{"id":"https://openalex.org/W2416805342","doi":"https://doi.org/10.1145/2910019.2910031","title":"An Analysis of the Relationship Between e-Government, Accounting and Technological Innovations","display_name":"An Analysis of the Relationship Between e-Government, Accounting and Technological Innovations","publication_year":2016,"publication_date":"2016-03-01","ids":{"openalex":"https://openalex.org/W2416805342","doi":"https://doi.org/10.1145/2910019.2910031","mag":"2416805342"},"language":"en","primary_location":{"id":"doi:10.1145/2910019.2910031","is_oa":false,"landing_page_url":"https://doi.org/10.1145/2910019.2910031","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 9th International Conference on Theory and Practice of Electronic Governance","raw_type":"proceedings-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/A5023930463","display_name":"Armando Lopes Dias da F\u00e9 J\u00fanior","orcid":"https://orcid.org/0000-0002-7225-7281"},"institutions":[{"id":"https://openalex.org/I99682543","display_name":"University of Minho","ror":"https://ror.org/037wpkx04","country_code":"PT","type":"education","lineage":["https://openalex.org/I99682543"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Armando Lopes Dias-da-F\u00e9","raw_affiliation_strings":["School of Economics and Management, University of Minho, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management, University of Minho, Portugal","institution_ids":["https://openalex.org/I99682543"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084244482","display_name":"Delfina Gomes","orcid":"https://orcid.org/0000-0002-0151-4762"},"institutions":[{"id":"https://openalex.org/I99682543","display_name":"University of Minho","ror":"https://ror.org/037wpkx04","country_code":"PT","type":"education","lineage":["https://openalex.org/I99682543"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Delfina Gomes","raw_affiliation_strings":["School of Economics and Management, University of Minho, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management, University of Minho, Portugal","institution_ids":["https://openalex.org/I99682543"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5059612680","display_name":"L\u00eddia Oliveira","orcid":"https://orcid.org/0000-0002-4377-6357"},"institutions":[{"id":"https://openalex.org/I99682543","display_name":"University of Minho","ror":"https://ror.org/037wpkx04","country_code":"PT","type":"education","lineage":["https://openalex.org/I99682543"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"L\u00eddia Oliveira","raw_affiliation_strings":["School of Economics and Management, University of Minho, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Economics and Management, University of Minho, Portugal","institution_ids":["https://openalex.org/I99682543"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I99682543"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.08036242,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":94},"biblio":{"volume":null,"issue":null,"first_page":"408","last_page":"411"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.998199999332428,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.998199999332428,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11530","display_name":"Business and Management Studies","score":0.9312000274658203,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"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/T11461","display_name":"Local Government Finance and Decentralization","score":0.9282000064849854,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.6766505837440491},{"id":"https://openalex.org/keywords/management-accounting","display_name":"Management accounting","score":0.605423629283905},{"id":"https://openalex.org/keywords/government","display_name":"Government (linguistics)","score":0.5891247987747192},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"Corporate governance","score":0.5437818765640259},{"id":"https://openalex.org/keywords/accountability","display_name":"Accountability","score":0.5405740737915039},{"id":"https://openalex.org/keywords/state","display_name":"State (computer science)","score":0.5158237814903259},{"id":"https://openalex.org/keywords/process","display_name":"Process (computing)","score":0.5131581425666809},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.4792613983154297},{"id":"https://openalex.org/keywords/project-accounting","display_name":"Project accounting","score":0.47595664858818054},{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.47423475980758667},{"id":"https://openalex.org/keywords/positive-accounting","display_name":"Positive accounting","score":0.4490922689437866},{"id":"https://openalex.org/keywords/control","display_name":"Control (management)","score":0.41910433769226074},{"id":"https://openalex.org/keywords/field","display_name":"Field (mathematics)","score":0.41502201557159424},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.3606990575790405},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.2813825011253357},{"id":"https://openalex.org/keywords/financial-accounting","display_name":"Financial accounting","score":0.25150948762893677},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.2446073293685913},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.19948899745941162},{"id":"https://openalex.org/keywords/management","display_name":"Management","score":0.15401938557624817},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.11596664786338806}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6766505837440491},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.605423629283905},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5891247987747192},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5437818765640259},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.5405740737915039},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.5158237814903259},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5131581425666809},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4792613983154297},{"id":"https://openalex.org/C21654378","wikidata":"https://www.wikidata.org/wiki/Q1771203","display_name":"Project accounting","level":5,"score":0.47595664858818054},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.47423475980758667},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.4490922689437866},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.41910433769226074},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.41502201557159424},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3606990575790405},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2813825011253357},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.25150948762893677},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2446073293685913},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.19948899745941162},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.15401938557624817},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.11596664786338806},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","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/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/2910019.2910031","is_oa":false,"landing_page_url":"https://doi.org/10.1145/2910019.2910031","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Proceedings of the 9th International Conference on Theory and Practice of Electronic Governance","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320321091","display_name":"Coordena\u00e7\u00e3o de Aperfei\u00e7oamento de Pessoal de N\u00edvel Superior","ror":"https://ror.org/00x0ma614"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":32,"referenced_works":["https://openalex.org/W1506958656","https://openalex.org/W1561909197","https://openalex.org/W1588501539","https://openalex.org/W1590175608","https://openalex.org/W1625158882","https://openalex.org/W1897209631","https://openalex.org/W1941192427","https://openalex.org/W1966253109","https://openalex.org/W1966340945","https://openalex.org/W1995270073","https://openalex.org/W2003475109","https://openalex.org/W2019446802","https://openalex.org/W2020143031","https://openalex.org/W2024512288","https://openalex.org/W2041986907","https://openalex.org/W2044733189","https://openalex.org/W2056791685","https://openalex.org/W2059785321","https://openalex.org/W2060902547","https://openalex.org/W2064486314","https://openalex.org/W2088945959","https://openalex.org/W2091236839","https://openalex.org/W2097473504","https://openalex.org/W2101511882","https://openalex.org/W2102035816","https://openalex.org/W2108214377","https://openalex.org/W2116930501","https://openalex.org/W2119238129","https://openalex.org/W2168034441","https://openalex.org/W2320599413","https://openalex.org/W2330626387","https://openalex.org/W4253150158"],"related_works":["https://openalex.org/W2993944304","https://openalex.org/W2276081400","https://openalex.org/W4385836582","https://openalex.org/W3003518419","https://openalex.org/W2023469696","https://openalex.org/W2748855199","https://openalex.org/W2266994922","https://openalex.org/W2386678989","https://openalex.org/W2993516082","https://openalex.org/W4238632357"],"abstract_inverted_index":{"Driven":[0],"by":[1,96],"new":[2],"technologies":[3],"and":[4,33,42,53,58,61,67,92,102,146,157,166],"the":[5,8,19,28,31,51,59,62,79,84,88,93,106,127,133,142,147,150,158,164],"success":[6],"of":[7,15,64,108,123,126,135,152,154,168],"private":[9],"sector,":[10],"governments":[11],"are":[12],"migrating":[13],"part":[14],"its":[16],"activities":[17],"for":[18],"Web":[20],"environment.":[21],"This":[22,35,114],"movement":[23],"has":[24],"originated":[25],"changes":[26,86],"in":[27,46,87,98,111,170],"relationship":[29,89],"between":[30,90],"state":[32],"society.":[34],"PhD":[36],"thesis":[37],"aims":[38,116],"to":[39,82,104,119,141],"analyse":[40],"how":[41],"why":[43],"technological":[44],"innovations,":[45],"particular":[47],"e-government":[48,169],"(e-gov)":[49],"programs,":[50],"State":[52,60,94],"accounting":[54,136],"interacted,":[55],"using":[56],"Accounting":[57,97,145],"concepts":[63],"accountability,":[65],"control":[66],"corporate":[68],"governance":[69],"as":[70,138],"theoretical":[71],"framework.":[72],"As":[73],"research":[74],"methods":[75],"we":[76],"will":[77],"use":[78],"documental":[80],"analysis":[81],"collect":[83],"occurred":[85],"companies":[91],"mediated":[95],"Brazil":[99],"during":[100],"1995-2014,":[101],"surveys":[103],"obtain":[105],"perception":[107],"key":[109],"actors":[110],"this":[112],"process.":[113],"study":[115],"at":[117],"contributing":[118],"a":[120],"better":[121],"understanding":[122],"power":[124],"relations":[125],"institutional":[128],"forces":[129],"that":[130,161],"can":[131],"influence":[132],"field":[134],"regulation,":[137],"well":[139],"as,":[140],"literature":[143],"about":[144],"State,":[148],"from":[149],"point":[151],"view":[153],"practical":[155],"aspects":[156],"possible":[159],"factors":[160],"had":[162],"influenced":[163],"implementation":[165],"evolution":[167],"Brazil.":[171]},"counts_by_year":[{"year":2024,"cited_by_count":1}],"updated_date":"2026-06-26T08:34:08.712188","created_date":"2025-10-10T00:00:00"}
