Publication Information

{'id': 'https://openalex.org/W2020322645', 'doi': 'https://doi.org/10.1016/j.scaman.2008.02.004', 'title': 'Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting', 'display_name': 'Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting', 'publication_year': 2008, 'publication_date': '2008-05-17', 'ids': {'openalex': 'https://openalex.org/W2020322645', 'doi': 'https://doi.org/10.1016/j.scaman.2008.02.004', 'mag': '2020322645'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.1016/j.scaman.2008.02.004', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S171971387', 'display_name': 'Scandinavian Journal of Management', 'issn_l': '0956-5221', 'issn': ['0956-5221', '1873-3387'], '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': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref'], 'open_access': {'is_oa': False, 'oa_status': 'closed', 'oa_url': None, 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5056135853', 'display_name': 'Pär Falkman', 'orcid': None}, 'institutions': [], 'countries': ['SE'], 'is_corresponding': False, 'raw_author_name': 'Pär Falkman', 'raw_affiliation_strings': ['Technical Department, Ernst & Young AB, SE-401 82 Göteborg, Sweden'], 'affiliations': [{'raw_affiliation_string': 'Technical Department, Ernst & Young AB, SE-401 82 Göteborg, Sweden', 'institution_ids': []}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5003237992', 'display_name': 'Torbjörn Tagesson', 'orcid': 'https://orcid.org/0000-0003-2534-5809'}, 'institutions': [{'id': 'https://openalex.org/I193278943', 'display_name': 'Kristianstad University', 'ror': 'https://ror.org/00tkrft03', 'country_code': 'SE', 'type': 'education', 'lineage': ['https://openalex.org/I193278943']}], 'countries': ['SE'], 'is_corresponding': False, 'raw_author_name': 'Torbjorn Tagesson', 'raw_affiliation_strings': ['Kristianstad Business School, Kristianstad University, SE-291 Kristianstad, Sweden'], 'affiliations': [{'raw_affiliation_string': 'Kristianstad Business School, Kristianstad University, SE-291 Kristianstad, Sweden', 'institution_ids': ['https://openalex.org/I193278943']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': {'value': 3470, 'currency': 'USD', 'value_usd': 3470, 'provenance': 'doaj'}, 'apc_paid': None, 'fwci': 6.998, 'has_fulltext': True, 'fulltext_origin': 'ngrams', 'cited_by_count': 82, 'citation_normalized_percentile': {'value': 0.968043, 'is_in_top_1_percent': False, 'is_in_top_10_percent': True}, 'cited_by_percentile_year': {'min': 96, 'max': 97}, 'biblio': {'volume': '24', 'issue': '3', 'first_page': '271', 'last_page': '283'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10797', 'display_name': 'Accounting and Organizational Management', 'score': 0.999, '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'}}, 'topics': [{'id': 'https://openalex.org/T10797', 'display_name': 'Accounting and Organizational Management', 'score': 0.999, '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/T10213', 'display_name': 'Public Policy and Administration Research', 'score': 0.9986, 'subfield': {'id': 'https://openalex.org/subfields/3321', 'display_name': 'Public Administration'}, '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/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.9836, '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/environmental-full-cost-accounting', 'display_name': 'Environmental full-cost accounting', 'score': 0.48823336}], 'concepts': [{'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.8724971}, {'id': 'https://openalex.org/C126415523', 'wikidata': 'https://www.wikidata.org/wiki/Q7233247', 'display_name': 'Positive accounting', 'level': 4, 'score': 0.75735664}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.7292101}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.6073498}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.57010627}, {'id': 'https://openalex.org/C4577558', 'wikidata': 'https://www.wikidata.org/wiki/Q384475', 'display_name': 'Accrual', 'level': 3, 'score': 0.5625943}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.5236097}, {'id': 'https://openalex.org/C199521495', 'wikidata': 'https://www.wikidata.org/wiki/Q181487', 'display_name': 'Audit', 'level': 2, 'score': 0.4912271}, {'id': 'https://openalex.org/C4166634', 'wikidata': 'https://www.wikidata.org/wiki/Q17074592', 'display_name': 'Environmental full-cost accounting', 'level': 5, 'score': 0.48823336}, {'id': 'https://openalex.org/C74275925', 'wikidata': 'https://www.wikidata.org/wiki/Q2990807', 'display_name': 'Management accounting', 'level': 2, 'score': 0.48196885}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.47960985}, {'id': 'https://openalex.org/C63149375', 'wikidata': 'https://www.wikidata.org/wiki/Q14136184', 'display_name': 'Fair value', 'level': 2, 'score': 0.46563426}, {'id': 'https://openalex.org/C2777351106', 'wikidata': 'https://www.wikidata.org/wiki/Q49371', 'display_name': 'Legislation', 'level': 2, 'score': 0.44720778}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.3830135}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.13653913}, {'id': 'https://openalex.org/C2781426361', 'wikidata': 'https://www.wikidata.org/wiki/Q5326940', 'display_name': 'Earnings', 'level': 2, 'score': 0.08905217}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.1016/j.scaman.2008.02.004', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S171971387', 'display_name': 'Scandinavian Journal of Management', 'issn_l': '0956-5221', 'issn': ['0956-5221', '1873-3387'], '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': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'id': 'https://metadata.un.org/sdg/1', 'score': 0.58, 'display_name': 'No poverty'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 48, 'referenced_works': ['https://openalex.org/W1219546699', 'https://openalex.org/W1492155385', 'https://openalex.org/W1501514307', 'https://openalex.org/W1510269526', 'https://openalex.org/W1513646278', 'https://openalex.org/W1546244632', 'https://openalex.org/W1553768059', 'https://openalex.org/W1581167081', 'https://openalex.org/W1965278510', 'https://openalex.org/W1969537891', 'https://openalex.org/W1974918799', 'https://openalex.org/W1977825494', 'https://openalex.org/W1985407327', 'https://openalex.org/W1987735095', 'https://openalex.org/W1993357227', 'https://openalex.org/W1993663609', 'https://openalex.org/W1996912663', 'https://openalex.org/W2001888339', 'https://openalex.org/W2019764595', 'https://openalex.org/W2037856124', 'https://openalex.org/W2047939962', 'https://openalex.org/W2054963437', 'https://openalex.org/W2068155429', 'https://openalex.org/W2071930499', 'https://openalex.org/W2075025540', 'https://openalex.org/W2101966324', 'https://openalex.org/W2109559835', 'https://openalex.org/W2123930662', 'https://openalex.org/W2124106977', 'https://openalex.org/W2132840865', 'https://openalex.org/W2146637469', 'https://openalex.org/W2148261182', 'https://openalex.org/W2171056402', 'https://openalex.org/W2321373329', 'https://openalex.org/W2401276421', 'https://openalex.org/W2728390227', 'https://openalex.org/W2752617332', 'https://openalex.org/W3121907553', 'https://openalex.org/W3122004716', 'https://openalex.org/W3123282572', 'https://openalex.org/W387794925', 'https://openalex.org/W40198218', 'https://openalex.org/W4233898295', 'https://openalex.org/W4285719527', 'https://openalex.org/W602220486', 'https://openalex.org/W602968855', 'https://openalex.org/W606898908', 'https://openalex.org/W607098775'], 'related_works': ['https://openalex.org/W615842349', 'https://openalex.org/W4391099646', 'https://openalex.org/W2978478145', 'https://openalex.org/W2402568323', 'https://openalex.org/W2379099334', 'https://openalex.org/W2376837000', 'https://openalex.org/W2278031543', 'https://openalex.org/W2020322645', 'https://openalex.org/W2016722405', 'https://openalex.org/W168081379'], 'abstract_inverted_index': None, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2020322645', 'counts_by_year': [{'year': 2024, 'cited_by_count': 4}, {'year': 2023, 'cited_by_count': 3}, {'year': 2022, 'cited_by_count': 4}, {'year': 2021, 'cited_by_count': 8}, {'year': 2020, 'cited_by_count': 3}, {'year': 2019, 'cited_by_count': 6}, {'year': 2018, 'cited_by_count': 6}, {'year': 2017, 'cited_by_count': 1}, {'year': 2016, 'cited_by_count': 6}, {'year': 2015, 'cited_by_count': 8}, {'year': 2014, 'cited_by_count': 4}, {'year': 2013, 'cited_by_count': 5}, {'year': 2012, 'cited_by_count': 7}], 'updated_date': '2024-12-16T09:03:32.882689', 'created_date': '2016-06-24'}