{"id":"https://openalex.org/W320751063","doi":"https://doi.org/10.1016/s1058-1995(03)05014-x","title":"11. An empirical investigation of the development of accounting education and practice in Libya, and of strategies for enhancing accounting education and accounting practice in Libya","display_name":"11. An empirical investigation of the development of accounting education and practice in Libya, and of strategies for enhancing accounting education and accounting practice in Libya","publication_year":2003,"publication_date":"2003-01-01","ids":{"openalex":"https://openalex.org/W320751063","doi":"https://doi.org/10.1016/s1058-1995(03)05014-x","mag":"320751063"},"language":"en","primary_location":{"id":"doi:10.1016/s1058-1995(03)05014-x","doi":"https://doi.org/10.1016/s1058-1995(03)05014-x","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1058-1995(03)05014-x","pdf_url":null,"source":{"id":"https://openalex.org/S127572930","display_name":"Research in accounting in emerging economies","issn_l":"1479-3563","issn":["1479-3563"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Research in Accounting in Emerging Economies","raw_type":"book-chapter"},"volume":null,"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/A5066620629","display_name":"Mustafa Bakar Mahmud","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mustafa Bakar Mahmud","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5040564649","display_name":"Alex Russell","orcid":"https://orcid.org/0000-0002-6056-3185","observed_orcids":["https://orcid.org/0000-0002-6056-3185"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Alex Russell","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":1.4801,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.9038623,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":null,"issue":null,"first_page":"197","last_page":"236"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9994999766349792,"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/T12378","display_name":"Accounting Education and Careers","score":0.9994999766349792,"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":0.0003000000142492354,"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":9.999999747378752e-05,"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-education","display_name":"accounting education","score":0.9980000257492065},{"id":"https://openalex.org/keywords/accounting-practice","display_name":"accounting practice","score":0.9890000224113464},{"id":"https://openalex.org/keywords/libya","display_name":"Libya","score":0.593999981880188},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.6740000247955322}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.815754771232605},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.44387656450271606},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.44075438380241394},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3609403371810913},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.27379393577575684},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.2534463107585907}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/s1058-1995(03)05014-x","doi":"https://doi.org/10.1016/s1058-1995(03)05014-x","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1058-1995(03)05014-x","pdf_url":null,"source":{"id":"https://openalex.org/S127572930","display_name":"Research in accounting in emerging economies","issn_l":"1479-3563","issn":["1479-3563"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Research in Accounting in Emerging Economies","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.9235000014305115,"id":"https://metadata.un.org/sdg/4","display_name":"Quality education"},{"score":0.5263000130653381,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":19,"referenced_works":["https://openalex.org/W561593003","https://openalex.org/W610786992","https://openalex.org/W632926209","https://openalex.org/W1482377756","https://openalex.org/W1543607358","https://openalex.org/W1562847225","https://openalex.org/W1576119539","https://openalex.org/W1597123990","https://openalex.org/W1820801730","https://openalex.org/W1987604705","https://openalex.org/W2046917591","https://openalex.org/W2099282152","https://openalex.org/W2117130947","https://openalex.org/W2277834050","https://openalex.org/W2313616187","https://openalex.org/W2325064705","https://openalex.org/W2469321776","https://openalex.org/W2491768978","https://openalex.org/W2607124339"],"related_works":["https://openalex.org/W149458701","https://openalex.org/W7216261376","https://openalex.org/W7221292372","https://openalex.org/W1865001161","https://openalex.org/W3204306109","https://openalex.org/W2914716987","https://openalex.org/W4220900479","https://openalex.org/W2575844964","https://openalex.org/W2106735608","https://openalex.org/W7217727960"],"abstract_inverted_index":null,"counts_by_year":[{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":2},{"year":2014,"cited_by_count":9},{"year":2013,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
