{"id":"https://openalex.org/W4320073396","doi":"https://doi.org/10.31031/siam.2022.03.000569","title":"Revisiting the Role of Accounting from Ancient to Contemporary Times: An Attempt to Evaluate the Role of Corporate Accounting","display_name":"Revisiting the Role of Accounting from Ancient to Contemporary Times: An Attempt to Evaluate the Role of Corporate Accounting","publication_year":2022,"publication_date":"2022-09-08","ids":{"openalex":"https://openalex.org/W4320073396","doi":"https://doi.org/10.31031/siam.2022.03.000569"},"language":"en","primary_location":{"id":"doi:10.31031/siam.2022.03.000569","doi":"https://doi.org/10.31031/siam.2022.03.000569","is_oa":true,"landing_page_url":"http://dx.doi.org/10.31031/siam.2022.03.000569","pdf_url":"http://crimsonpublishers.com/siam/pdf/SIAM.000569.pdf","source":{"id":"https://openalex.org/S4387284971","display_name":"Strategies in Accounting and Management","issn_l":"2770-6648","issn":["2770-6648"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Strategies in Accounting and Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"http://crimsonpublishers.com/siam/pdf/SIAM.000569.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5017266384","display_name":"Khalid Rasheed Al-Adeem","orcid":"https://orcid.org/0000-0002-1727-4492","observed_orcids":["https://orcid.org/0000-0002-1727-4492"]},"institutions":[{"id":"https://openalex.org/I28022161","display_name":"King Saud University","ror":"https://ror.org/02f81g417","country_code":"SA","type":"education","lineage":["https://openalex.org/I28022161"]}],"countries":["SA"],"is_corresponding":true,"raw_author_name":"Khalid Rasheed Al-Adeem","raw_affiliation_strings":["Associate professor of accounting, Director of Research Centre, College of Business\nAdministration, King Saud University, Saudi Arabia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Associate professor of accounting, Director of Research Centre, College of Business\nAdministration, King Saud University, Saudi Arabia","institution_ids":["https://openalex.org/I28022161"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5017266384"],"corresponding_institution_ids":["https://openalex.org/I28022161"],"apc_list":null,"apc_paid":null,"fwci":2.8359,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.91189971,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":98},"biblio":{"volume":"3","issue":"4","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9878000020980835,"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":0.9878000020980835,"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/T10797","display_name":"Accounting and Organizational Management","score":0.010700000450015068,"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":0.0006000000284984708,"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/role-of-accounting","display_name":"role of accounting","score":0.8429999947547913},{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.8999999761581421},{"id":"https://openalex.org/keywords/bookkeeping","display_name":"bookkeeping","score":0.7009999752044678},{"id":"https://openalex.org/keywords/double-entry-bookkeeping","display_name":"double-entry bookkeeping","score":0.9990000128746033},{"id":"https://openalex.org/keywords/luca-pacioli","display_name":"Luca Pacioli","score":0.828000009059906},{"id":"https://openalex.org/keywords/corporate-accounting","display_name":"corporate accounting","score":0.6669999957084656},{"id":"https://openalex.org/keywords/business-models","display_name":"business models","score":0.5590000152587891},{"id":"https://openalex.org/keywords/critical-accounting-research","display_name":"critical accounting research","score":0.6330000162124634},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.3779999911785126},{"id":"https://openalex.org/keywords/social-role-of-accounting","display_name":"social role of accounting","score":0.4359999895095825}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7540483474731445},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5543031692504883},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.48972538113594055},{"id":"https://openalex.org/C2780765947","wikidata":"https://www.wikidata.org/wiki/Q12033531","display_name":"Administration (probate law)","level":2,"score":0.4184046983718872},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.320826917886734},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.29913440346717834},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.27057376503944397},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1239778995513916},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08419427275657654}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31031/siam.2022.03.000569","doi":"https://doi.org/10.31031/siam.2022.03.000569","is_oa":true,"landing_page_url":"http://dx.doi.org/10.31031/siam.2022.03.000569","pdf_url":"http://crimsonpublishers.com/siam/pdf/SIAM.000569.pdf","source":{"id":"https://openalex.org/S4387284971","display_name":"Strategies in Accounting and Management","issn_l":"2770-6648","issn":["2770-6648"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Strategies in Accounting and Management","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31031/siam.2022.03.000569","doi":"https://doi.org/10.31031/siam.2022.03.000569","is_oa":true,"landing_page_url":"http://dx.doi.org/10.31031/siam.2022.03.000569","pdf_url":"http://crimsonpublishers.com/siam/pdf/SIAM.000569.pdf","source":{"id":"https://openalex.org/S4387284971","display_name":"Strategies in Accounting and Management","issn_l":"2770-6648","issn":["2770-6648"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Strategies in Accounting and Management","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4320073396.pdf","grobid_xml":"https://content.openalex.org/works/W4320073396.grobid-xml"},"referenced_works_count":122,"referenced_works":["https://openalex.org/W40198218","https://openalex.org/W119367497","https://openalex.org/W221852680","https://openalex.org/W330027120","https://openalex.org/W403458133","https://openalex.org/W562804202","https://openalex.org/W569640811","https://openalex.org/W607376268","https://openalex.org/W1219546699","https://openalex.org/W1485397026","https://openalex.org/W1492155385","https://openalex.org/W1493130549","https://openalex.org/W1500123718","https://openalex.org/W1505311713","https://openalex.org/W1505427817","https://openalex.org/W1533415151","https://openalex.org/W1536035012","https://openalex.org/W1552408471","https://openalex.org/W1555881769","https://openalex.org/W1557191411","https://openalex.org/W1595739121","https://openalex.org/W1601927298","https://openalex.org/W1607640805","https://openalex.org/W1664211572","https://openalex.org/W1844550205","https://openalex.org/W1963816935","https://openalex.org/W1966316985","https://openalex.org/W1967236893","https://openalex.org/W1968097381","https://openalex.org/W1979021754","https://openalex.org/W1983618282","https://openalex.org/W1987407221","https://openalex.org/W1989841943","https://openalex.org/W1999453348","https://openalex.org/W2002326789","https://openalex.org/W2002876565","https://openalex.org/W2005721219","https://openalex.org/W2015299788","https://openalex.org/W2018787317","https://openalex.org/W2024884426","https://openalex.org/W2033412662","https://openalex.org/W2033824917","https://openalex.org/W2046007168","https://openalex.org/W2048436146","https://openalex.org/W2048941098","https://openalex.org/W2051685750","https://openalex.org/W2052665453","https://openalex.org/W2052789652","https://openalex.org/W2056620645","https://openalex.org/W2059676476","https://openalex.org/W2061751821","https://openalex.org/W2064381470","https://openalex.org/W2065684202","https://openalex.org/W2066793434","https://openalex.org/W2070030569","https://openalex.org/W2074402862","https://openalex.org/W2076403407","https://openalex.org/W2080331004","https://openalex.org/W2081354600","https://openalex.org/W2083988416","https://openalex.org/W2085213245","https://openalex.org/W2086398489","https://openalex.org/W2091225006","https://openalex.org/W2091840774","https://openalex.org/W2095012462","https://openalex.org/W2099208824","https://openalex.org/W2101563894","https://openalex.org/W2105172694","https://openalex.org/W2113309841","https://openalex.org/W2129115256","https://openalex.org/W2135552101","https://openalex.org/W2147868529","https://openalex.org/W2157974792","https://openalex.org/W2163541817","https://openalex.org/W2171313601","https://openalex.org/W2265696198","https://openalex.org/W2321891182","https://openalex.org/W2325494979","https://openalex.org/W2342259501","https://openalex.org/W2474039581","https://openalex.org/W2556041444","https://openalex.org/W2622680708","https://openalex.org/W2624950289","https://openalex.org/W2625379308","https://openalex.org/W2625779951","https://openalex.org/W2699666456","https://openalex.org/W2731161281","https://openalex.org/W2751168480","https://openalex.org/W2767005525","https://openalex.org/W2767270991","https://openalex.org/W2891672019","https://openalex.org/W2980584823","https://openalex.org/W2995855393","https://openalex.org/W3013247647","https://openalex.org/W3016748893","https://openalex.org/W3043059535","https://openalex.org/W3049680733","https://openalex.org/W3094770808","https://openalex.org/W3106660471","https://openalex.org/W3123234998","https://openalex.org/W3123748725","https://openalex.org/W3125101314","https://openalex.org/W3125249403","https://openalex.org/W3125891935","https://openalex.org/W3160609754","https://openalex.org/W3204703957","https://openalex.org/W4200173509","https://openalex.org/W4205805814","https://openalex.org/W4206488781","https://openalex.org/W4206692005","https://openalex.org/W4239098834","https://openalex.org/W4242248191","https://openalex.org/W4244814667","https://openalex.org/W4246883142","https://openalex.org/W4249826701","https://openalex.org/W4251246902","https://openalex.org/W4281788236","https://openalex.org/W4302143374","https://openalex.org/W4391823563","https://openalex.org/W4392991764","https://openalex.org/W6776667771","https://openalex.org/W7136353868"],"related_works":["https://openalex.org/W2751168480","https://openalex.org/W3124620227","https://openalex.org/W2189410204","https://openalex.org/W2023052701","https://openalex.org/W1600808907","https://openalex.org/W6930821229","https://openalex.org/W4392182925","https://openalex.org/W2967735808","https://openalex.org/W7213940375","https://openalex.org/W7001868438"],"abstract_inverted_index":{"The":[0],"needs":[1,152],"for":[2,15,60,71,80,179,187],"economic":[3],"systems":[4],"that":[5],"humans":[6],"constructed":[7],"throughout":[8],"time":[9],"have":[10,29],"been":[11],"the":[12,32,47,56,81,85,92,103,113,124,143,146,169,183,193,218],"driving":[13],"force":[14],"accounting":[16,88,108,127,159,196,220],"technological":[17],"inventions":[18],"starting":[19],"with":[20],"bookkeeping,":[21],"followed":[22],"by":[23],"double-entry":[24],"bookkeeping.Many":[25],"civilizations":[26],"and":[27,34,52,91,109,156,173,197,201],"societies":[28,135],"contributed":[30],"to":[31,89,97,139,153,203],"development":[33],"advancements":[35],"of":[36,49,58,83,87,94,105,115,145,171,195,217],"accounting.To":[37],"this":[38],"effect,":[39],"Italy":[40],"was":[41],"a":[42,64,120],"fortune":[43],"county":[44],"in":[45,134,182],"which":[46],"number":[48],"\"antecedents\"":[50],"converged,":[51],"thus,":[53],"is":[54,123,148,160],"considered":[55],"place":[57],"origin":[59,96],"modern":[61],"accounting.Italy":[62],"as":[63],"society":[65,204],"cannot":[66,177],"be":[67,78,154,215],"held":[68],"solely":[69],"responsible":[70],"its":[72,76,95,132,137,199],"birth,":[73],"nor":[74],"can":[75],"citizens":[77],"credited":[79],"invention":[82],"accounting.Attributing":[84],"creation":[86],"Pacioli":[90],"dating":[93],"1449":[98],"require":[99],"further":[100],"consideration,":[101],"rendering":[102],"questions":[104],"who":[106],"invented":[107],"when":[110,142,158],"wide":[111],"open.In":[112],"absence":[114,181],"hard":[116],"evidence,":[117],"speculating":[118],"such":[119,211],"defining":[121],"moment":[122],"optimal":[125],"contemporary":[126],"research":[128,190,221],"produces.Accounting":[129],"has":[130],"retained":[131],"usefulness":[133],"through":[136],"adaptability":[138],"new":[140],"roles":[141],"master":[144],"business":[147,150,184],"present.The":[149],"model":[151,185],"revisited":[155],"retheorized":[157],"not":[161],"serving":[162],"well.A":[163],"social":[164],"paradox":[165],"results":[166],"from":[167],"financing":[168],"operations":[170],"corporations":[172],"becoming":[174],"their":[175],"victims.Accounting":[176],"compensate":[178],"owners'":[180],"selected":[186],"conducting":[188],"business.Accounting":[189],"inquiring":[191],"about":[192],"role":[194],"questioning":[198],"usability":[200],"benefit":[202],"labeled":[205],"'critical'":[206],"or":[207,209],"'historical'":[208],"deeming":[210],"discourse":[212],"radical":[213],"should":[214],"one":[216],"mainstream":[219],"instead.":[222]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":5}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-02-12T00:00:00"}