{"id":"https://openalex.org/W2992487336","doi":null,"title":"The absorption vs. direct costing debate","display_name":"The absorption vs. direct costing debate","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W2992487336","mag":"2992487336"},"language":"en","primary_location":{"id":"mag:2992487336","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=2689281","pdf_url":null,"source":{"id":"https://openalex.org/S2764536255","display_name":"Journal of cost management","issn_l":"1092-8057","issn":["1092-8057"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-scientific","norway-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of cost management","raw_type":null},"volume":null,"type":"article","is_traditional":true,"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/A5035215757","display_name":"Benjamin P. Foster","orcid":"https://orcid.org/0000-0001-8077-8450","observed_orcids":["https://orcid.org/0000-0001-8077-8450"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Benjamin P. Foster","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-8077-8450","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5006601672","display_name":"Sidney J. Baxendale","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sidney J. Baxendale","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":7.2454,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.97172402,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":"22","issue":"4","first_page":"40","last_page":"48"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.7886000275611877,"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/T10797","display_name":"Accounting and Organizational Management","score":0.7886000275611877,"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":0.19930000603199005,"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/T13509","display_name":"Accounting and Financial Management","score":0.001500000013038516,"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/full-cost-accounting","display_name":"full costing","score":0.9959999918937683},{"id":"https://openalex.org/keywords/variable-costing","display_name":"variable costing","score":0.9919999837875366},{"id":"https://openalex.org/keywords/cost-accounting-methods","display_name":"cost accounting methods","score":0.6000000238418579},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.3779999911785126}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.6773510575294495},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4984757900238037},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.39157021045684814},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.26388365030288696},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2616051435470581}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2992487336","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=2689281","pdf_url":null,"source":{"id":"https://openalex.org/S2764536255","display_name":"Journal of cost management","issn_l":"1092-8057","issn":["1092-8057"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-scientific","norway-1"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of cost management","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/W2993138360","https://openalex.org/W2992500694","https://openalex.org/W6988978299","https://openalex.org/W4400194301","https://openalex.org/W7112764070","https://openalex.org/W2557088355","https://openalex.org/W2053840775","https://openalex.org/W2006109362","https://openalex.org/W397788937","https://openalex.org/W7017723162"],"abstract_inverted_index":null,"counts_by_year":[{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2019-12-13T00:00:00"}
