{"id":"https://openalex.org/W4200537738","doi":"https://doi.org/10.1108/s1479-350420210000025017","title":"Statement of Financial Accounting Concepts","display_name":"Statement of Financial Accounting Concepts","publication_year":2021,"publication_date":"2021-10-25","ids":{"openalex":"https://openalex.org/W4200537738","doi":"https://doi.org/10.1108/s1479-350420210000025017"},"language":"en","primary_location":{"id":"doi:10.1108/s1479-350420210000025017","doi":"https://doi.org/10.1108/s1479-350420210000025017","is_oa":false,"landing_page_url":"https://doi.org/10.1108/s1479-350420210000025017","pdf_url":null,"source":{"id":"https://openalex.org/S4306463236","display_name":"Emerald Group Publishing Limited eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"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":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4200483120","display_name":"Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":38.8974,"has_fulltext":false,"cited_by_count":73,"citation_normalized_percentile":{"value":0.99722126,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":null,"issue":null,"first_page":"167","last_page":"167"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9990000128746033,"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":0.9990000128746033,"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/T10081","display_name":"Auditing, Earnings Management, Governance","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"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.6140000224113464},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.6579999923706055},{"id":"https://openalex.org/keywords/accounting-principles","display_name":"accounting principles","score":0.5}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7595303654670715},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.6842015981674194},{"id":"https://openalex.org/C2777026412","wikidata":"https://www.wikidata.org/wiki/Q2684591","display_name":"Statement (logic)","level":2,"score":0.6357822418212891},{"id":"https://openalex.org/C140060971","wikidata":"https://www.wikidata.org/wiki/Q5449753","display_name":"Financial statement analysis","level":3,"score":0.482599139213562},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4630022346973419},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.45956212282180786},{"id":"https://openalex.org/C171820377","wikidata":"https://www.wikidata.org/wiki/Q7603965","display_name":"Statement of changes in financial position","level":4,"score":0.44222599267959595},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.2716192603111267},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.18466481566429138},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.17407962679862976},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.0900772213935852},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07142078876495361}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/s1479-350420210000025017","doi":"https://doi.org/10.1108/s1479-350420210000025017","is_oa":false,"landing_page_url":"https://doi.org/10.1108/s1479-350420210000025017","pdf_url":null,"source":{"id":"https://openalex.org/S4306463236","display_name":"Emerald Group Publishing Limited eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"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":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Historical Developments in the Accountancy Profession, Financial Reporting, and Accounting Theory","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.46000000834465027,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4405245967","https://openalex.org/W2900883097","https://openalex.org/W4246544238","https://openalex.org/W4417039037","https://openalex.org/W4416907616","https://openalex.org/W7111040070","https://openalex.org/W4391502278","https://openalex.org/W7108691123","https://openalex.org/W7160172418","https://openalex.org/W4416191786"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":9},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2021-12-31T00:00:00"}
