Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W35905263', 'doi': None, 'title': 'International Accounting Controversies', 'display_name': 'International Accounting Controversies', 'publication_year': 1997, 'publication_date': '1997-10-01', 'ids': {'openalex': 'https://openalex.org/W35905263', 'mag': '35905263'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://www.questia.com/library/journal/1P3-15960778/international-accounting-controversies', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2764466100', 'display_name': '\x98The \x9cGovernment accountants journal', 'issn_l': '0883-1483', 'issn': ['0883-1483'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': [], '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/A5066506263', 'display_name': 'Robert L. Bloom', 'orcid': 'https://orcid.org/0000-0002-8456-2873'}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Robert Bloom', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5066506263'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': False, 'cited_by_count': 4, 'citation_normalized_percentile': {'value': 0.690053, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 69, 'max': 71}, 'biblio': {'volume': '46', 'issue': '3', 'first_page': '58', 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11621', 'display_name': 'Fiscal Policies and Political Economy', 'score': 0.4009, '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'}}, 'topics': [{'id': 'https://openalex.org/T11621', 'display_name': 'Fiscal Policies and Political Economy', 'score': 0.4009, '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'}}, {'id': 'https://openalex.org/T10081', 'display_name': 'Auditing, Earnings Management, Governance', 'score': 0.3811, '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': 'Accounting and Organizational Management', 'score': 0.3604, '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/social-accounting', 'display_name': 'Social accounting', 'score': 0.5412445}], 'concepts': [{'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.76493037}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.6891769}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.652654}, {'id': 'https://openalex.org/C32235935', 'wikidata': 'https://www.wikidata.org/wiki/Q350151', 'display_name': 'National accounts', 'level': 2, 'score': 0.6078255}, {'id': 'https://openalex.org/C150577722', 'wikidata': 'https://www.wikidata.org/wiki/Q2990825', 'display_name': 'Social accounting', 'level': 3, 'score': 0.5412445}, {'id': 'https://openalex.org/C126415523', 'wikidata': 'https://www.wikidata.org/wiki/Q7233247', 'display_name': 'Positive accounting', 'level': 4, 'score': 0.5303755}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.5302403}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.4801523}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.455714}, {'id': 'https://openalex.org/C199521495', 'wikidata': 'https://www.wikidata.org/wiki/Q181487', 'display_name': 'Audit', 'level': 2, 'score': 0.4507442}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.34690332}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://www.questia.com/library/journal/1P3-15960778/international-accounting-controversies', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S2764466100', 'display_name': '\x98The \x9cGovernment accountants journal', 'issn_l': '0883-1483', 'issn': ['0883-1483'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'display_name': 'Partnerships for the goals', 'score': 0.55, 'id': 'https://metadata.un.org/sdg/17'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W597560105', 'https://openalex.org/W5187378', 'https://openalex.org/W3200402853', 'https://openalex.org/W3121880698', 'https://openalex.org/W3083906219', 'https://openalex.org/W2904815461', 'https://openalex.org/W2741207229', 'https://openalex.org/W2600476136', 'https://openalex.org/W2504939009', 'https://openalex.org/W2497824855', 'https://openalex.org/W2468338731', 'https://openalex.org/W2461188752', 'https://openalex.org/W2385404126', 'https://openalex.org/W2367986199', 'https://openalex.org/W2137950437', 'https://openalex.org/W2113794079', 'https://openalex.org/W2056347066', 'https://openalex.org/W2051826154', 'https://openalex.org/W1609137329', 'https://openalex.org/W1508249592'], 'abstract_inverted_index': {'International': [0, 332], 'accounting': [1, 12, 53, 88, 97, 217, 283, 296, 326, 341, 429, 435], 'encompasses': [2], 'many': [3], 'themes,': [4], 'including': [5, 398], 'standard': [6], 'setting': [7, 144, 229], 'frameworks,': [8], 'comparative': [9], 'generally': [10, 433], 'accepted': [11, 434], 'principles': [13, 135, 218, 401, 436, 456], '(GAAP)': [14, 437], 'and': [15, 25, 80, 103, 112, 136, 154, 167, 169, 192, 208, 219, 254, 267, 277, 281, 309, 313, 319, 390, 402], 'auditing': [16], 'standards.': [17], 'This': [18, 258, 371], 'is': [19, 32, 61, 145, 201, 230, 260, 274, 301, 372, 423], 'an': [20, 373, 381], 'overview': [21], 'of': [22, 37, 65, 75, 119, 241, 295, 325, 336, 352, 455], 'selected': [23], 'issues': [24], 'controversies': [26], 'in': [27, 73, 125, 131, 173, 195, 329, 349, 358, 367, 378, 395, 439], 'the': [28, 35, 62, 66, 76, 87, 108, 115, 141, 152, 161, 174, 178, 184, 187, 216, 226, 250, 270, 285, 290, 293, 322, 337, 350, 363, 392, 405, 446], 'international': [29, 353], 'arena.': [30], 'Accounting': [31, 134, 163], 'very': [33], 'much': [34], 'function': [36], 'a': [38, 45, 50, 84, 214, 234, 239], "country's": [39], 'culture.': [40], 'Since': [41], 'each': [42, 48], 'country': [43], 'has': [44, 49, 361], 'unique': [46], 'culture,': [47], 'somewhat': [51], 'different': [52, 460], 'system.': [54], 'The': [55, 243], 'term': [56], 'culture': [57], 'according': [58], 'to': [59, 147, 198, 249, 388, 425, 451, 457], 'Hofstede': [60], 'collective': [63], 'programming': [64], 'human': [67], 'mind.': [68], '1Culture': [69], 'can': [70], 'be': [71, 386, 411], 'viewed': [72], 'terms': [74], 'economic,': [77], 'historical,': [78], 'legal': [79], 'social': [81], 'traditions': [82], 'within': [83], 'country.': [85, 199], 'Despite': [86], 'differences': [89, 339], 'among': [90, 340], 'countries,': [91, 380, 397], 'there': [92, 344], 'are': [93, 114, 123, 129, 139, 190, 222, 321, 345, 417], 'three': [94], 'fundamental': [95], 'worldwide': [96], 'frameworks:': [98], '(1)': [99], 'Anglo-Saxon,': [100], '(2)': [101], 'continental': [102, 185], '(3)': [104], 'mixed': [105, 246], 'market.': [106], 'In': [107, 269, 298, 315, 334], 'Anglo-Saxon': [109], 'framework,': [110, 186, 245], 'investors': [111, 318], 'creditors': [113, 320], 'two': [116, 263], 'main': [117, 188], 'users': [118, 189, 324], 'financial': [120, 330, 368, 393, 440], 'reports,': [121], 'which': [122], 'employed': [124], 'decision-making.': [126], 'Extensive': [127], 'disclosures': [128], 'furnished': [130], 'these': [132], 'reports.': [133, 331], 'tax': [137, 220], 'regulations': [138], 'not': [140, 225, 418], 'same.': [142, 227], 'Standard': [143, 228], 'performed': [146, 232], 'some': [148], 'extent': [149, 406], 'jointly': [150], 'by': [151, 157, 233, 262, 303], 'private': [153, 179, 311], 'public': [155], 'sectors,': [156], 'bodies': [158], 'such': [159, 237, 408], 'as': [160, 238, 284, 292], 'Financial': [162], 'Standards': [164], 'Board': [165], '(FASB)': [166], 'Securities': [168], 'Exchange': [170], 'Commission': [171], '(SEC)': [172], 'United': [175], 'States,': [176], 'although': [177], 'sector': [180], 'usually': [181, 231], 'predominates.': [182], 'Under': [183], 'bankers': [191], 'governments-not': [193], 'necessarily': [194], 'that': [196, 407], 'orderaccording': [197], 'Emphasis': [200], 'on': [202, 275, 445], 'providing': [203], 'accountability': [204], 'for': [205, 306, 355, 365, 442, 459], 'lending': [206], 'purposes': [207], 'developing': [209], 'national': [210], 'economic': [211], 'policy.': [212], 'As': [213], 'result,': [215], 'laws': [221], 'similar,': [223], 'if': [224], 'governmental': [235], 'body': [236], 'ministry': [240], 'finance.': [242], 'third': [244], 'market,': [247], 'applies': [248], 'former': [251], 'Soviet': [252], 'Union': [253], 'Warsaw': [255], 'Pact': [256], 'countries.': [257], 'model': [259], 'characterized': [261], 'systems:': [264], 'traditional': [265, 271], 'socialism': [266], 'capitalism.': [268], 'system,': [272], 'emphasis': [273], 'stewardship': [276], 'form,': [278], 'with': [279, 289], 'budgets': [280], 'fund': [282], 'key': [286], 'elements': [287], 'along': [288], 'government': [291], 'user': [294], 'data.': [297], 'capitalism,': [299], 'privatization': [300], 'stressed': [302], 'reaching': [304], 'out': [305], 'foreign': [307, 379, 414], 'investment': [308, 415], 'promoting': [310], 'ownership': [312], 'profit-making.': [314], 'this': [316], 'case,': [317], 'principal': [323], 'information': [327], 'contained': [328], 'Investment': [333], 'view': [335], 'significant': [338], 'systems': [342], 'worldwide,': [343], 'major': [346, 447], 'harmonization': [347], 'challenges': [348], 'course': [351], 'competition': [354], 'funds.': [356], 'Growth': [357], 'cross-country': [359], 'trade': [360], 'increased': [362], 'need': [364], 'compatibility': [366], 'reporting': [369], 'worldwide.': [370], 'important': [374], 'issue.': [375], 'To': [376, 404], 'invest': [377], 'individual': [382], 'or': [383, 431], 'analyst': [384], 'should': [385], 'able': [387], 'examine': [389], 'understand': [391], 'statements': [394], 'those': [396], 'their': [399], 'underlying': [400], 'polices.': [403], 'comprehension': [409], 'cannot': [410], 'readily': [412], 'achieved,': [413], 'transactions': [416], 'undertaken.': [419], 'A': [420], 'related': [421], 'issue': [422], 'whether': [424], 'have': [426], 'internationally': [427], 'recognized': [428], 'standards': [430], 'country-specific,': [432], 'applied': [438], 'reports': [441], 'companies': [443], 'listed': [444], 'stock': [448], 'exchanges': [449], 'worldwide-or': [450], 'allow': [452], 'both': [453], 'sets': [454], 'coexist': [458], 'purposes.': [461], '…': [462]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W35905263', 'counts_by_year': [{'year': 2014, 'cited_by_count': 1}, {'year': 2013, 'cited_by_count': 1}], 'updated_date': '2024-12-13T02:51:52.835707', 'created_date': '2016-06-24'}