Publication Information

{'id': 'https://openalex.org/W2775719988', 'doi': 'https://doi.org/10.1108/jpbafm-22-03-2010-b001', 'title': 'Developments in financial information by local entities in europe', 'display_name': 'Developments in financial information by local entities in europe', 'publication_year': 2010, 'publication_date': '2010-03-01', 'ids': {'openalex': 'https://openalex.org/W2775719988', 'doi': 'https://doi.org/10.1108/jpbafm-22-03-2010-b001', 'mag': '2775719988'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.1108/jpbafm-22-03-2010-b001', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2912564958', 'display_name': 'Journal of Public Budgeting Accounting & Financial Management', 'issn_l': '1096-3367', 'issn': ['1096-3367', '1945-1814'], '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': 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/A5074870319', 'display_name': 'Isabel Brusca', 'orcid': 'https://orcid.org/0000-0002-2897-1744'}, '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': 'Isabel Brusca', 'raw_affiliation_strings': ['Department of Accounting, University of Zaragoza, Spain'], 'affiliations': [{'raw_affiliation_string': 'Department of Accounting, University of Zaragoza, Spain', 'institution_ids': ['https://openalex.org/I255234318']}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5109584073', 'display_name': 'Vicente Montesinos', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Vicente Montesinos', 'raw_affiliation_strings': ['Department of Accounting at the University of Valencia'], 'affiliations': [{'raw_affiliation_string': 'Department of Accounting at the University of Valencia', 'institution_ids': []}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': True, 'fulltext_origin': 'ngrams', 'cited_by_count': 16, 'citation_normalized_percentile': {'value': 0.949219, 'is_in_top_1_percent': False, 'is_in_top_10_percent': True}, 'cited_by_percentile_year': {'min': 87, 'max': 88}, 'biblio': {'volume': '22', 'issue': '3', 'first_page': '299', 'last_page': '324'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11461', 'display_name': 'Local Government Finance and Decentralization', 'score': 0.9323, '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/T11461', 'display_name': 'Local Government Finance and Decentralization', 'score': 0.9323, '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/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.9287, '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/T11621', 'display_name': 'Fiscal Policies and Political Economy', 'score': 0.9034, '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'}}], 'keywords': [], 'concepts': [{'id': 'https://openalex.org/C4577558', 'wikidata': 'https://www.wikidata.org/wiki/Q384475', 'display_name': 'Accrual', 'level': 3, 'score': 0.897367}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.7361797}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.7121737}, {'id': 'https://openalex.org/C2780233690', 'wikidata': 'https://www.wikidata.org/wiki/Q535347', 'display_name': 'Transparency (behavior)', 'level': 2, 'score': 0.65618914}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.5937319}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.5308721}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.52744395}, {'id': 'https://openalex.org/C2779343474', 'wikidata': 'https://www.wikidata.org/wiki/Q3109175', 'display_name': 'Context (archaeology)', 'level': 2, 'score': 0.4851235}, {'id': 'https://openalex.org/C71199308', 'wikidata': 'https://www.wikidata.org/wiki/Q2990807', 'display_name': 'Accounting management', 'level': 3, 'score': 0.44334176}, {'id': 'https://openalex.org/C74275925', 'wikidata': 'https://www.wikidata.org/wiki/Q2990807', 'display_name': 'Management accounting', 'level': 2, 'score': 0.44147924}, {'id': 'https://openalex.org/C2776007630', 'wikidata': 'https://www.wikidata.org/wiki/Q2798912', 'display_name': 'Accountability', 'level': 2, 'score': 0.42145765}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.33076817}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.118432075}, {'id': 'https://openalex.org/C151730666', 'wikidata': 'https://www.wikidata.org/wiki/Q7205', 'display_name': 'Paleontology', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C2781426361', 'wikidata': 'https://www.wikidata.org/wiki/Q5326940', 'display_name': 'Earnings', 'level': 2, '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/C86803240', 'wikidata': 'https://www.wikidata.org/wiki/Q420', 'display_name': 'Biology', 'level': 0, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.1108/jpbafm-22-03-2010-b001', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2912564958', 'display_name': 'Journal of Public Budgeting Accounting & Financial Management', 'issn_l': '1096-3367', 'issn': ['1096-3367', '1945-1814'], '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': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'score': 0.57, 'display_name': 'Partnerships for the goals', 'id': 'https://metadata.un.org/sdg/17'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 16, 'referenced_works': ['https://openalex.org/W1997819416', 'https://openalex.org/W2001888339', 'https://openalex.org/W2016277191', 'https://openalex.org/W2042583102', 'https://openalex.org/W2076574126', 'https://openalex.org/W2102427604', 'https://openalex.org/W2113196378', 'https://openalex.org/W2114063946', 'https://openalex.org/W2116930501', 'https://openalex.org/W2145574965', 'https://openalex.org/W2184942582', 'https://openalex.org/W2338810843', 'https://openalex.org/W2774970102', 'https://openalex.org/W3121463610', 'https://openalex.org/W4249210852', 'https://openalex.org/W602220486'], 'related_works': ['https://openalex.org/W3201505079', 'https://openalex.org/W3141632018', 'https://openalex.org/W3134219124', 'https://openalex.org/W2794271818', 'https://openalex.org/W2786328425', 'https://openalex.org/W2742478882', 'https://openalex.org/W2352229254', 'https://openalex.org/W2349397116', 'https://openalex.org/W200312561', 'https://openalex.org/W1542943134'], 'abstract_inverted_index': {'In': [0, 54], 'recent': [1], 'years,': [2], 'most': [3], 'Organisation': [4], 'for': [5, 130], 'Economic': [6], 'and': [7, 31, 35, 87, 157], 'Cooperation': [8], 'Development': [9], '(OECD)': [10], 'countries': [11, 69, 85, 95, 108], 'have': [12], 'brought': [13], 'in': [14, 67, 119, 139, 143, 155, 158], 'important': [15], 'reforms': [16], 'into': [17, 96], 'their': [18], 'public': [19, 28], 'accounting': [20, 42, 52, 65, 100, 132], 'systems': [21, 66], 'with': [22, 70], 'the': [23, 33, 48, 60, 71, 75, 84, 112, 116, 120, 134, 140, 144], 'objective': [24], 'of': [25, 37, 40, 50, 62, 73, 77, 107], 'both': [26, 154], 'improving': [27], 'service': [29], 'management': [30], 'increasing': [32], 'transparency': [34], 'accountability': [36], 'governments.': [38], 'Reforms': [39], 'government': [41, 64], 'share': [43], 'a': [44], 'common': [45], 'direction': [46], 'towards': [47], 'implementation': [49], 'accrual-based': [51], 'systems.': [53], 'this': [55, 57], 'context,': [56], 'paper': [58], 'presents': [59], 'situation': [61], 'local': [63], 'European': [68], 'aim': [72], 'showing': [74], 'degree': [76], 'uniformity/': [78], 'heterogeneity': [79], 'that': [80, 104], 'currently': [81], 'exists': [82], 'among': [83], 'considered': [86], 'why': [88], 'differences': [89], 'persist': [90], 'nowadays,': [91], 'trying': [92], 'to': [93, 99], 'classify': [94], 'groups': [97, 106], 'according': [98], 'practice.': [101], 'Results': [102], 'show': [103], 'three': [105], 'can': [109], 'be': [110], 'identified:': [111], 'first': [113], 'continues': [114], 'using': [115], 'cash': [117, 135], 'basis;': [118], 'second,': [121], 'an': [122, 146], 'accrual': [123, 126, 147, 150], 'or': [124, 148], 'modified': [125, 149], 'basis': [127, 136, 151], 'is': [128, 152], 'used': [129, 153], 'financial': [131, 159], 'but': [133], 'still': [137], 'persists': [138], 'budgetary': [141], 'system;': [142], 'third,': [145], 'budget': [156], 'accounting.': [160]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2775719988', 'counts_by_year': [{'year': 2023, 'cited_by_count': 3}, {'year': 2021, 'cited_by_count': 1}, {'year': 2020, 'cited_by_count': 2}, {'year': 2019, 'cited_by_count': 4}, {'year': 2018, 'cited_by_count': 1}, {'year': 2017, 'cited_by_count': 1}, {'year': 2015, 'cited_by_count': 3}, {'year': 2014, 'cited_by_count': 1}], 'updated_date': '2024-12-17T14:08:39.841954', 'created_date': '2017-12-22'}