{"id":"https://openalex.org/W2578113959","doi":"https://doi.org/10.1108/oir-09-2015-0296","title":"Accessibility and transparency: impact on social economy","display_name":"Accessibility and transparency: impact on social economy","publication_year":2017,"publication_date":"2017-01-26","ids":{"openalex":"https://openalex.org/W2578113959","doi":"https://doi.org/10.1108/oir-09-2015-0296","mag":"2578113959"},"language":"en","primary_location":{"id":"doi:10.1108/oir-09-2015-0296","is_oa":false,"landing_page_url":"https://doi.org/10.1108/oir-09-2015-0296","pdf_url":null,"source":{"id":"https://openalex.org/S931548824","display_name":"Online Information Review","issn_l":"1468-4527","issn":["1468-4527","1468-4535"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Online Information Review","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/A5025410531","display_name":"Francisco Jos\u00e9 L\u00f3pez Arceiz","orcid":"https://orcid.org/0000-0001-8790-3840"},"institutions":[{"id":"https://openalex.org/I255234318","display_name":"Universidad de Zaragoza","ror":"https://ror.org/012a91z28","country_code":"ES","type":"education","lineage":["https://openalex.org/I255234318"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Francisco Jos\u00e9 L\u00f3pez-Arceiz","raw_affiliation_strings":["Department of Accounting and Finance, Faculty of Economics and Business, University of Zaragoza, Arag\u00f3n, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Faculty of Economics and Business, University of Zaragoza, Arag\u00f3n, Spain","institution_ids":["https://openalex.org/I255234318"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5018548023","display_name":"Ana Jos\u00e9 Bellostas P\u00e9rez-Grueso","orcid":"https://orcid.org/0000-0002-0249-1160"},"institutions":[{"id":"https://openalex.org/I255234318","display_name":"Universidad de Zaragoza","ror":"https://ror.org/012a91z28","country_code":"ES","type":"education","lineage":["https://openalex.org/I255234318"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Ana Jos\u00e9 Bellostas P\u00e9rezgrueso","raw_affiliation_strings":["Department of Accounting and Finance, Faculty of Economics and Business, University of Zaragoza, Arag\u00f3n, Spain"],"raw_orcid":"https://orcid.org/0000-0002-0249-1160","affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, Faculty of Economics and Business, University of Zaragoza, Arag\u00f3n, Spain","institution_ids":["https://openalex.org/I255234318"]}]},{"author_position":"last","author":{"id":null,"display_name":"Mar\u00eda Pilar Rivera Torres","orcid":null},"institutions":[{"id":"https://openalex.org/I255234318","display_name":"Universidad de Zaragoza","ror":"https://ror.org/012a91z28","country_code":"ES","type":"education","lineage":["https://openalex.org/I255234318"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Mar\u00eda Pilar Rivera Torres","raw_affiliation_strings":["Department of Marketing Management and Market Research, Faculty of Economics and Business, University of Zaragoza, Arag\u00f3n, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Marketing Management and Market Research, Faculty of Economics and Business, University of Zaragoza, Arag\u00f3n, Spain","institution_ids":["https://openalex.org/I255234318"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5025410531"],"corresponding_institution_ids":["https://openalex.org/I255234318"],"apc_list":null,"apc_paid":null,"fwci":2.7383,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.91780037,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"41","issue":"1","first_page":"35","last_page":"52"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9983999729156494,"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"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9983999729156494,"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"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9915000200271606,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.9890999794006348,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"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/transparency","display_name":"Transparency (behavior)","score":0.8943157196044922},{"id":"https://openalex.org/keywords/originality","display_name":"Originality","score":0.711345911026001},{"id":"https://openalex.org/keywords/work","display_name":"Work (physics)","score":0.4837896525859833},{"id":"https://openalex.org/keywords/value","display_name":"Value (mathematics)","score":0.43303388357162476},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.41714906692504883},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.414974570274353},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.31552937626838684},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.1427924633026123},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.09482541680335999}],"concepts":[{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.8943157196044922},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.711345911026001},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.4837896525859833},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.43303388357162476},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.41714906692504883},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.414974570274353},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.31552937626838684},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1427924633026123},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.09482541680335999},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","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},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/oir-09-2015-0296","is_oa":false,"landing_page_url":"https://doi.org/10.1108/oir-09-2015-0296","pdf_url":null,"source":{"id":"https://openalex.org/S931548824","display_name":"Online Information Review","issn_l":"1468-4527","issn":["1468-4527","1468-4535"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Online Information Review","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.5,"display_name":"Peace, Justice and strong institutions"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":99,"referenced_works":["https://openalex.org/W78473010","https://openalex.org/W190127488","https://openalex.org/W193398786","https://openalex.org/W1480984811","https://openalex.org/W1505336080","https://openalex.org/W1538913620","https://openalex.org/W1542965992","https://openalex.org/W1557915319","https://openalex.org/W1563847995","https://openalex.org/W1573240587","https://openalex.org/W1596179487","https://openalex.org/W1606080277","https://openalex.org/W1716083249","https://openalex.org/W1809012195","https://openalex.org/W1855696177","https://openalex.org/W1965278510","https://openalex.org/W1965667555","https://openalex.org/W1966279695","https://openalex.org/W1972819821","https://openalex.org/W1973179856","https://openalex.org/W1974339507","https://openalex.org/W1982630895","https://openalex.org/W1983246124","https://openalex.org/W1984536078","https://openalex.org/W1987000533","https://openalex.org/W1993663609","https://openalex.org/W1999886039","https://openalex.org/W1999923085","https://openalex.org/W2000507829","https://openalex.org/W2006079903","https://openalex.org/W2019095837","https://openalex.org/W2020853056","https://openalex.org/W2022146440","https://openalex.org/W2024172423","https://openalex.org/W2025818602","https://openalex.org/W2028716538","https://openalex.org/W2031338936","https://openalex.org/W2033044523","https://openalex.org/W2033785598","https://openalex.org/W2036027687","https://openalex.org/W2038702827","https://openalex.org/W2039699253","https://openalex.org/W2040324527","https://openalex.org/W2040753220","https://openalex.org/W2044302539","https://openalex.org/W2046265833","https://openalex.org/W2048672025","https://openalex.org/W2056044739","https://openalex.org/W2057703193","https://openalex.org/W2061879372","https://openalex.org/W2068155429","https://openalex.org/W2069886173","https://openalex.org/W2070002606","https://openalex.org/W2072967553","https://openalex.org/W2083406949","https://openalex.org/W2086534566","https://openalex.org/W2087247904","https://openalex.org/W2090841340","https://openalex.org/W2092436434","https://openalex.org/W2092902022","https://openalex.org/W2101966324","https://openalex.org/W2103294976","https://openalex.org/W2119768603","https://openalex.org/W2119987460","https://openalex.org/W2126077726","https://openalex.org/W2126171876","https://openalex.org/W2134792407","https://openalex.org/W2136440516","https://openalex.org/W2140918013","https://openalex.org/W2146200864","https://openalex.org/W2146637469","https://openalex.org/W2146886834","https://openalex.org/W2151843027","https://openalex.org/W2157686219","https://openalex.org/W2164727630","https://openalex.org/W2167425103","https://openalex.org/W2170966061","https://openalex.org/W2188221490","https://openalex.org/W2277080747","https://openalex.org/W2290062854","https://openalex.org/W2346719525","https://openalex.org/W2467208519","https://openalex.org/W2511533991","https://openalex.org/W2973282358","https://openalex.org/W3020887197","https://openalex.org/W3121550196","https://openalex.org/W3122004716","https://openalex.org/W3122072944","https://openalex.org/W3122532917","https://openalex.org/W3123086875","https://openalex.org/W3123282572","https://openalex.org/W3123533209","https://openalex.org/W3123845182","https://openalex.org/W3123905300","https://openalex.org/W3125001043","https://openalex.org/W3125961206","https://openalex.org/W3149966062","https://openalex.org/W4233898295","https://openalex.org/W4247013487"],"related_works":["https://openalex.org/W2041415459","https://openalex.org/W2593155302","https://openalex.org/W2072812638","https://openalex.org/W3126095231","https://openalex.org/W2352855287","https://openalex.org/W4200071106","https://openalex.org/W2378906650","https://openalex.org/W2384288445","https://openalex.org/W2382526412","https://openalex.org/W2347474189"],"abstract_inverted_index":{"Purpose":[0],"Social":[1],"economy":[2],"organizations":[3],"(SEOs)":[4],"are":[5,13,187],"a":[6,36,82,215],"hybrid":[7],"model":[8,85,201],"where":[9],"relations":[10],"with":[11,173],"stakeholders":[12],"managed":[14],"using":[15,81],"transparency":[16,200],"mechanisms.":[17],"The":[18,98,121,181],"purpose":[19],"of":[20,74,132,184,224,227],"this":[21,148,185],"paper":[22],"is":[23,32,92,104],"to":[24,34,38,47,152,161,193,207,240],"analyze":[25],"the":[26,57,60,72,87,129,168,188,190,199,218,225,231],"role":[27,226],"that":[28,101,125,202,238],"online":[29,63,107],"accessibility":[30,64,228],"(which":[31],"understood":[33,105],"be":[35,171],"tool":[37,234],"implement":[39],"transparency)":[40],"has":[41,145],"in":[42,110,175,217],"raising":[43,111],"financial":[44,112],"resources":[45,113],"and":[46,53,65,79,86,114,118,155,164,178],"assess":[48],"its":[49],"impact":[50],"on":[51,94,159,198],"economic":[52,117,130,163],"social":[54,119,139,165],"achievements.":[55,120,140],"Moreover,":[56],"authors":[58,122,191],"study":[59,70,149,213],"interaction":[61],"between":[62,77],"external":[66,126],"verification.":[67],"Design/methodology/approach":[68],"This":[69,143,212],"analyzes":[71],"behavior":[73],"1,400":[75],"SEOs":[76,133,154,203],"2009":[78],"2012":[80],"structural":[83],"equation":[84],"MPLUS":[88],"7.4":[89],"software,":[90],"which":[91,103],"based":[93],"covariance":[95],"analysis.":[96],"Findings":[97],"results":[99],"show":[100],"transparency,":[102],"as":[106,229],"accessibility,":[108],"assists":[109],"enhances":[115],"SEO":[116],"also":[123],"note":[124],"verifications":[127],"favor":[128],"achievements":[131],"but":[134],"do":[135],"not":[136],"improve":[137],"their":[138,208],"Research":[141],"limitations/implications":[142],"research":[144,220],"two":[146],"limitations:":[147],"refers":[150],"only":[151],"Spanish":[153],"no":[156],"consensus":[157],"exists":[158],"how":[160],"measure":[162],"performance.":[166],"Therefore,":[167],"conclusions":[169],"should":[170,204],"considered":[172],"caution":[174],"other":[176],"regulatory":[177],"cultural":[179],"fields.":[180],"main":[182],"implications":[183],"work":[186],"criteria":[189],"provide":[192],"help":[194],"decision":[195],"makers":[196],"decide":[197],"develop":[205],"according":[206],"management":[209],"needs.":[210],"Originality/value":[211],"bridges":[214],"gap":[216],"current":[219],"by":[221],"increasing":[222],"understanding":[223],"being":[230],"most":[232],"important":[233],"for":[235],"an":[236],"organization":[237],"strives":[239],"embody":[241],"transparent":[242],"behavior.":[243]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":5},{"year":2017,"cited_by_count":1}],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2025-10-10T00:00:00"}
