{"id":"https://openalex.org/W2770137844","doi":"https://doi.org/10.1080/21552851.2018.1469419","title":"Accounting measurements, profit, and loss: a science fiction play in one act by Harold C. Edey","display_name":"Accounting measurements, profit, and loss: a science fiction play in one act by Harold C. Edey","publication_year":2018,"publication_date":"2018-05-04","ids":{"openalex":"https://openalex.org/W2770137844","doi":"https://doi.org/10.1080/21552851.2018.1469419","mag":"2770137844"},"language":"en","primary_location":{"id":"doi:10.1080/21552851.2018.1469419","doi":"https://doi.org/10.1080/21552851.2018.1469419","is_oa":false,"landing_page_url":"https://doi.org/10.1080/21552851.2018.1469419","pdf_url":null,"source":{"id":"https://openalex.org/S2764833774","display_name":"Accounting History Review","issn_l":"2155-2851","issn":["2155-2851","2155-286X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting History Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.3011995","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5086049502","display_name":"Martin Emanuel Persson","orcid":"https://orcid.org/0000-0002-1878-1525","observed_orcids":["https://orcid.org/0000-0002-1878-1525"]},"institutions":[{"id":"https://openalex.org/I125749732","display_name":"Western University","ror":"https://ror.org/02grkyz14","country_code":"CA","type":"education","lineage":["https://openalex.org/I125749732"]},{"id":"https://openalex.org/I4405252500","display_name":"Ivey Business School","ror":"https://ror.org/05esnc164","country_code":"CA","type":"education","lineage":["https://openalex.org/I125749732","https://openalex.org/I4405252500"]}],"countries":["CA"],"is_corresponding":true,"raw_author_name":"Martin E. Persson","raw_affiliation_strings":["Ivey Business School, Western University, London, Canada"],"raw_orcid":"https://orcid.org/0000-0002-1878-1525","affiliations":[{"raw_affiliation_string":"Ivey Business School, Western University, London, Canada","institution_ids":["https://openalex.org/I125749732","https://openalex.org/I4405252500"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5046486277","display_name":"Stephan A. Fafatas","orcid":"https://orcid.org/0000-0002-3215-8561","observed_orcids":["https://orcid.org/0000-0002-3215-8561"]},"institutions":[{"id":"https://openalex.org/I184889055","display_name":"Washington and Lee University","ror":"https://ror.org/05r9xgf14","country_code":"US","type":"education","lineage":["https://openalex.org/I184889055"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Stephan Fafatas","raw_affiliation_strings":["Williams School of Commerce, Economics, and Politics, Washington and Lee University, Lexington, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Williams School of Commerce, Economics, and Politics, Washington and Lee University, Lexington, USA","institution_ids":["https://openalex.org/I184889055"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5086049502"],"corresponding_institution_ids":["https://openalex.org/I125749732","https://openalex.org/I4405252500"],"apc_list":{"value":3175,"currency":"USD","value_usd":3175},"apc_paid":null,"fwci":5.1499,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.94651671,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"28","issue":"1-2","first_page":"31","last_page":"60"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9794999957084656,"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":0.9794999957084656,"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":0.009999999776482582,"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/T12378","display_name":"Accounting Education and Careers","score":0.008299999870359898,"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-measurement","display_name":"accounting measurement","score":0.6200000047683716},{"id":"https://openalex.org/keywords/profit-determination","display_name":"profit determination","score":0.9769999980926514},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.48399999737739563},{"id":"https://openalex.org/keywords/london-school-of-economics","display_name":"London School of Economics","score":0.7820000052452087},{"id":"https://openalex.org/keywords/history-of-accounting-thought","display_name":"history of accounting thought","score":0.7110000252723694},{"id":"https://openalex.org/keywords/price-changes","display_name":"price changes","score":0.4099999964237213}],"concepts":[{"id":"https://openalex.org/C2781291010","wikidata":"https://www.wikidata.org/wiki/Q178580","display_name":"Period (music)","level":2,"score":0.6390531063079834},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.622070848941803},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.608780562877655},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.5015590190887451},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.4198755919933319},{"id":"https://openalex.org/C137355542","wikidata":"https://www.wikidata.org/wiki/Q362","display_name":"World War II","level":2,"score":0.41850635409355164},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3747730553150177},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.36302149295806885},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.3507711887359619},{"id":"https://openalex.org/C6303427","wikidata":"https://www.wikidata.org/wiki/Q47398","display_name":"Economic history","level":1,"score":0.3460890054702759},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.2813296318054199},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2602989375591278},{"id":"https://openalex.org/C133425853","wikidata":"https://www.wikidata.org/wiki/Q60571","display_name":"Neoclassical economics","level":1,"score":0.1552819013595581},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.13236242532730103},{"id":"https://openalex.org/C107038049","wikidata":"https://www.wikidata.org/wiki/Q35986","display_name":"Aesthetics","level":1,"score":0.12479504942893982}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1080/21552851.2018.1469419","doi":"https://doi.org/10.1080/21552851.2018.1469419","is_oa":false,"landing_page_url":"https://doi.org/10.1080/21552851.2018.1469419","pdf_url":null,"source":{"id":"https://openalex.org/S2764833774","display_name":"Accounting History Review","issn_l":"2155-2851","issn":["2155-2851","2155-286X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting History Review","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.3011995","doi":"https://doi.org/10.2139/ssrn.3011995","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3011995","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:RePEc:taf:acbsfi:v:28:y:2018:i:1-2:p:31-60","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1080/21552851.2018.1469419","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"}],"best_oa_location":{"id":"doi:10.2139/ssrn.3011995","doi":"https://doi.org/10.2139/ssrn.3011995","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3011995","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":87,"referenced_works":["https://openalex.org/W61043544","https://openalex.org/W176669534","https://openalex.org/W563987142","https://openalex.org/W570856798","https://openalex.org/W574473059","https://openalex.org/W594087672","https://openalex.org/W601767480","https://openalex.org/W626216306","https://openalex.org/W646846507","https://openalex.org/W1482970990","https://openalex.org/W1483172860","https://openalex.org/W1485519492","https://openalex.org/W1495751024","https://openalex.org/W1499226323","https://openalex.org/W1505677940","https://openalex.org/W1519077630","https://openalex.org/W1564870227","https://openalex.org/W1567498767","https://openalex.org/W1585485935","https://openalex.org/W1603634278","https://openalex.org/W1604204852","https://openalex.org/W1673176639","https://openalex.org/W1958274445","https://openalex.org/W1963693535","https://openalex.org/W1976384064","https://openalex.org/W1977751858","https://openalex.org/W1980249098","https://openalex.org/W1994339283","https://openalex.org/W2000132427","https://openalex.org/W2005920566","https://openalex.org/W2007469178","https://openalex.org/W2011027958","https://openalex.org/W2015530648","https://openalex.org/W2019719055","https://openalex.org/W2019901541","https://openalex.org/W2033087183","https://openalex.org/W2033549411","https://openalex.org/W2034997711","https://openalex.org/W2039881649","https://openalex.org/W2041826241","https://openalex.org/W2043737089","https://openalex.org/W2044875572","https://openalex.org/W2055891820","https://openalex.org/W2075647519","https://openalex.org/W2083672705","https://openalex.org/W2087288293","https://openalex.org/W2093241124","https://openalex.org/W2116642585","https://openalex.org/W2124931253","https://openalex.org/W2140048219","https://openalex.org/W2156194275","https://openalex.org/W2162990927","https://openalex.org/W2247649312","https://openalex.org/W2316928226","https://openalex.org/W2322236337","https://openalex.org/W2495677464","https://openalex.org/W2512666614","https://openalex.org/W2546279365","https://openalex.org/W2728303769","https://openalex.org/W2754226295","https://openalex.org/W2793325026","https://openalex.org/W2796023185","https://openalex.org/W2798397925","https://openalex.org/W2920670365","https://openalex.org/W2928495112","https://openalex.org/W3011358533","https://openalex.org/W3015583189","https://openalex.org/W3015635370","https://openalex.org/W3022865107","https://openalex.org/W3081638324","https://openalex.org/W3122244972","https://openalex.org/W3122507846","https://openalex.org/W3122682485","https://openalex.org/W3123217320","https://openalex.org/W3127101675","https://openalex.org/W4212770590","https://openalex.org/W4231161116","https://openalex.org/W4241525404","https://openalex.org/W4246688491","https://openalex.org/W4249645083","https://openalex.org/W4251170714","https://openalex.org/W4251839968","https://openalex.org/W4256427826","https://openalex.org/W4289257850","https://openalex.org/W4299846046","https://openalex.org/W4301045199","https://openalex.org/W4376523682"],"related_works":["https://openalex.org/W2992765202","https://openalex.org/W2950601959","https://openalex.org/W4245968492","https://openalex.org/W3115337924","https://openalex.org/W2119749956","https://openalex.org/W1512930144","https://openalex.org/W4236645021","https://openalex.org/W3089334921","https://openalex.org/W7153821488","https://openalex.org/W2114554056"],"abstract_inverted_index":{"This":[0],"study":[1,112],"presents":[2],"a":[3,71],"hereto-unpublished":[4],"one-act":[5],"play":[6,82],"used":[7],"during":[8,70],"an":[9],"annual":[10],"three-day":[11,144],"\u2018residential":[12],"course\u2019":[13],"put":[14],"on":[15],"by":[16],"the":[17,22,32,47,51,65,88,96,99,102,109,111,114,117,121,128,131,143],"Department":[18],"of":[19,25,38,46,53,59,67,73,87,90,116,120,127],"Accounting":[20],"at":[21,95],"London":[23],"School":[24],"Economics":[26],"and":[27,77,93,119],"Political":[28],"Science":[29],"(LSE)":[30],"in":[31,50,75,98],"late":[33],"1950s.":[34],"The":[35,57],"original":[36],"author":[37],"this":[39,81],"play,":[40,110],"Harold":[41],"C.":[42],"Edey,":[43],"is":[44],"one":[45],"intellectual":[48],"forerunners":[49],"development":[52,89],"British":[54],"accounting":[55,91,132],"thought.":[56],"aim":[58],"his":[60],"exercise":[61],"was":[62],"to":[63,84,140],"explore":[64],"problem":[66],"profit":[68],"determination":[69],"period":[72,100],"changes":[74],"specific":[76],"general":[78],"prices.":[79],"Reproducing":[80],"contributes":[83],"our":[85],"understanding":[86],"thought":[92],"teaching":[94],"LSE":[97,118],"after":[101],"Second":[103],"World":[104],"War":[105],"(1939\u20131945).":[106],"To":[107],"contextualise":[108],"traces":[113],"history":[115],"author,":[122],"as":[123,125],"well":[124],"some":[126],"concepts":[129],"from":[130],"measurement":[133],"literature":[134],"that":[135],"would":[136],"have":[137],"been":[138],"familiar":[139],"students":[141],"attending":[142],"residential":[145],"course.":[146]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":3}],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2017-12-04T00:00:00"}
