{"id":"https://openalex.org/W2903864053","doi":"https://doi.org/10.4324/9781315648897-7","title":"Cost Accounting in European Countries","display_name":"Cost Accounting in European Countries","publication_year":2017,"publication_date":"2017-04-21","ids":{"openalex":"https://openalex.org/W2903864053","doi":"https://doi.org/10.4324/9781315648897-7","mag":"2903864053"},"language":"en","primary_location":{"id":"doi:10.4324/9781315648897-7","doi":"https://doi.org/10.4324/9781315648897-7","is_oa":false,"landing_page_url":"https://doi.org/10.4324/9781315648897-7","pdf_url":null,"source":{"id":"https://openalex.org/S4306463855","display_name":"Routledge eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cost Accounting in Government","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4298158318","display_name":"Cost Accounting in Government"},"type":"book-chapter","is_traditional":true,"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/A5090948734","display_name":"Ringa Raudla","orcid":"https://orcid.org/0000-0003-4905-0685","observed_orcids":["https://orcid.org/0000-0003-4905-0685"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ringa Raudla","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5012499523","display_name":"James W. B. Douglas","orcid":"https://orcid.org/0000-0003-3804-1337","observed_orcids":["https://orcid.org/0000-0003-3804-1337"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"James W. Douglas","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.3744,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.85574163,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"115","last_page":"132"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.8335000276565552,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.8335000276565552,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.15279999375343323,"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/T11461","display_name":"Local Government Finance and Decentralization","score":0.003800000064074993,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/costing-systems","display_name":"cost accounting systems","score":0.875},{"id":"https://openalex.org/keywords/new-public-management","display_name":"New Public Management","score":0.9649999737739563},{"id":"https://openalex.org/keywords/central-government","display_name":"central government","score":0.5720000267028809},{"id":"https://openalex.org/keywords/public-sector-performance-management","display_name":"public sector performance management","score":0.6050000190734863},{"id":"https://openalex.org/keywords/benchmarking","display_name":"benchmarking","score":0.9860000014305115},{"id":"https://openalex.org/keywords/european-public-administration","display_name":"European public administration","score":0.5839999914169312}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.511957049369812},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.49487870931625366},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.41206520795822144}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.4324/9781315648897-7","doi":"https://doi.org/10.4324/9781315648897-7","is_oa":false,"landing_page_url":"https://doi.org/10.4324/9781315648897-7","pdf_url":null,"source":{"id":"https://openalex.org/S4306463855","display_name":"Routledge eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cost Accounting in Government","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W240278804"],"related_works":["https://openalex.org/W2887669791","https://openalex.org/W3008993390","https://openalex.org/W2904035625","https://openalex.org/W1539965641","https://openalex.org/W2325139878","https://openalex.org/W87260345","https://openalex.org/W3029671359","https://openalex.org/W4240704827","https://openalex.org/W2098897827","https://openalex.org/W2161926978"],"abstract_inverted_index":{"This":[0],"chapter":[1,100],"gives":[2],"an":[3,65],"overview":[4],"of":[5,8,15,39,50,76,97,111,125],"the":[6,12,20,32,37,74,99,109,123,134,138],"use":[7,110],"cost":[9,23,94,112,126,130],"accounting":[10,24,61,95,113,127,131],"in":[11,68,133,141,150],"central":[13],"governments":[14],"19":[16],"European":[17],"countries.":[18],"In":[19,88],"international":[21],"context,":[22],"systems":[25,62],"can":[26],"be":[27],"viewed":[28],"as":[29,119],"belonging":[30],"to":[31,47,57,90],"reform":[33],"package":[34],"advocated":[35],"by":[36,81],"movement":[38],"new":[40,51],"public":[41,52],"financial":[42,58],"management":[43,53,78,85],"(NPFM).":[44],"NPFM":[45],"refers":[46],"those":[48],"aspects":[49],"(NPM)":[54],"that":[55],"pertain":[56],"management.":[59],"Cost":[60],"may":[63],"play":[64],"important":[66],"role":[67],"providing":[69],"useful":[70],"informational":[71],"inputs":[72],"for":[73],"functioning":[75],"other":[77],"instruments":[79],"promoted":[80],"NP(F)M,":[82],"especially":[83],"performance":[84],"and":[86,143],"benchmarking.":[87],"addition":[89],"\"drawing\"":[91],"a":[92],"preliminary":[93],"map":[96],"Europe,":[98,142],"explores":[101],"whether":[102],"different":[103],"organizational":[104],"variables":[105],"are":[106,117,136],"associated":[107],"with":[108],"systems.":[114,128],"Sector-specific":[115],"characteristics":[116],"considered":[118],"possible":[120],"influences":[121],"affecting":[122],"adoption":[124],"The":[129],"reforms":[132],"UK":[135],"probably":[137],"best":[139],"known":[140],"these":[144],"have":[145],"also":[146],"received":[147],"widespread":[148],"attention":[149],"academic":[151],"studies.":[152]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2018-12-22T00:00:00"}