{"id":"https://openalex.org/W2594024562","doi":null,"title":"Activity-based Costing in U.S. and Dutch Food Companies","display_name":"Activity-based Costing in U.S. and Dutch Food Companies","publication_year":1999,"publication_date":"1999-01-01","ids":{"openalex":"https://openalex.org/W2594024562","mag":"2594024562"},"language":"en","primary_location":{"id":"pmh:vu:oai:research.vu.nl:publications/d619806a-db6c-4040-a416-7744cad0aa96","doi":null,"is_oa":false,"landing_page_url":"https://research.vu.nl/en/publications/d619806a-db6c-4040-a416-7744cad0aa96","pdf_url":null,"source":{"id":"https://openalex.org/S4306401843","display_name":"Data Archiving and Networked Services (DANS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1322597698","host_organization_name":"Royal Netherlands Academy of Arts and Sciences","host_organization_lineage":["https://openalex.org/I1322597698"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Advances in Management Accounting, 47 - 63. JAI Press","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","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/A5070601129","display_name":"Tom L. C. M. Groot","orcid":"https://orcid.org/0000-0003-1631-4736","observed_orcids":["https://orcid.org/0000-0003-1631-4736"]},"institutions":[{"id":"https://openalex.org/I4210165760","display_name":"College of Accounting","ror":"https://ror.org/01e5pnf26","country_code":"SI","type":"education","lineage":["https://openalex.org/I4210165760"]}],"countries":["SI"],"is_corresponding":true,"raw_author_name":"T.L.C.M. Groot","raw_affiliation_strings":["Accounting"],"raw_orcid":"https://orcid.org/0000-0003-1631-4736","affiliations":[{"raw_affiliation_string":"Accounting","institution_ids":["https://openalex.org/I4210165760"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5070601129"],"corresponding_institution_ids":["https://openalex.org/I4210165760"],"apc_list":null,"apc_paid":null,"fwci":3.2088,"has_fulltext":false,"cited_by_count":36,"citation_normalized_percentile":{"value":0.92200655,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":"7","first_page":"47","last_page":"63"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9961000084877014,"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"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9961000084877014,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0015999999595806003,"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/T10910","display_name":"Corporate Governance and Management","score":0.0003000000142492354,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":1.0},{"id":"https://openalex.org/keywords/food-companies","display_name":"food industry enterprises","score":0.8799999952316284},{"id":"https://openalex.org/keywords/food-industry","display_name":"food industry","score":0.6539999842643738},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.7649999856948853},{"id":"https://openalex.org/keywords/cross-national-comparison","display_name":"cross-national comparison","score":0.5910000205039978},{"id":"https://openalex.org/keywords/united-states","display_name":"United States","score":0.7850000262260437},{"id":"https://openalex.org/keywords/netherlands","display_name":"Netherlands","score":0.9909999966621399}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.6996766328811646},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5562536120414734},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.3690479099750519}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:vu:oai:research.vu.nl:publications/d619806a-db6c-4040-a416-7744cad0aa96","doi":null,"is_oa":false,"landing_page_url":"https://research.vu.nl/en/publications/d619806a-db6c-4040-a416-7744cad0aa96","pdf_url":null,"source":{"id":"https://openalex.org/S4306401843","display_name":"Data Archiving and Networked Services (DANS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1322597698","host_organization_name":"Royal Netherlands Academy of Arts and Sciences","host_organization_lineage":["https://openalex.org/I1322597698"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Advances in Management Accounting, 47 - 63. JAI Press","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:2594024562","doi":null,"is_oa":false,"landing_page_url":"https://research.vu.nl/en/publications/activity-based-costing-in-us-and-dutch-food-companies","pdf_url":null,"source":{"id":"https://openalex.org/S4210196836","display_name":"Advances in management accounting","issn_l":"1474-7871","issn":["1474-7871"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","cwts-core","norway-1"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"book series"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Advances in management accounting","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/W7045236354","https://openalex.org/W2768377938","https://openalex.org/W2747592014","https://openalex.org/W2768808009","https://openalex.org/W2737162125","https://openalex.org/W2736696927","https://openalex.org/W2593253780","https://openalex.org/W7034909308","https://openalex.org/W188301503","https://openalex.org/W7006640652"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2015,"cited_by_count":2},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-17T09:40:24.721904","created_date":"2017-03-16T00:00:00"}
