Publication Information

{'id': 'https://openalex.org/W597560105', 'doi': None, 'title': 'The Influence of the Cultural, Legal, Economic and Financial, Historical and Political Factors on the Accounting System: Peruvian Case', 'display_name': 'The Influence of the Cultural, Legal, Economic and Financial, Historical and Political Factors on the Accounting System: Peruvian Case', 'publication_year': 2013, 'publication_date': '2013-07-31', 'ids': {'openalex': 'https://openalex.org/W597560105', 'mag': '597560105'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://www.kwansei-ac.jp/iba/assets/pdf/journal/studies_in_BandA_2014_p25_45.pdf', 'pdf_url': None, 'source': None, '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/A5114117254', 'display_name': 'Gustavo Tanaka', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Gustavo Tanaka', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5114117254'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': False, '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': '7', 'first_page': '25', 'last_page': '45'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T10415', 'display_name': 'International Business and FDI', 'score': 0.9677, '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'}}, 'topics': [{'id': 'https://openalex.org/T10415', 'display_name': 'International Business and FDI', 'score': 0.9677, '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'}}, {'id': 'https://openalex.org/T14031', 'display_name': 'Global and Cross-Cultural Management', 'score': 0.9675, 'subfield': {'id': 'https://openalex.org/subfields/3314', 'display_name': 'Anthropology'}, '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/T11843', 'display_name': 'Family Business Performance and Succession', 'score': 0.934, 'subfield': {'id': 'https://openalex.org/subfields/1407', 'display_name': 'Organizational Behavior and Human Resource 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': [], 'concepts': [{'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.76206356}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.7044247}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.6954053}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.67626506}, {'id': 'https://openalex.org/C32235935', 'wikidata': 'https://www.wikidata.org/wiki/Q350151', 'display_name': 'National accounts', 'level': 2, 'score': 0.656606}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.5989574}, {'id': 'https://openalex.org/C126415523', 'wikidata': 'https://www.wikidata.org/wiki/Q7233247', 'display_name': 'Positive accounting', 'level': 4, 'score': 0.59564734}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.49969172}, {'id': 'https://openalex.org/C98014903', 'wikidata': 'https://www.wikidata.org/wiki/Q832161', 'display_name': 'Financial ratio', 'level': 2, 'score': 0.47724986}, {'id': 'https://openalex.org/C24416426', 'wikidata': 'https://www.wikidata.org/wiki/Q5508878', 'display_name': 'Fund accounting', 'level': 4, 'score': 0.4715474}, {'id': 'https://openalex.org/C2778587509', 'wikidata': 'https://www.wikidata.org/wiki/Q176831', 'display_name': 'International Financial Reporting Standards', 'level': 2, 'score': 0.45688277}, {'id': 'https://openalex.org/C71199308', 'wikidata': 'https://www.wikidata.org/wiki/Q2990807', 'display_name': 'Accounting management', 'level': 3, 'score': 0.45465422}, {'id': 'https://openalex.org/C94625758', 'wikidata': 'https://www.wikidata.org/wiki/Q7163', 'display_name': 'Politics', 'level': 2, 'score': 0.4375665}, {'id': 'https://openalex.org/C2781316041', 'wikidata': 'https://www.wikidata.org/wiki/Q1230584', 'display_name': 'Diversity (politics)', 'level': 2, 'score': 0.416923}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.16924235}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.08293864}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://www.kwansei-ac.jp/iba/assets/pdf/journal/studies_in_BandA_2014_p25_45.pdf', 'pdf_url': None, 'source': None, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'display_name': 'Peace, justice, and strong institutions', 'id': 'https://metadata.un.org/sdg/16', 'score': 0.51}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 26, 'referenced_works': ['https://openalex.org/W1480157891', 'https://openalex.org/W1506400100', 'https://openalex.org/W1513196418', 'https://openalex.org/W1543607358', 'https://openalex.org/W1595409546', 'https://openalex.org/W1825777540', 'https://openalex.org/W201204571', 'https://openalex.org/W2017450145', 'https://openalex.org/W2021907516', 'https://openalex.org/W2038185325', 'https://openalex.org/W2045650796', 'https://openalex.org/W2067085660', 'https://openalex.org/W2081228936', 'https://openalex.org/W2109934755', 'https://openalex.org/W2146875579', 'https://openalex.org/W2233788323', 'https://openalex.org/W2299746362', 'https://openalex.org/W2327155418', 'https://openalex.org/W2327480577', 'https://openalex.org/W2493004764', 'https://openalex.org/W2498622318', 'https://openalex.org/W2502330236', 'https://openalex.org/W2507024834', 'https://openalex.org/W3108805383', 'https://openalex.org/W3126113241', 'https://openalex.org/W37422685'], 'related_works': ['https://openalex.org/W35905263', 'https://openalex.org/W3121880698', 'https://openalex.org/W2972195392', 'https://openalex.org/W2904442179', 'https://openalex.org/W2752312786', 'https://openalex.org/W2671120820', 'https://openalex.org/W2600476136', 'https://openalex.org/W2497824855', 'https://openalex.org/W2385404126', 'https://openalex.org/W2367986199', 'https://openalex.org/W2188178641', 'https://openalex.org/W2186443550', 'https://openalex.org/W2181432582', 'https://openalex.org/W2087939480', 'https://openalex.org/W2029508863', 'https://openalex.org/W1946488354', 'https://openalex.org/W1609137329', 'https://openalex.org/W1555222877', 'https://openalex.org/W1551744189', 'https://openalex.org/W1508249592'], 'abstract_inverted_index': {'Accounting,': [0], 'the': [1, 12, 22, 38, 58, 121, 130, 138, 145], 'language': [2], 'of': [3, 24, 40, 102, 108, 123, 140], 'business,': [4], 'is': [5, 20, 37], 'used': [6, 44], 'for': [7, 49], 'many': [8], 'decision': [9], 'makers': [10], 'around': [11], 'planet.': [13], 'In': [14, 129], 'a': [15, 25, 46, 106, 126], 'globalized': [16], 'business': [17], 'environment,': [18], 'it': [19], 'expected': [21], 'existence': [23], 'uniform,': [26], 'single': [27], 'accounting': [28, 64, 103, 124, 133, 146], 'system,': [29], 'however': [30], 'this': [31], 'does': [32], 'not': [33], 'occur.': [34], '“Accounting': [35], 'system”': [36], 'set': [39], 'financial': [41, 85, 91], 'reporting': [42], 'practices': [43], 'by': [45, 149], 'particular': [47], 'company': [48], 'an': [50], 'annual': [51], 'report': [52], '(Nobes,': [53], '2012).': [54], 'Different': [55], 'companies': [56, 70, 150], 'in': [57, 120, 151], 'same': [59], 'country': [60, 127], 'may': [61, 118], 'use': [62], 'different': [63, 100], 'systems.': [65], 'For': [66], 'example,': [67], 'some': [68, 80], 'Japanese': [69, 72], 'follow': [71], 'GAAPs': [73], 'while': [74], 'others': [75], 'IFRS': [76, 88], 'or': [77], 'US-GAAP.': [78], 'Moreover,': [79], 'European': [81], 'countries': [82], 'prepare': [83], 'consolidated': [84], 'statements': [86, 92], 'using': [87, 95], 'whereas': [89], 'parent‒only': [90], 'are': [93], 'issued': [94], 'national': [96], 'rules.': [97], 'Countries': [98], 'have': [99], 'sets': [101], 'standards': [104, 134, 147], 'and': [105, 112, 115], 'diversity': [107], 'cultural,': [109], 'legal,': [110], 'economic': [111], 'financial,': [113], 'historical': [114], 'political': [116], 'factors': [117], 'influence': [119], 'type': [122, 139], 'system': [125], 'has.': [128], 'Peruvian': [131], 'case,': [132], 'would': [135], 'depend': [136], 'on': [137], 'company.': [141], 'Table': [142], '1': [143], 'shows': [144], 'followed': [148], 'Peru.': [152]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W597560105', 'counts_by_year': [], 'updated_date': '2024-12-14T16:16:17.643669', 'created_date': '2016-06-24'}