{"id":"https://openalex.org/W95189797","doi":"https://doi.org/10.2308/0148-4184.20.2.139","title":"THE GERMAN ACCOUNTING PROFESSION \u2014 1931 AND BEFORE: A REFLECTION OF NATIONAL IDEOLOGIES","display_name":"THE GERMAN ACCOUNTING PROFESSION \u2014 1931 AND BEFORE: A REFLECTION OF NATIONAL IDEOLOGIES","publication_year":1993,"publication_date":"1993-12-01","ids":{"openalex":"https://openalex.org/W95189797","doi":"https://doi.org/10.2308/0148-4184.20.2.139","mag":"95189797"},"language":"en","primary_location":{"id":"doi:10.2308/0148-4184.20.2.139","doi":"https://doi.org/10.2308/0148-4184.20.2.139","is_oa":false,"landing_page_url":"https://doi.org/10.2308/0148-4184.20.2.139","pdf_url":null,"source":{"id":"https://openalex.org/S2764889392","display_name":"Accounting Historians Journal","issn_l":"0148-4184","issn":["0148-4184","2327-4468"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310316629","host_organization_name":"Academy of Accounting Historians","host_organization_lineage":["https://openalex.org/P4310316629"],"host_organization_lineage_names":["Academy of Accounting Historians"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Historians Journal","raw_type":"journal-article"},"volume":null,"type":"article","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/A5091542299","display_name":"Mary E. Harston","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Mary E. Harston","raw_affiliation_strings":["ST. MARY'S UNIVERSITY"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"ST. MARY'S UNIVERSITY","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5091542299"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.04782544,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":"20","issue":"2","first_page":"139","last_page":"162"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7842000126838684,"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":0.7842000126838684,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.11349999904632568,"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":0.03929999843239784,"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/independent-auditing","display_name":"independent audit","score":0.7929999828338623},{"id":"https://openalex.org/keywords/nationalism","display_name":"nationalism","score":0.828000009059906},{"id":"https://openalex.org/keywords/paternalism","display_name":"paternalism","score":0.9950000047683716},{"id":"https://openalex.org/keywords/anti-individualism","display_name":"anti-individualism","score":0.9980000257492065},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.9589999914169312},{"id":"https://openalex.org/keywords/economic-crisis","display_name":"economic crisis","score":0.6919999718666077},{"id":"https://openalex.org/keywords/enterprise-reform","display_name":"enterprise reform","score":0.7889999747276306},{"id":"https://openalex.org/keywords/accounting-legislation","display_name":"accounting law","score":0.597000002861023},{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.7269999980926514}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7936087846755981},{"id":"https://openalex.org/C154775046","wikidata":"https://www.wikidata.org/wiki/Q188","display_name":"German","level":2,"score":0.7838970422744751},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7069014310836792},{"id":"https://openalex.org/C158071213","wikidata":"https://www.wikidata.org/wiki/Q7257","display_name":"Ideology","level":3,"score":0.5662223100662231},{"id":"https://openalex.org/C2778431023","wikidata":"https://www.wikidata.org/wiki/Q878249","display_name":"Alliance","level":2,"score":0.5201911926269531},{"id":"https://openalex.org/C2679804","wikidata":"https://www.wikidata.org/wiki/Q58434","display_name":"Paternalism","level":2,"score":0.4755646586418152},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.46187567710876465},{"id":"https://openalex.org/C17022365","wikidata":"https://www.wikidata.org/wiki/Q171995","display_name":"Individualism","level":2,"score":0.44085875153541565},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.333965927362442},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.2923346161842346},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2675369381904602},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.16344448924064636},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.09120142459869385},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/0148-4184.20.2.139","doi":"https://doi.org/10.2308/0148-4184.20.2.139","is_oa":false,"landing_page_url":"https://doi.org/10.2308/0148-4184.20.2.139","pdf_url":null,"source":{"id":"https://openalex.org/S2764889392","display_name":"Accounting Historians Journal","issn_l":"0148-4184","issn":["0148-4184","2327-4468"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310316629","host_organization_name":"Academy of Accounting Historians","host_organization_lineage":["https://openalex.org/P4310316629"],"host_organization_lineage_names":["Academy of Accounting Historians"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Historians Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":22,"referenced_works":["https://openalex.org/W596845952","https://openalex.org/W599799575","https://openalex.org/W634717813","https://openalex.org/W639193617","https://openalex.org/W1503923976","https://openalex.org/W1968447358","https://openalex.org/W1987781293","https://openalex.org/W2031689666","https://openalex.org/W2032432424","https://openalex.org/W2035856201","https://openalex.org/W2037879793","https://openalex.org/W2071637898","https://openalex.org/W2101663080","https://openalex.org/W2111863507","https://openalex.org/W2138517133","https://openalex.org/W2179035000","https://openalex.org/W2315029654","https://openalex.org/W2529150901","https://openalex.org/W2752617332","https://openalex.org/W2888827669","https://openalex.org/W3023507685","https://openalex.org/W3125398700"],"related_works":["https://openalex.org/W566319941","https://openalex.org/W4205854613","https://openalex.org/W1496721114","https://openalex.org/W2088548894","https://openalex.org/W2730084674","https://openalex.org/W2236599461","https://openalex.org/W2035375111","https://openalex.org/W7136742852","https://openalex.org/W7213615899","https://openalex.org/W1567967024"],"abstract_inverted_index":{"The":[0,35],"purpose":[1],"of":[2,31,55,88],"this":[3],"paper":[4,36],"is":[5],"to":[6,24,44,94],"examine":[7],"how":[8],"the":[9,15,21,25,29,52,58,68,75,91,100,108],"demand":[10,101],"for":[11,51,63,102,111],"independent":[12],"audits":[13,117],"and":[14,47,114],"German":[16,59,76],"accounting":[17,69,77],"profession":[18,70,78],"evolved":[19],"from":[20],"late":[22],"1800s":[23],"early":[26],"1930s":[27],"despite":[28],"absence":[30],"competitive":[32],"market":[33],"forces.":[34],"posits":[37],"that":[38,71],"cultural":[39],"ideologies,":[40],"specifically":[41],"with":[42],"respect":[43],"nationalism,":[45],"paternalism":[46],"anti-individualism,":[48],"provide":[49],"reasons":[50],"unique":[53],"configuration":[54],"not":[56,86],"only":[57],"corporate/banking":[60,92],"structures":[61],"responsible":[62],"originating":[64],"financial":[65,97],"reports":[66],"but":[67],"audited":[72],"them.":[73],"As":[74],"was":[79,85],"in":[80,118],"an":[81],"embryonic":[82],"stage,":[83],"it":[84],"capable":[87],"successfully":[89],"confronting":[90],"alliance":[93],"significantly":[95],"impact":[96],"reporting":[98],"or":[99],"audits.":[103],"Economic":[104],"crises":[105],"served":[106],"as":[107],"dominant":[109],"pressure":[110],"business":[112],"reform":[113],"legislation":[115],"mandating":[116],"Germany.":[119]},"counts_by_year":[{"year":2024,"cited_by_count":4},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}