{"id":"https://openalex.org/W1531743614","doi":"https://doi.org/10.1007/978-3-540-39871-4_19","title":"Concluding Discussion: Accounting for Resources","display_name":"Concluding Discussion: Accounting for Resources","publication_year":2004,"publication_date":"2004-01-01","ids":{"openalex":"https://openalex.org/W1531743614","doi":"https://doi.org/10.1007/978-3-540-39871-4_19","mag":"1531743614"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-540-39871-4_19","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-540-39871-4_19","pdf_url":null,"source":{"id":"https://openalex.org/S106296714","display_name":"Lecture notes in computer science","issn_l":"0302-9743","issn":["0302-9743","1611-3349"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Computer Science","raw_type":"book-chapter"},"type":"book-chapter","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/A5013320597","display_name":"Bruce Christianson","orcid":"https://orcid.org/0000-0002-3777-7476"},"institutions":[{"id":"https://openalex.org/I141584323","display_name":"University of Hertfordshire","ror":"https://ror.org/0267vjk41","country_code":"GB","type":"education","lineage":["https://openalex.org/I141584323"]},{"id":"https://openalex.org/I4210156583","display_name":"Laboratoire d'Informatique de Paris-Nord","ror":"https://ror.org/05g1zjw44","country_code":"FR","type":"facility","lineage":["https://openalex.org/I1294671590","https://openalex.org/I1294671590","https://openalex.org/I4210091279","https://openalex.org/I4210156583","https://openalex.org/I4210159245"]}],"countries":["FR","GB"],"is_corresponding":true,"raw_author_name":"Bruce Christianson","raw_affiliation_strings":["Computer Science Department, University of Hertfordshire,"],"affiliations":[{"raw_affiliation_string":"Computer Science Department, University of Hertfordshire,","institution_ids":["https://openalex.org/I141584323","https://openalex.org/I4210156583"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5013320597"],"corresponding_institution_ids":["https://openalex.org/I141584323","https://openalex.org/I4210156583"],"apc_list":{"value":5000,"currency":"EUR","value_usd":5392},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.14336704,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"235","last_page":"241"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13034","display_name":"Information Systems Education and Curriculum Development","score":0.03620000183582306,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T13034","display_name":"Information Systems Education and Curriculum Development","score":0.03620000183582306,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.020600000396370888,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T12378","display_name":"Accounting Education and Careers","score":0.020099999383091927,"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/dilemma","display_name":"Dilemma","score":0.7385339140892029},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.719971776008606},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"Activity-based costing","score":0.6110488176345825},{"id":"https://openalex.org/keywords/incentive","display_name":"Incentive","score":0.6041238903999329},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"Cost accounting","score":0.45059359073638916},{"id":"https://openalex.org/keywords/operations-research","display_name":"Operations research","score":0.36038506031036377},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.3585848808288574},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.20472142100334167},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.14292404055595398},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.12506404519081116}],"concepts":[{"id":"https://openalex.org/C2778496695","wikidata":"https://www.wikidata.org/wiki/Q254128","display_name":"Dilemma","level":2,"score":0.7385339140892029},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.719971776008606},{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.6110488176345825},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.6041238903999329},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.45059359073638916},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.36038506031036377},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3585848808288574},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.20472142100334167},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.14292404055595398},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.12506404519081116},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-540-39871-4_19","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-540-39871-4_19","pdf_url":null,"source":{"id":"https://openalex.org/S106296714","display_name":"Lecture notes in computer science","issn_l":"0302-9743","issn":["0302-9743","1611-3349"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Computer Science","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.46000000834465027,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2962881629","https://openalex.org/W2373031542","https://openalex.org/W601623910","https://openalex.org/W2112579260","https://openalex.org/W2432928740","https://openalex.org/W4322422606","https://openalex.org/W2576295056","https://openalex.org/W2480086770","https://openalex.org/W1993508213","https://openalex.org/W2392561195"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}