{"id":"https://openalex.org/W3093483450","doi":"https://doi.org/10.1007/978-3-030-51595-9_4","title":"Scope of General Purpose Financial Reporting: An Accountability Perspective","display_name":"Scope of General Purpose Financial Reporting: An Accountability Perspective","publication_year":2020,"publication_date":"2020-10-23","ids":{"openalex":"https://openalex.org/W3093483450","doi":"https://doi.org/10.1007/978-3-030-51595-9_4","mag":"3093483450"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-030-51595-9_4","doi":"https://doi.org/10.1007/978-3-030-51595-9_4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-030-51595-9_4","pdf_url":null,"source":{"id":"https://openalex.org/S4306463937","display_name":"Springer eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Practice-Relevant Accrual Accounting for the Public Sector","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W3093574912","display_name":"Practice-Relevant Accrual Accounting for the Public Sector"},"type":"book-chapter","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/A5053638673","display_name":"Hassan A. G. Ouda","orcid":"https://orcid.org/0009-0000-1301-3642","observed_orcids":["https://orcid.org/0009-0000-1301-3642"]},"institutions":[{"id":"https://openalex.org/I96823368","display_name":"German University in Cairo","ror":"https://ror.org/03rjt0z37","country_code":"EG","type":"education","lineage":["https://openalex.org/I96823368"]}],"countries":["EG"],"is_corresponding":true,"raw_author_name":"Hassan Ouda","raw_affiliation_strings":["Department of Accounting and Finance Faculty of Management Technology, German University in Cairo, Cairo, Egypt"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance Faculty of Management Technology, German University in Cairo, Cairo, Egypt","institution_ids":["https://openalex.org/I96823368"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5053638673"],"corresponding_institution_ids":["https://openalex.org/I96823368"],"apc_list":null,"apc_paid":null,"fwci":1.8327,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.86206897,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"123","last_page":"162"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.5551999807357788,"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":0.5551999807357788,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.19789999723434448,"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/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.07800000160932541,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accountability","display_name":"accountability","score":0.6320000290870667},{"id":"https://openalex.org/keywords/public-sector-organizations","display_name":"public sector organizations","score":0.800000011920929},{"id":"https://openalex.org/keywords/general-purpose-financial-reporting","display_name":"general purpose financial reporting","score":0.9559999704360962},{"id":"https://openalex.org/keywords/non-financial-reporting","display_name":"non-financial reporting","score":0.777999997138977},{"id":"https://openalex.org/keywords/service-delivery","display_name":"service delivery","score":0.7310000061988831},{"id":"https://openalex.org/keywords/public-resource-management","display_name":"public resource management","score":0.7020000219345093},{"id":"https://openalex.org/keywords/stakeholder-information-needs","display_name":"stakeholder information needs","score":0.6480000019073486},{"id":"https://openalex.org/keywords/democratic-accountability","display_name":"democratic accountability","score":0.6930000185966492},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.3499999940395355},{"id":"https://openalex.org/keywords/public-sector-reporting","display_name":"public sector reporting","score":0.33000001311302185}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.9321887493133545},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.7050674557685852},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.6944564580917358},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6521624326705933},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.5535621047019958},{"id":"https://openalex.org/C68595000","wikidata":"https://www.wikidata.org/wiki/Q2274177","display_name":"Service delivery framework","level":3,"score":0.5028430819511414},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4728774428367615},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.4601510167121887},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.43885353207588196},{"id":"https://openalex.org/C2780110086","wikidata":"https://www.wikidata.org/wiki/Q161837","display_name":"Public service","level":2,"score":0.4182986617088318},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4156593382358551},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.33456823229789734},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.25676029920578003},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.19101950526237488},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0706380307674408},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-030-51595-9_4","doi":"https://doi.org/10.1007/978-3-030-51595-9_4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-030-51595-9_4","pdf_url":null,"source":{"id":"https://openalex.org/S4306463937","display_name":"Springer eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Practice-Relevant Accrual Accounting for the Public Sector","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[{"score":0.7400000095367432,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":60,"referenced_works":["https://openalex.org/W638526684","https://openalex.org/W1427519113","https://openalex.org/W1558680608","https://openalex.org/W1585582814","https://openalex.org/W1604980750","https://openalex.org/W1606075474","https://openalex.org/W1719569176","https://openalex.org/W1820919581","https://openalex.org/W1870792911","https://openalex.org/W1963530782","https://openalex.org/W1966253109","https://openalex.org/W1974339507","https://openalex.org/W2003845384","https://openalex.org/W2011884522","https://openalex.org/W2020085451","https://openalex.org/W2053840006","https://openalex.org/W2067039189","https://openalex.org/W2095457222","https://openalex.org/W2111921942","https://openalex.org/W2112058983","https://openalex.org/W2124984450","https://openalex.org/W2142552372","https://openalex.org/W2148223342","https://openalex.org/W2157987391","https://openalex.org/W2167712989","https://openalex.org/W2261862101","https://openalex.org/W2284172256","https://openalex.org/W2285161813","https://openalex.org/W2329418492","https://openalex.org/W2397612437","https://openalex.org/W2470516496","https://openalex.org/W2499341935","https://openalex.org/W2525470041","https://openalex.org/W2543376990","https://openalex.org/W2546332643","https://openalex.org/W2549236283","https://openalex.org/W2610953060","https://openalex.org/W2724193390","https://openalex.org/W2749125172","https://openalex.org/W2783762245","https://openalex.org/W2889094560","https://openalex.org/W2890415580","https://openalex.org/W2897975800","https://openalex.org/W2911172724","https://openalex.org/W2916697189","https://openalex.org/W2920366720","https://openalex.org/W2954802107","https://openalex.org/W2964981285","https://openalex.org/W2981084782","https://openalex.org/W2984872866","https://openalex.org/W2991463611","https://openalex.org/W2999384409","https://openalex.org/W3140791901","https://openalex.org/W3149966062","https://openalex.org/W4206325472","https://openalex.org/W4206634639","https://openalex.org/W4207053803","https://openalex.org/W4245989298","https://openalex.org/W4254832752","https://openalex.org/W7017674184"],"related_works":["https://openalex.org/W2492204410","https://openalex.org/W4388492004","https://openalex.org/W4315780018","https://openalex.org/W2953463495","https://openalex.org/W4362646593","https://openalex.org/W3027131237","https://openalex.org/W7207251805","https://openalex.org/W3120300725","https://openalex.org/W3209882132","https://openalex.org/W2018613780"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2020-10-29T00:00:00"}
