Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W2272876459', 'doi': 'https://doi.org/10.2139/ssrn.1740890', 'title': 'History-Based Accounting Reform: Using Mathematics Perspective to Identify and Solve Some Main Problems in Accounting Education and Standards', 'display_name': 'History-Based Accounting Reform: Using Mathematics Perspective to Identify and Solve Some Main Problems in Accounting Education and Standards', 'publication_year': 2011, 'publication_date': '2011-01-01', 'ids': {'openalex': 'https://openalex.org/W2272876459', 'doi': 'https://doi.org/10.2139/ssrn.1740890', 'mag': '2272876459'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.2139/ssrn.1740890', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210172589', 'display_name': 'SSRN Electronic Journal', 'issn_l': '1556-5068', 'issn': ['1556-5068'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I1318003438', 'host_organization_name': 'RELX Group (Netherlands)', 'host_organization_lineage': ['https://openalex.org/I1318003438'], 'host_organization_lineage_names': ['RELX Group (Netherlands)'], 'type': 'repository'}, '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/A5056011351', 'display_name': 'Sony Warsono', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I165230279', 'display_name': 'Universitas Gadjah Mada', 'ror': 'https://ror.org/03ke6d638', 'country_code': 'ID', 'type': 'education', 'lineage': ['https://openalex.org/I165230279']}], 'countries': ['ID'], 'is_corresponding': True, 'raw_author_name': 'Sony Warsono', 'raw_affiliation_strings': ['Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB)'], 'affiliations': [{'raw_affiliation_string': 'Universitas Gadjah Mada (UGM) - Faculty of Economics and Business (FEB)', 'institution_ids': ['https://openalex.org/I165230279']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': ['https://openalex.org/A5056011351'], 'corresponding_institution_ids': ['https://openalex.org/I165230279'], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': True, 'fulltext_origin': 'ngrams', 'cited_by_count': 0, 'citation_normalized_percentile': {'value': 0.0, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 0, 'max': 65}, 'biblio': {'volume': None, 'issue': None, 'first_page': None, 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10081', 'display_name': 'Financial Reporting and Earnings Management', 'score': 0.9977, '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': 'Financial Reporting and Earnings Management', 'score': 0.9977, '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/T12378', 'display_name': 'Skills and Attributes in Accounting Education', 'score': 0.9743, '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/T10797', 'display_name': 'Design and Implementation of Management Control Systems', 'score': 0.9661, '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'}}], 'keywords': [{'id': 'https://openalex.org/keywords/accounting-education', 'display_name': 'Accounting Education', 'score': 0.539996}, {'id': 'https://openalex.org/keywords/accounting-change', 'display_name': 'Accounting Change', 'score': 0.530852}], 'concepts': [{'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.7038688}, {'id': 'https://openalex.org/C12713177', 'wikidata': 'https://www.wikidata.org/wiki/Q1900281', 'display_name': 'Perspective (graphical)', 'level': 2, 'score': 0.6084112}, {'id': 'https://openalex.org/C33923547', 'wikidata': 'https://www.wikidata.org/wiki/Q395', 'display_name': 'Mathematics', 'level': 0, 'score': 0.35619995}, {'id': 'https://openalex.org/C145420912', 'wikidata': 'https://www.wikidata.org/wiki/Q853077', 'display_name': 'Mathematics education', 'level': 1, 'score': 0.3515917}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.3236696}, {'id': 'https://openalex.org/C41008148', 'wikidata': 'https://www.wikidata.org/wiki/Q21198', 'display_name': 'Computer science', 'level': 0, 'score': 0.31581697}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.21849653}, {'id': 'https://openalex.org/C154945302', 'wikidata': 'https://www.wikidata.org/wiki/Q11660', 'display_name': 'Artificial intelligence', 'level': 1, 'score': 0.06024015}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.2139/ssrn.1740890', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210172589', 'display_name': 'SSRN Electronic Journal', 'issn_l': '1556-5068', 'issn': ['1556-5068'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I1318003438', 'host_organization_name': 'RELX Group (Netherlands)', 'host_organization_lineage': ['https://openalex.org/I1318003438'], 'host_organization_lineage_names': ['RELX Group (Netherlands)'], 'type': 'repository'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 60, 'referenced_works': ['https://openalex.org/W1515635917', 'https://openalex.org/W1547837038', 'https://openalex.org/W1551000795', 'https://openalex.org/W1553768059', 'https://openalex.org/W1588235904', 'https://openalex.org/W168854224', 'https://openalex.org/W1966054597', 'https://openalex.org/W1996602694', 'https://openalex.org/W2004847420', 'https://openalex.org/W2007502213', 'https://openalex.org/W2008556818', 'https://openalex.org/W2026974405', 'https://openalex.org/W2031123059', 'https://openalex.org/W2031151634', 'https://openalex.org/W2038837635', 'https://openalex.org/W2040656518', 'https://openalex.org/W2046081224', 'https://openalex.org/W2050886799', 'https://openalex.org/W2060080089', 'https://openalex.org/W2068213429', 'https://openalex.org/W2079396799', 'https://openalex.org/W2079641471', 'https://openalex.org/W2080189628', 'https://openalex.org/W2091722225', 'https://openalex.org/W2092532638', 'https://openalex.org/W2099729161', 'https://openalex.org/W2100609362', 'https://openalex.org/W2104317885', 'https://openalex.org/W2115976946', 'https://openalex.org/W2120803215', 'https://openalex.org/W2132221213', 'https://openalex.org/W2134228321', 'https://openalex.org/W2147946322', 'https://openalex.org/W2148263350', 'https://openalex.org/W2157593084', 'https://openalex.org/W2319043399', 'https://openalex.org/W2320711282', 'https://openalex.org/W2332240729', 'https://openalex.org/W2487084210', 'https://openalex.org/W2487700997', 'https://openalex.org/W2901066847', 'https://openalex.org/W3121769593', 'https://openalex.org/W3122665682', 'https://openalex.org/W3122863814', 'https://openalex.org/W3123521817', 'https://openalex.org/W3123885010', 'https://openalex.org/W3124565859', 'https://openalex.org/W3134341686', 'https://openalex.org/W3141561315', 'https://openalex.org/W3162306677', 'https://openalex.org/W4213283173', 'https://openalex.org/W4231644167', 'https://openalex.org/W4238475509', 'https://openalex.org/W4240525207', 'https://openalex.org/W4240685878', 'https://openalex.org/W4244366965', 'https://openalex.org/W4247695167', 'https://openalex.org/W4255739853', 'https://openalex.org/W4256113101', 'https://openalex.org/W8768693'], 'related_works': ['https://openalex.org/W4245490552', 'https://openalex.org/W4225152035', 'https://openalex.org/W3002753104', 'https://openalex.org/W2899084033', 'https://openalex.org/W2748952813', 'https://openalex.org/W2077600819', 'https://openalex.org/W2061531152', 'https://openalex.org/W2007980826', 'https://openalex.org/W1979597421', 'https://openalex.org/W1587224694'], 'abstract_inverted_index': {'Manuscript': [0], 'Type:': [1], 'Perspective': [2]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2272876459', 'counts_by_year': [], 'updated_date': '2024-09-19T20:39:29.544928', 'created_date': '2016-06-24'}