{"id":"https://openalex.org/W991659618","doi":null,"title":"Business model and its impact on accounting representation of an entity\u2019s financial position","display_name":"Business model and its impact on accounting representation of an entity\u2019s financial position","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W991659618","mag":"991659618"},"language":"pl","primary_location":{"id":"mag:2782201033","doi":null,"is_oa":true,"landing_page_url":"http://cejsh.icm.edu.pl/cejsh/element/bwmeta1.element.ceon.element-645217f1-b5ab-346a-9ba7-ccb17d700f53","pdf_url":null,"source":{"id":"https://openalex.org/S2738140372","display_name":"Zeszyty Teoretyczne Rachunkowo\u015bci","issn_l":"1641-4381","issn":["1641-4381","2391-677X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-70"],"host_organization":"https://openalex.org/P4310317272","host_organization_name":"Rada Naukowa SKwP","host_organization_lineage":["https://openalex.org/P4310317272"],"host_organization_lineage_names":["Rada Naukowa SKwP"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Zeszyty Teoretyczne Rachunkowo\u015bci","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"http://cejsh.icm.edu.pl/cejsh/element/bwmeta1.element.ceon.element-645217f1-b5ab-346a-9ba7-ccb17d700f53","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5009884806","display_name":"Jan Michalak","orcid":"https://orcid.org/0000-0003-2722-0233","observed_orcids":["https://orcid.org/0000-0003-2722-0233"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Jan Michalak","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-2722-0233","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5009884806"],"corresponding_institution_ids":[],"apc_list":{"value":900,"currency":"PLN","value_usd":207},"apc_paid":{"value":900,"currency":"PLN","value_usd":207},"fwci":11.1261,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.9756241,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"66","issue":null,"first_page":"133","last_page":"142"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9883000254631042,"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":0.9883000254631042,"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":0.004699999932199717,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/business-models","display_name":"business models","score":0.9340000152587891},{"id":"https://openalex.org/keywords/accounting-representation","display_name":"accounting representation","score":0.9599999785423279},{"id":"https://openalex.org/keywords/financial-position","display_name":"financial position","score":0.9079999923706055},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.8080000281333923}],"concepts":[{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.42409542202949524},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.3605594038963318},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3013174533843994}],"mesh":[],"locations_count":2,"locations":[{"id":"mag:2782201033","doi":null,"is_oa":true,"landing_page_url":"http://cejsh.icm.edu.pl/cejsh/element/bwmeta1.element.ceon.element-645217f1-b5ab-346a-9ba7-ccb17d700f53","pdf_url":null,"source":{"id":"https://openalex.org/S2738140372","display_name":"Zeszyty Teoretyczne Rachunkowo\u015bci","issn_l":"1641-4381","issn":["1641-4381","2391-677X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-70"],"host_organization":"https://openalex.org/P4310317272","host_organization_name":"Rada Naukowa SKwP","host_organization_lineage":["https://openalex.org/P4310317272"],"host_organization_lineage_names":["Rada Naukowa SKwP"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Zeszyty Teoretyczne Rachunkowo\u015bci","raw_type":null},{"id":"mag:991659618","doi":null,"is_oa":true,"landing_page_url":"http://yadda.icm.edu.pl/yadda/element/bwmeta1.element.ekon-element-000171210019","pdf_url":null,"source":{"id":"https://openalex.org/S2738140372","display_name":"Zeszyty Teoretyczne Rachunkowo\u015bci","issn_l":"1641-4381","issn":["1641-4381","2391-677X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-70"],"host_organization":"https://openalex.org/P4310317272","host_organization_name":"Rada Naukowa SKwP","host_organization_lineage":["https://openalex.org/P4310317272"],"host_organization_lineage_names":["Rada Naukowa SKwP"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Zeszyty Teoretyczne Rachunkowo\u015bci","raw_type":null}],"best_oa_location":{"id":"mag:2782201033","doi":null,"is_oa":true,"landing_page_url":"http://cejsh.icm.edu.pl/cejsh/element/bwmeta1.element.ceon.element-645217f1-b5ab-346a-9ba7-ccb17d700f53","pdf_url":null,"source":{"id":"https://openalex.org/S2738140372","display_name":"Zeszyty Teoretyczne Rachunkowo\u015bci","issn_l":"1641-4381","issn":["1641-4381","2391-677X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-70"],"host_organization":"https://openalex.org/P4310317272","host_organization_name":"Rada Naukowa SKwP","host_organization_lineage":["https://openalex.org/P4310317272"],"host_organization_lineage_names":["Rada Naukowa SKwP"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Zeszyty Teoretyczne Rachunkowo\u015bci","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W1524011181","https://openalex.org/W1558306795","https://openalex.org/W1595720569","https://openalex.org/W1700208790","https://openalex.org/W2062340519","https://openalex.org/W2140699752","https://openalex.org/W2574806784"],"related_works":["https://openalex.org/W2782201033","https://openalex.org/W2979066642","https://openalex.org/W779825209","https://openalex.org/W2265796237","https://openalex.org/W983811158","https://openalex.org/W2979308028","https://openalex.org/W3088584095","https://openalex.org/W196483365","https://openalex.org/W1594302458","https://openalex.org/W854845296"],"abstract_inverted_index":null,"counts_by_year":[{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
