{"id":"https://openalex.org/W651316255","doi":"https://doi.org/10.4324/9780203013410","title":"The Development of Accounting in an International Context","display_name":"The Development of Accounting in an International Context","publication_year":2006,"publication_date":"2006-07-13","ids":{"openalex":"https://openalex.org/W651316255","doi":"https://doi.org/10.4324/9780203013410","mag":"651316255"},"language":"en","primary_location":{"id":"doi:10.4324/9780203013410","doi":"https://doi.org/10.4324/9780203013410","is_oa":false,"landing_page_url":"https://doi.org/10.4324/9780203013410","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":null,"raw_type":"monograph"},"volume":null,"type":"book","is_traditional":true,"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":5.4451,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.95642933,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":null,"issue":null,"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":0.9955999851226807,"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":0.9955999851226807,"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":0.0013000000035390258,"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":0.0010000000474974513,"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-history","display_name":"history of accounting","score":0.8429999947547913},{"id":"https://openalex.org/keywords/international-accounting","display_name":"international accounting","score":0.7850000262260437},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.7239999771118164},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.3959999978542328},{"id":"https://openalex.org/keywords/internationalization-of-accounting","display_name":"internationalization of accounting","score":0.5210000276565552}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5446211695671082},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5329037308692932},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2976621389389038},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.2008405327796936},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.041077494621276855}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.4324/9780203013410","doi":"https://doi.org/10.4324/9780203013410","is_oa":false,"landing_page_url":"https://doi.org/10.4324/9780203013410","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":null,"raw_type":"monograph"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4235977536","https://openalex.org/W2318160642","https://openalex.org/W7140271788","https://openalex.org/W7065267374","https://openalex.org/W2316988015","https://openalex.org/W1534381827","https://openalex.org/W7136650404","https://openalex.org/W7136168928","https://openalex.org/W7027684233","https://openalex.org/W1480426352"],"abstract_inverted_index":{"Basil":[0],"Yamey,":[1],"London":[2],"School":[3],"of":[4,9,23,40,49,58,63,68],"Economics,":[5],"Tom":[6],"Lee,":[7],"University":[8,22,48,57,62,67],"Alabama,":[10],"Dick":[11],"Edwards,":[12],"Cardiff":[13],"Business":[14],"School,":[15],"Lee":[16],"Parker,":[17],"Flinders":[18],"University,":[19,35,54],"Richard":[20],"Morris,":[21],"New":[24],"South":[25],"Wales,":[26],"Philip":[27],"Bell":[28],"and":[29],"Ken":[30],"Peasnell,":[31],"both":[32],"at":[33],"Lancaster":[34],"Sir":[36],"David":[37],"Tweedie,":[38],"Chairman":[39],"the":[41],"UK's":[42],"Accounting":[43],"Standards":[44],"Board,":[45],"Geoffrey":[46],"Whittington,":[47],"Cambridge,":[50],"Stephen":[51],"Zeff,":[52],"Rice":[53],"Sid":[55],"Gray,":[56],"Warwick,":[59],"Clare":[60],"Roberts,":[61],"Exeter,":[64],"Segun":[65],"Wallace,":[66],"Middlesex,":[69]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2016-06-24T00:00:00"}
