{"id":"https://openalex.org/W4232777024","doi":"https://doi.org/10.1007/978-3-319-31816-5_2278-1","title":"Accounting Principles","display_name":"Accounting Principles","publication_year":2016,"publication_date":"2016-01-01","ids":{"openalex":"https://openalex.org/W4232777024","doi":"https://doi.org/10.1007/978-3-319-31816-5_2278-1"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-319-31816-5_2278-1","doi":"https://doi.org/10.1007/978-3-319-31816-5_2278-1","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-319-31816-5_2278-1","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":"Global Encyclopedia of Public Administration, Public Policy, and Governance","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4288083962","display_name":"Global Encyclopedia of Public Administration, Public Policy, and Governance"},"type":"reference-entry","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/A5003349481","display_name":"Lasse Olavi Oulasvirta","orcid":"https://orcid.org/0000-0003-4195-1331","observed_orcids":["https://orcid.org/0000-0003-4195-1331"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Lasse Oulasvirta","raw_affiliation_strings":["University of Tempere, Tampere, Finland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Tempere, Tampere, Finland","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5003349481"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":41,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"1","last_page":"9"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.6478999853134155,"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":0.6478999853134155,"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":0.20239999890327454,"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"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.08389999717473984,"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/public-sector-accounting","display_name":"public sector accounting","score":0.984000027179718},{"id":"https://openalex.org/keywords/budgetary-accounting","display_name":"budget accounting","score":0.9900000095367432},{"id":"https://openalex.org/keywords/budgetary-control","display_name":"budget control","score":0.5360000133514404},{"id":"https://openalex.org/keywords/capital-budget","display_name":"capital budget","score":0.9990000128746033},{"id":"https://openalex.org/keywords/budget-structure","display_name":"budget structure","score":0.5509999990463257}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5136875510215759},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3460361361503601}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-319-31816-5_2278-1","doi":"https://doi.org/10.1007/978-3-319-31816-5_2278-1","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-319-31816-5_2278-1","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":"Global Encyclopedia of Public Administration, Public Policy, and Governance","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Decent work and economic growth","score":0.49000000953674316,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":5,"referenced_works":["https://openalex.org/W628151604","https://openalex.org/W1963530782","https://openalex.org/W2133632841","https://openalex.org/W2165044361","https://openalex.org/W2617303448"],"related_works":["https://openalex.org/W4388492001","https://openalex.org/W1483036841","https://openalex.org/W2950582640","https://openalex.org/W2173077062","https://openalex.org/W4408274785","https://openalex.org/W3203087583","https://openalex.org/W7218634866","https://openalex.org/W2572009770","https://openalex.org/W2566967568","https://openalex.org/W1570351656"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":11},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2}],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2022-05-12T00:00:00"}
