Funding Agency for Science, Research and Technology (RCAAP Project by FCT)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"journal article"}],"best_oa_location":{"id":"pmh:oai:https://durham-repository.worktribe.com/:1297333","doi":null,"is_oa":true,"landing_page_url":"https://durham-repository.worktribe.com/output/1297333","pdf_url":null,"source":{"id":"https://openalex.org/S4306400188","display_name":"Durham Research Online (Durham University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I190082696","host_organization_name":"Durham University","host_organization_lineage":["https://openalex.org/I190082696"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"},"sustainable_development_goals":[{"display_name":"Quality education","score":0.6164000034332275,"id":"https://metadata.un.org/sdg/4"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":52,"referenced_works":["https://openalex.org/W86644355","https://openalex.org/W124824885","https://openalex.org/W275428595","https://openalex.org/W629149760","https://openalex.org/W645876734","https://openalex.org/W1518494001","https://openalex.org/W1548000461","https://openalex.org/W1590175608","https://openalex.org/W1605340849","https://openalex.org/W1974431802","https://openalex.org/W1976153210","https://openalex.org/W1983625098","https://openalex.org/W1995005382","https://openalex.org/W1996622233","https://openalex.org/W1998801309","https://openalex.org/W2000453458","https://openalex.org/W2000747786","https://openalex.org/W2002218903","https://openalex.org/W2004008599","https://openalex.org/W2007915933","https://openalex.org/W2018462332","https://openalex.org/W2029829810","https://openalex.org/W2035029990","https://openalex.org/W2039452007","https://openalex.org/W2041986907","https://openalex.org/W2044942000","https://openalex.org/W2051854895","https://openalex.org/W2062713242","https://openalex.org/W2066139192","https://openalex.org/W2072120450","https://openalex.org/W2084616943","https://openalex.org/W2087059541","https://openalex.org/W2087781955","https://openalex.org/W2089798014","https://openalex.org/W2093278859","https://openalex.org/W2133537097","https://openalex.org/W2145076304","https://openalex.org/W2162883266","https://openalex.org/W2166348686","https://openalex.org/W2172043844","https://openalex.org/W2236895815","https://openalex.org/W2334584696","https://openalex.org/W2344995467","https://openalex.org/W2553341156","https://openalex.org/W2965093855","https://openalex.org/W2965780558","https://openalex.org/W4285719527","https://openalex.org/W4302217700","https://openalex.org/W6605087173","https://openalex.org/W6632654853","https://openalex.org/W6644301576","https://openalex.org/W7046912698"],"related_works":["https://openalex.org/W2735071626","https://openalex.org/W2039452007","https://openalex.org/W2360178017","https://openalex.org/W7084208089","https://openalex.org/W7215178989","https://openalex.org/W1513758883","https://openalex.org/W7048761419","https://openalex.org/W656189417","https://openalex.org/W24774326","https://openalex.org/W56434565"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-11-30T00:00:00"}
