{"id":"https://openalex.org/W3217057465","doi":"https://doi.org/10.1145/3485190.3485217","title":"Comparability of Accounting Information, Internal Control and Cost Stickiness","display_name":"Comparability of Accounting Information, Internal Control and Cost Stickiness","publication_year":2021,"publication_date":"2021-08-27","ids":{"openalex":"https://openalex.org/W3217057465","doi":"https://doi.org/10.1145/3485190.3485217","mag":"3217057465"},"language":"en","primary_location":{"id":"doi:10.1145/3485190.3485217","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3485190.3485217","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2021 4th International Conference on Information Management and Management Science","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/A5112195271","display_name":"YA-MING ZHAO","orcid":null},"institutions":[{"id":"https://openalex.org/I145897649","display_name":"Minzu University of China","ror":"https://ror.org/0044e2g62","country_code":"CN","type":"education","lineage":["https://openalex.org/I145897649"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Ya-ming Zhao","raw_affiliation_strings":["Department of Management, Northwest Minzu University, China"],"affiliations":[{"raw_affiliation_string":"Department of Management, Northwest Minzu University, China","institution_ids":["https://openalex.org/I145897649"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5112682458","display_name":"YU-FANG DING","orcid":null},"institutions":[{"id":"https://openalex.org/I145897649","display_name":"Minzu University of China","ror":"https://ror.org/0044e2g62","country_code":"CN","type":"education","lineage":["https://openalex.org/I145897649"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Yu-fang Ding","raw_affiliation_strings":["Department of Management, Northwest Minzu University, China"],"affiliations":[{"raw_affiliation_string":"Department of Management, Northwest Minzu University, China","institution_ids":["https://openalex.org/I145897649"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5066818239","display_name":"Feng-xin Zhu","orcid":null},"institutions":[{"id":"https://openalex.org/I145897649","display_name":"Minzu University of China","ror":"https://ror.org/0044e2g62","country_code":"CN","type":"education","lineage":["https://openalex.org/I145897649"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Feng-xin Zhu","raw_affiliation_strings":["Department of Management, Northwest Minzu University, China"],"affiliations":[{"raw_affiliation_string":"Department of Management, Northwest Minzu University, China","institution_ids":["https://openalex.org/I145897649"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5112195271"],"corresponding_institution_ids":["https://openalex.org/I145897649"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.29230903,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"170","last_page":"177"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9811000227928162,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9811000227928162,"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/T12675","display_name":"Financial Reporting and Valuation Research","score":0.9524999856948853,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/comparability","display_name":"Comparability","score":0.989592432975769},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.6970136761665344},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"Cost accounting","score":0.6345804929733276},{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.5355622172355652},{"id":"https://openalex.org/keywords/control","display_name":"Control (management)","score":0.4881163537502289},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.48175740242004395},{"id":"https://openalex.org/keywords/sample","display_name":"Sample (material)","score":0.4454383850097656},{"id":"https://openalex.org/keywords/econometrics","display_name":"Econometrics","score":0.3552142083644867},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.3279440402984619},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.2353907823562622}],"concepts":[{"id":"https://openalex.org/C197947376","wikidata":"https://www.wikidata.org/wiki/Q5155608","display_name":"Comparability","level":2,"score":0.989592432975769},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6970136761665344},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.6345804929733276},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5355622172355652},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4881163537502289},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.48175740242004395},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4454383850097656},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3552142083644867},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3279440402984619},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.2353907823562622},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3485190.3485217","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3485190.3485217","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2021 4th International Conference on Information Management and Management Science","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.4699999988079071}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":2,"referenced_works":["https://openalex.org/W2752617332","https://openalex.org/W3122954855"],"related_works":["https://openalex.org/W2365594754","https://openalex.org/W2575292835","https://openalex.org/W3013543916","https://openalex.org/W3163806759","https://openalex.org/W3183765449","https://openalex.org/W2276081400","https://openalex.org/W2899762157","https://openalex.org/W2184088847","https://openalex.org/W3167993579","https://openalex.org/W2993516082"],"abstract_inverted_index":{"Based":[0],"on":[1,74,94,116],"the":[2,18,34,36,42,44,57,68,79,85,87,100,106,109],"sample":[3],"of":[4,38,47,59,70,81,90,102,112],"listed":[5],"manufacturing":[6],"companies":[7],"in":[8],"China":[9],"from":[10],"2015":[11],"to":[12],"2019,":[13],"this":[14],"paper":[15],"empirically":[16],"tests":[17],"relationship":[19],"between":[20],"accounting":[21,39,51,71,91,113],"information":[22,40,52,72,92,114],"comparability":[23,53,73,93,115],"and":[24],"cost":[25,45,61,75,95,117],"stickiness":[26,46,96,118],"by":[27],"regression":[28],"analysis.":[29],"The":[30,77,98],"results":[31],"show":[32],"that":[33,49],"higher":[35,78],"level":[37,80,101],"comparability,":[41],"lower":[43,99],"enterprises,":[48],"is,":[50,84,105],"can":[54,65],"significantly":[55],"alleviate":[56],"problem":[58],"enterprise":[60],"stickiness;":[62],"Internal":[63],"control":[64,83,104],"effectively":[66],"adjust":[67],"impact":[69],"stickiness.":[76],"internal":[82,103],"weaker":[86],"inhibitory":[88,110],"effect":[89,111],"is.":[97,119],"more":[107],"obvious":[108]},"counts_by_year":[],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
