{"id":"https://openalex.org/W2771395652","doi":"https://doi.org/10.1111/abac.12122","title":"Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs","display_name":"Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs","publication_year":2017,"publication_date":"2017-12-01","ids":{"openalex":"https://openalex.org/W2771395652","doi":"https://doi.org/10.1111/abac.12122","mag":"2771395652"},"language":"en","primary_location":{"id":"doi:10.1111/abac.12122","doi":"https://doi.org/10.1111/abac.12122","is_oa":false,"landing_page_url":"https://doi.org/10.1111/abac.12122","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"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/A5054214928","display_name":"Ronita Ram","orcid":"https://orcid.org/0000-0003-3130-6275","observed_orcids":["https://orcid.org/0000-0003-3130-6275"]},"institutions":[{"id":"https://openalex.org/I71052956","display_name":"University of Reading","ror":"https://ror.org/05v62cm79","country_code":"GB","type":"education","lineage":["https://openalex.org/I71052956"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Ronita Ram","raw_affiliation_strings":["Henley Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Henley Business School","institution_ids":["https://openalex.org/I71052956"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5027484197","display_name":"Susan Newberry","orcid":"https://orcid.org/0000-0002-1593-5453","observed_orcids":["https://orcid.org/0000-0002-1593-5453"]},"institutions":[{"id":"https://openalex.org/I129604602","display_name":"The University of Sydney","ror":"https://ror.org/0384j8v12","country_code":"AU","type":"education","lineage":["https://openalex.org/I129604602"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Susan Newberry","raw_affiliation_strings":["University of Sydney Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Sydney Business School","institution_ids":["https://openalex.org/I129604602"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5027484197"],"corresponding_institution_ids":["https://openalex.org/I129604602"],"apc_list":{"value":3400,"currency":"USD","value_usd":3400},"apc_paid":null,"fwci":7.0882,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.96568261,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"53","issue":"4","first_page":"485","last_page":"512"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9678000211715698,"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":0.9678000211715698,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.020800000056624413,"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":0.0020000000949949026,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-for-smes","display_name":"IFRS for SMEs","score":0.8880000114440918},{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.7020000219345093},{"id":"https://openalex.org/keywords/jurisdiction","display_name":"jurisdiction","score":0.5210000276565552},{"id":"https://openalex.org/keywords/rational-decision-making","display_name":"rational decision-making","score":0.781000018119812},{"id":"https://openalex.org/keywords/small-and-medium-sized-entities","display_name":"small and medium-sized entities","score":0.7120000123977661},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.47999998927116394}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.836665153503418},{"id":"https://openalex.org/C2776949292","wikidata":"https://www.wikidata.org/wiki/Q471855","display_name":"Jurisdiction","level":2,"score":0.8031443953514099},{"id":"https://openalex.org/C2779462738","wikidata":"https://www.wikidata.org/wiki/Q17146409","display_name":"Realisation","level":2,"score":0.6057418584823608},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.595479428768158},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.5547649264335632},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5006871223449707},{"id":"https://openalex.org/C2780668109","wikidata":"https://www.wikidata.org/wiki/Q192852","display_name":"Opposition (politics)","level":3,"score":0.45250192284584045},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.43442052602767944},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.41484305262565613},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.32945072650909424},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.27030885219573975},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.19448837637901306},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1111/abac.12122","doi":"https://doi.org/10.1111/abac.12122","is_oa":false,"landing_page_url":"https://doi.org/10.1111/abac.12122","pdf_url":null,"source":{"id":"https://openalex.org/S161221442","display_name":"Abacus","issn_l":"0001-3072","issn":["0001-3072","1467-6281"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-1","norway-1","poland-70","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Abacus","raw_type":"journal-article"},{"id":"pmh:oai:centaur.reading.ac.uk:67246","doi":null,"is_oa":false,"landing_page_url":"https://centaur.reading.ac.uk/view/creators/90006732.html>","pdf_url":null,"source":{"id":"https://openalex.org/S4306402273","display_name":"CentAUR (University of Reading)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I71052956","host_organization_name":"University of Reading","host_organization_lineage":["https://openalex.org/I71052956"],"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":"Article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.6600000262260437,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":39,"referenced_works":["https://openalex.org/W57257504","https://openalex.org/W66389065","https://openalex.org/W228046394","https://openalex.org/W567656263","https://openalex.org/W600441188","https://openalex.org/W1545970450","https://openalex.org/W1550360831","https://openalex.org/W1588395509","https://openalex.org/W1883272878","https://openalex.org/W1964945886","https://openalex.org/W1965518207","https://openalex.org/W1977974529","https://openalex.org/W1999801441","https://openalex.org/W2000988025","https://openalex.org/W2005244755","https://openalex.org/W2027447938","https://openalex.org/W2048163271","https://openalex.org/W2053183813","https://openalex.org/W2053428790","https://openalex.org/W2068084896","https://openalex.org/W2069386155","https://openalex.org/W2086063123","https://openalex.org/W2090255830","https://openalex.org/W2095482326","https://openalex.org/W2096800856","https://openalex.org/W2099282152","https://openalex.org/W2109060168","https://openalex.org/W2134625341","https://openalex.org/W2143224735","https://openalex.org/W2160065271","https://openalex.org/W2169077799","https://openalex.org/W2176161609","https://openalex.org/W2200028040","https://openalex.org/W2200791481","https://openalex.org/W2298915217","https://openalex.org/W2304162224","https://openalex.org/W2506106894","https://openalex.org/W4235728314","https://openalex.org/W4252708468"],"related_works":["https://openalex.org/W2221080287","https://openalex.org/W1554858111","https://openalex.org/W2211792639","https://openalex.org/W2979186841","https://openalex.org/W2599294190","https://openalex.org/W7139266573","https://openalex.org/W2102492082","https://openalex.org/W2487129389","https://openalex.org/W2953805712","https://openalex.org/W2232589925"],"abstract_inverted_index":{"Features":[0],"of":[1,12,18,56,78],"rational":[2],"decision":[3],"making":[4],"(such":[5],"as":[6],"agenda":[7,41,83],"entrance":[8,84],"criteria":[9],"and":[10,33,73],"statement":[11],"jurisdiction)":[13],"barely":[14],"conceal":[15],"the":[16,26,43,65,80,89,95,101,104,112],"complexity":[17],"international":[19],"accounting":[20,58],"standard":[21],"setting.":[22],"In":[23],"2003,":[24],"when":[25],"International":[27,44],"Financial":[28],"Reporting":[29],"Standard":[30],"for":[31,37],"Small":[32],"Medium\u2010sized":[34],"Entities":[35],"(IFRS":[36],"SMEs)":[38],"project":[39,81],"achieved":[40,82],"entrance,":[42],"Accounting":[45],"Standards":[46],"Board's":[47],"(IASB)":[48],"jurisdiction":[49,97,106],"was":[50,93],"to":[51,61,88,110],"develop,":[52],"\u2018a":[53],"single":[54],"set":[55],"\u2026":[57,60],"standards":[59],"help":[62],"participants":[63],"in":[64],"world's":[66],"capital":[67],"markets\u2019.":[68],"Drawing":[69],"on":[70],"interviewees'":[71],"recollections":[72],"other":[74],"material,":[75],"this":[76],"study":[77],"how":[79],"finds":[85],"within\u2010IASB":[86],"opposition":[87],"project,":[90],"arguing":[91],"it":[92],"outside":[94],"IASB's":[96,105],"that":[98,103],"dissolved":[99],"with":[100],"realisation":[102],"would":[107],"be":[108],"changed":[109],"encompass":[111],"project.":[113]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":2}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2017-12-22T00:00:00"}
