{"id":"https://openalex.org/W1995906952","doi":"https://doi.org/10.1016/0167-4048(85)90006-9","title":"Specification of internal accounting controls in a database environment","display_name":"Specification of internal accounting controls in a database environment","publication_year":1985,"publication_date":"1985-03-01","ids":{"openalex":"https://openalex.org/W1995906952","doi":"https://doi.org/10.1016/0167-4048(85)90006-9","mag":"1995906952"},"language":"en","primary_location":{"id":"doi:10.1016/0167-4048(85)90006-9","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0167-4048(85)90006-9","pdf_url":null,"source":{"id":"https://openalex.org/S12529635","display_name":"Computers & Security","issn_l":"0167-4048","issn":["0167-4048","1872-6208"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Computers & Security","raw_type":"journal-article"},"type":"article","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/A5003689610","display_name":"Graham Gal","orcid":"https://orcid.org/0000-0001-6526-9367"},"institutions":[{"id":"https://openalex.org/I24603500","display_name":"University of Massachusetts Amherst","ror":"https://ror.org/0072zz521","country_code":"US","type":"education","lineage":["https://openalex.org/I24603500"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Graham Gal","raw_affiliation_strings":["Dept. of Accounting, University of Massachusetts, Amherst, Massachusetts 01003, USA"],"affiliations":[{"raw_affiliation_string":"Dept. of Accounting, University of Massachusetts, Amherst, Massachusetts 01003, USA","institution_ids":["https://openalex.org/I24603500"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5073526770","display_name":"W. E. J. McCarthy","orcid":null},"institutions":[{"id":"https://openalex.org/I87216513","display_name":"Michigan State University","ror":"https://ror.org/05hs6h993","country_code":"US","type":"education","lineage":["https://openalex.org/I87216513"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"William E. McCarthy","raw_affiliation_strings":["Dept. of Accounting, Michigan State University, East Lansing, Michigan 48824, USA"],"affiliations":[{"raw_affiliation_string":"Dept. of Accounting, Michigan State University, East Lansing, Michigan 48824, USA","institution_ids":["https://openalex.org/I87216513"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5003689610"],"corresponding_institution_ids":["https://openalex.org/I24603500"],"apc_list":{"value":3190,"currency":"USD","value_usd":3190},"apc_paid":null,"fwci":0.5345,"has_fulltext":false,"cited_by_count":9,"citation_normalized_percentile":{"value":0.70911794,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"4","issue":"1","first_page":"23","last_page":"32"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10317","display_name":"Advanced Database Systems and Queries","score":0.9998000264167786,"subfield":{"id":"https://openalex.org/subfields/1705","display_name":"Computer Networks and Communications"},"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/T10317","display_name":"Advanced Database Systems and Queries","score":0.9998000264167786,"subfield":{"id":"https://openalex.org/subfields/1705","display_name":"Computer Networks and Communications"},"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/T11719","display_name":"Data Quality and Management","score":0.9919999837875366,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11106","display_name":"Data Management and Algorithms","score":0.9904000163078308,"subfield":{"id":"https://openalex.org/subfields/1711","display_name":"Signal Processing"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.7822206020355225},{"id":"https://openalex.org/keywords/database","display_name":"Database","score":0.6759889721870422},{"id":"https://openalex.org/keywords/database-security","display_name":"Database security","score":0.58788001537323},{"id":"https://openalex.org/keywords/database-design","display_name":"Database design","score":0.5258532166481018},{"id":"https://openalex.org/keywords/relational-database","display_name":"Relational database","score":0.4966030716896057},{"id":"https://openalex.org/keywords/data-integrity","display_name":"Data integrity","score":0.46593064069747925},{"id":"https://openalex.org/keywords/view","display_name":"View","score":0.46308404207229614},{"id":"https://openalex.org/keywords/database-schema","display_name":"Database schema","score":0.45176392793655396},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.44364914298057556},{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.440847247838974},{"id":"https://openalex.org/keywords/database-model","display_name":"Database model","score":0.4282224178314209},{"id":"https://openalex.org/keywords/control","display_name":"Control (management)","score":0.42447629570961},{"id":"https://openalex.org/keywords/mechanism","display_name":"Mechanism (biology)","score":0.4118475914001465},{"id":"https://openalex.org/keywords/data-mining","display_name":"Data mining","score":0.34223291277885437},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.1394074559211731},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.07775840163230896}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.7822206020355225},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.6759889721870422},{"id":"https://openalex.org/C2778553114","wikidata":"https://www.wikidata.org/wiki/Q1035293","display_name":"Database security","level":2,"score":0.58788001537323},{"id":"https://openalex.org/C148840519","wikidata":"https://www.wikidata.org/wiki/Q1049878","display_name":"Database design","level":2,"score":0.5258532166481018},{"id":"https://openalex.org/C5655090","wikidata":"https://www.wikidata.org/wiki/Q192588","display_name":"Relational database","level":2,"score":0.4966030716896057},{"id":"https://openalex.org/C33762810","wikidata":"https://www.wikidata.org/wiki/Q461671","display_name":"Data integrity","level":2,"score":0.46593064069747925},{"id":"https://openalex.org/C54239708","wikidata":"https://www.wikidata.org/wiki/Q1329910","display_name":"View","level":3,"score":0.46308404207229614},{"id":"https://openalex.org/C30775581","wikidata":"https://www.wikidata.org/wiki/Q632285","display_name":"Database schema","level":3,"score":0.45176392793655396},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.44364914298057556},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.440847247838974},{"id":"https://openalex.org/C5968703","wikidata":"https://www.wikidata.org/wiki/Q267136","display_name":"Database model","level":3,"score":0.4282224178314209},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.42447629570961},{"id":"https://openalex.org/C89611455","wikidata":"https://www.wikidata.org/wiki/Q6804646","display_name":"Mechanism (biology)","level":2,"score":0.4118475914001465},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.34223291277885437},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.1394074559211731},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.07775840163230896},{"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}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/0167-4048(85)90006-9","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0167-4048(85)90006-9","pdf_url":null,"source":{"id":"https://openalex.org/S12529635","display_name":"Computers & Security","issn_l":"0167-4048","issn":["0167-4048","1872-6208"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Computers & Security","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Reduced inequalities","score":0.5199999809265137,"id":"https://metadata.un.org/sdg/10"},{"display_name":"Peace, Justice and strong institutions","score":0.4699999988079071,"id":"https://metadata.un.org/sdg/16"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":14,"referenced_works":["https://openalex.org/W105718829","https://openalex.org/W196698169","https://openalex.org/W1549617594","https://openalex.org/W1582649676","https://openalex.org/W1585986233","https://openalex.org/W2077207253","https://openalex.org/W2138709157","https://openalex.org/W2144192824","https://openalex.org/W2168098409","https://openalex.org/W2313469048","https://openalex.org/W2945526390","https://openalex.org/W4245175512","https://openalex.org/W6608049477","https://openalex.org/W6659855545"],"related_works":["https://openalex.org/W1588786827","https://openalex.org/W2185193035","https://openalex.org/W1016652228","https://openalex.org/W279222092","https://openalex.org/W2188578519","https://openalex.org/W1502610062","https://openalex.org/W2153455914","https://openalex.org/W2585880425","https://openalex.org/W2901432962","https://openalex.org/W3200610130"],"abstract_inverted_index":null,"counts_by_year":[{"year":2018,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}