{"id":"https://openalex.org/W66713383","doi":"https://doi.org/10.1007/978-3-8349-6762-6_3","title":"Bilanztheorie und Wissenschaft","display_name":"Bilanztheorie und Wissenschaft","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W66713383","doi":"https://doi.org/10.1007/978-3-8349-6762-6_3","mag":"66713383"},"language":"de","primary_location":{"id":"doi:10.1007/978-3-8349-6762-6_3","doi":"https://doi.org/10.1007/978-3-8349-6762-6_3","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-8349-6762-6_3","pdf_url":null,"source":{"id":"https://openalex.org/S4306463308","display_name":"Gabler Verlag eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bilanztheorie in der US-amerikanischen und internationalen Standardsetzung","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W2475436537","display_name":"Bilanztheorie in der US-amerikanischen und internationalen Standardsetzung"},"type":"book-chapter","is_traditional":true,"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/A5043628972","display_name":"Stefanie Schmitz","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Stefanie Schmitz","raw_affiliation_strings":["Frankfurt am Main, Deutschland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Frankfurt am Main, Deutschland","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5043628972"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.2346,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.91157703,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"143","last_page":"222"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9994999766349792,"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":0.9994999766349792,"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":0.00019999999494757503,"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/T12675","display_name":"Financial Reporting and Valuation Research","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/balance-sheet-theory","display_name":"balance sheet theory","score":0.7919999957084656},{"id":"https://openalex.org/keywords/statics-and-dynamics","display_name":"statics and dynamics","score":0.49799999594688416},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.6370000243186951},{"id":"https://openalex.org/keywords/accounting-theory","display_name":"accounting theory","score":0.5040000081062317},{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.5740000009536743},{"id":"https://openalex.org/keywords/united-states-accounting","display_name":"United States accounting","score":0.7059999704360962},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.4959999918937683}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5463718175888062},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5395973920822144},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.22607722878456116}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-8349-6762-6_3","doi":"https://doi.org/10.1007/978-3-8349-6762-6_3","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-8349-6762-6_3","pdf_url":null,"source":{"id":"https://openalex.org/S4306463308","display_name":"Gabler Verlag eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bilanztheorie in der US-amerikanischen und internationalen Standardsetzung","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"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/W7074004276","https://openalex.org/W4249976396","https://openalex.org/W2224044341","https://openalex.org/W2475436537","https://openalex.org/W2468836107","https://openalex.org/W4233402223","https://openalex.org/W4243274627","https://openalex.org/W145649012","https://openalex.org/W4242927238","https://openalex.org/W12520656"],"abstract_inverted_index":{"Reflektiert":[0],"man":[1],"die":[2,9,21,57,97],"wesentlichen":[3],"bilanztheoretischen":[4],"Ans\u00e4tze":[5,55],"in":[6,26,35],"den":[7],"USA,":[8],"seit":[10],"dem":[11],"Beginn":[12],"des":[13],"20.":[14,51],"Jahrhunderts":[15],"entstanden":[16],"sind,":[17],"f\u00e4llt":[18],"auf,":[19],"dass":[20],"zunehmende":[22],"Ber\u00fccksichtigung":[23],"der":[24,27,33,36,48,77,83,86],"Statik":[25,69],"Standardsetzung":[28],"nicht":[29,60],"auf":[30],"einer":[31],"Verwerfung":[32],"Dynamik":[34,71],"Wissenschaft":[37,87],"beruht.":[38],"Die":[39],"Bilanztheorie":[40,79],"hat":[41],"sich":[42,64],"zwar":[43],"insofern":[44],"fortentwickelt,":[45],"als":[46],"mit":[47],"Wende":[49],"zum":[50],"Jahrhundert":[52],"neue":[53],"bilanztheoretische":[54],"entstanden,":[56],"es":[58,93],"zuvor":[59],"gab.":[61],"Seitdem":[62],"halten":[63],"aber":[65,89],"beide":[66],"Bilanztheorien":[67],"\u2013":[68,72,90,94],"und":[70,102],"nebeneinander.":[73],"Eine":[74],"eindeutige":[75],"Identifikation":[76],"\u00fcberlegenen":[78],"bei":[80],"gleichzeitigem":[81],"Fallenlassen":[82],"anderen":[84],"seitens":[85],"w\u00e4re":[88],"so":[91],"scheint":[92],"n\u00f6tig,":[95],"um":[96],"praktische":[98],"Rechnungslegung":[99],"zu":[100,106],"leiten":[101],"deren":[103],"interne":[104],"Konsistenz":[105],"sichern.":[107]},"counts_by_year":[{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
