{"id":"https://openalex.org/W4243298018","doi":"https://doi.org/10.4324/9781315775203-12","title":"Accounting as colonisation","display_name":"Accounting as colonisation","publication_year":2017,"publication_date":"2017-09-11","ids":{"openalex":"https://openalex.org/W4243298018","doi":"https://doi.org/10.4324/9781315775203-12"},"language":"en","primary_location":{"id":"doi:10.4324/9781315775203-12","doi":"https://doi.org/10.4324/9781315775203-12","is_oa":false,"landing_page_url":"https://doi.org/10.4324/9781315775203-12","pdf_url":null,"source":{"id":"https://openalex.org/S4306463855","display_name":"Routledge eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Routledge Companion to Critical Accounting","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W3005458341","display_name":"The Routledge Companion to Critical Accounting"},"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/A5007988816","display_name":"Jane Broadbent","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jane Broadbent","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5069514366","display_name":"Richard C. Laughlin","orcid":"https://orcid.org/0000-0002-3321-8642","observed_orcids":["https://orcid.org/0000-0002-3321-8642"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Richard Laughlin","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":1.7949,"has_fulltext":false,"cited_by_count":6,"citation_normalized_percentile":{"value":0.90360418,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":null,"issue":null,"first_page":"205","last_page":"224"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.7157999873161316,"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":0.7157999873161316,"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/T10797","display_name":"Accounting and Organizational Management","score":0.2709999978542328,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":0.002300000051036477,"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/new-public-management","display_name":"New Public Management","score":0.8379999995231628},{"id":"https://openalex.org/keywords/public-sector-organizations","display_name":"public sector organizations","score":0.7409999966621399},{"id":"https://openalex.org/keywords/resistance-strategies","display_name":"resistance strategies","score":0.8270000219345093},{"id":"https://openalex.org/keywords/next-steps","display_name":"Next Steps","score":0.8600000143051147},{"id":"https://openalex.org/keywords/public-sector-reform","display_name":"public sector reform","score":0.5289999842643738},{"id":"https://openalex.org/keywords/uk-public-sector","display_name":"UK public sector","score":0.5669999718666077}],"concepts":[{"id":"https://openalex.org/C105878827","wikidata":"https://www.wikidata.org/wiki/Q2041929","display_name":"Colonisation","level":3,"score":0.8722830414772034},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.43822234869003296},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.23270615935325623},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.22323250770568848},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.07871431112289429},{"id":"https://openalex.org/C2776927270","wikidata":"https://www.wikidata.org/wiki/Q815962","display_name":"Colonization","level":2,"score":0.06798213720321655}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.4324/9781315775203-12","doi":"https://doi.org/10.4324/9781315775203-12","is_oa":false,"landing_page_url":"https://doi.org/10.4324/9781315775203-12","pdf_url":null,"source":{"id":"https://openalex.org/S4306463855","display_name":"Routledge eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Routledge Companion to Critical Accounting","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.7297000288963318}],"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/W1539965641","https://openalex.org/W1983219064","https://openalex.org/W3029671359","https://openalex.org/W4392281558","https://openalex.org/W3198257860","https://openalex.org/W2103626233","https://openalex.org/W2284359515","https://openalex.org/W2524837288","https://openalex.org/W4411221818","https://openalex.org/W2529224073"],"abstract_inverted_index":{"This":[0],"chapter":[1],"focuses":[2],"on":[3,52],"public":[4,88],"sector":[5,89],"organisations":[6],"in":[7,96,105,113],"the":[8,34,44,53,82,106,114,124,136],"UK,":[9,115],"which":[10],"have,":[11],"for":[12],"many":[13],"years,":[14],"been":[15],"subject":[16,83],"to":[17,67,80,123],"a":[18,26,102],"wide":[19],"range":[20,27],"of":[21,28,37,84,108,135],"accounting-driven":[22],"requirements":[23],"coming":[24],"from":[25],"societal":[29],"regulatory":[30],"bodies.":[31],"It":[32],"explores":[33],"changing":[35],"nature":[36],"New":[38,109],"Public":[39,110],"Financial":[40,92],"Management":[41,93,111],"(NPFM)":[42],"and":[43],"steering":[45,60,78],"mechanisms":[46,61,79],"it":[47],"encompasses,":[48],"with":[49],"particular":[50],"emphasis":[51],"UK":[54],"situation,":[55],"over":[56],"time.":[57],"Transactional":[58],"inter-organisational":[59,77],"are":[62],"more":[63,65,73,140],"directional,":[64],"likely":[66,74],"have":[68],"colonising":[69],"intent":[70],"and,":[71],"therefore,":[72],"than":[75],"relational":[76],"be":[81],"resistance":[85],"strategies":[86],"by":[87],"organisations.":[90],"The":[91],"Initiative":[94],"(FMI)":[95],"1982":[97],"is":[98],"often":[99],"seen":[100],"as":[101],"watershed":[103],"event":[104],"development":[107],"(NPM)":[112],"although":[116],"Zifcak":[117,127],"traces":[118],"its":[119],"origins":[120],"earlier,":[121],"notably":[122],"Fulton":[125],"Report.":[126],"argues":[128],"that":[129],"Next":[130],"Steps":[131],"was":[132,139],"an":[133],"outgrowth":[134],"FMI":[137],"but":[138],"robustly":[141],"geared":[142],"towards":[143],"fundamental":[144],"change.":[145]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2022-05-12T00:00:00"}