Accounting, Auditing & Accountability Journal最新文献

{"title":"Politics of accounting evidence in privatising telecommunications in Sri Lanka","authors":"G. Gunatilake, B. Lord, Keith Dixon","doi":"10.1108/aaaj-09-2019-4160","DOIUrl":"https://doi.org/10.1108/aaaj-09-2019-4160","url":null,"abstract":"PurposeThis paper illustrates the socio-political nature of accountings, referring to the partial privatisation of the monopoly telecommunications organisation in a lower-middle-income country.Design/methodology/approachActor-network theory and an ANTi-history approach are used to trace circumstances and occurrences. Empirical materials include official documents, print media and retrospective interviews with organisation employees ten years on from the privatisation.FindingsProponents of privatisation used retrospectively constructed historical accounts to problematise the natural monopoly of telecommunications and the government organisation administering it. A restructuring programme followed. Proponents addressed controversies pertaining to the programme thus garnering widespread support for complex and controversial changes. Proponents produced and reproduced accounting artefacts as evidence in these processes of history reconstruction, consequent changes and restoring stability to telecommunications in its reconfigured commercial domain. The proponents used selective, controversial accounting evidence to problematise the government organisation's existence, then to mobilise various actors to reduce and close the controversies previously aroused and reinstate stability in a partially privatised telecommunications company. Although no longer having a monopoly this company still dominates. Dissenters did the same but with little success.Research limitations/implicationsThe findings demonstrate the importance of tracing the socio-political process of arriving at the dominant outcome about the past. This assists in making sense of present circumstances and re-imagining the future.Originality/valueThe study demonstrates that, during controversial circumstances, taken-for-granted history, as well as what is thought to have not existed in the past, support the dominant network in gaining advantage over their opponents and black-boxing their perspectives of how things should be.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128237646","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Monetization of politics and public procurement in Ghana","authors":"P. Lassou, Matthew Sorola, Daniela Senkl, S. Lauwo, Chelsea Masse","doi":"10.1108/aaaj-07-2021-5341","DOIUrl":"https://doi.org/10.1108/aaaj-07-2021-5341","url":null,"abstract":"PurposeThis paper aims to investigate the prevalence of corruption in Ghana to understand how and why it has turned public procurement into a mere money-making scheme instead of a means to provide needed public goods and services.Design/methodology/approachThe study focuses on Ghana as a case study and mobilizes the monetization of politics lenses. Data are collected via interviews with key officials across the procurement sector (including the government, donors and civil society), documents, documentaries and news articles.FindingsThe findings suggest that the increasing costs of elections and political financing coupled with the costs of vote-buying, which has become informally institutionalized, intensify corruption practices and, consequently, turns public procurement into a mere source of cash for political ends. Political appointments and legalized loopholes facilitate this by helping to nullify the safeguard accounting and other control institutions are designed to provide. Likewise, enduring poverty and rising inequality “force” citizens into a vote-buying culture which distorts democratic premises that may drive out unscrupulous politicians; thus, perpetuating capture schemes. Civil society's efforts to remedy these have had little success, and corruption and inequality remain rife.Practical implicationsThe main practical implication of the study lies in the need for a gradual demonetization of elections, and the consideration of the fundamental function of public procurement as a policy instrument embedded in economic, social, cultural and environmental plans. Additionally, given the connectedness of the various corruption issues raised, a comprehensive system-based approach in dealing with them would be more effective than a piecemeal approach targeting each issue/problem in isolation.Originality/valueWhile extant literature has examined the issue of endemic corruption in developing countries using state capture, few have attempted to explain why it remains enduring, particularly in public procurement. This study, therefore, contributes to the literature on corruption and state capture theoretically and empirically by drawing on monetization of politics from political science to explain why corruption and state capture endure in certain contexts (with Ghana as an illustrative example) which reduce public procurement to a cash-milking scheme.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115240364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Interconnectedness and the web of accountabilities: Humboldtian approaches to social and environmental accounting","authors":"O. Lehner, O. Kyriacou","doi":"10.1108/aaaj-12-2021-5578","DOIUrl":"https://doi.org/10.1108/aaaj-12-2021-5578","url":null,"abstract":"PurposeCurrent accounting practice tends to split environmental complexities into quantifiable, codified elements, producing codified simplifications of the “complex” in pursuit of environmental externalities. This has led to standardization, but has done little to motivate organizations to engage in more environmentally-aware behavior that transcends the coercive dimensions of codification. The work of Alexander von Humboldt (1769–1859) can bring new insights and perspectives to social and environmental accounting (SEA). In discussing Humboldt's philosophy of understanding the interconnectedness between people, their contexts (cultures) and their environment, the authors contribute to the emerging SEA literature on notions of interconnectedness and the web of accountabilities. The authors also explore how a Humboldtian approach may help break through the current epistemological boundaries of SEA by combining accurate measurement with imagery to make the “complex” manageable whilst embracing interconnectedness and hermeneutics.Design/methodology/approachIn this conceptual paper, the authors humbly draw on Humboldt's legacy and explore the underlying philosophical assumptions of Humboldtian science. The authors then contrast these with current SEA approaches in the literature and derive new insights into their intentionality and practical use.FindingsRe-examining Humboldt's pioneering work enables us to pinpoint what might be missing from current SEA approaches and debates. Humboldt upheld an “ethics of precision,” which included both measurement accuracy and qualitative relevance, and combined hands-on scientific fieldwork with the aesthetic ideals and interconnectedness of the age of Romanticism. Drawing on Humboldtian science, the authors propose focusing on the interconnectedness of nature and humanity, embracing the qualitative and hermeneutical and including aesthetics and emotion in environmental visualizations.Originality/valueThe paper elucidates why and how Humboldtian science might inform, guide and enhance the emancipatory potential of SEA in the 21st century. Specifically, the authors discuss Humboldt's approach of linking accurate measurement with imagery to convey a sense of interconnectedness.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125186494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The role of the professional association in the translation of accrual accounting in the Sri Lankan public sector","authors":"Thusitha Dissanayake, Steven Dellaportas","doi":"10.1108/aaaj-12-2021-5594","DOIUrl":"https://doi.org/10.1108/aaaj-12-2021-5594","url":null,"abstract":"PurposeThis study examines accounting reform in the Sri Lankan public sector using an actor–network perspective. The study is particularly concerned with the role of the Institute of Chartered Accountants Sri Lanka (ICASL) in building networks of organisational actors in the diffusion of Sri Lankan Public Sector Accounting Standards (SLPSAS).Design/methodology/approachThe empirical data draws on interviews with key actors to understand the role of ICASL in the diffusion of SLPSAS. Twenty-two semi-structured interviews were conducted with members of ICASL and senior public sector officers. The data were analysed based on the four stages underlying the translation process: problematisation, interessement, enrolment and mobilisation.FindingsThe data suggest that ICASL became a lead player in the diffusion of public sector accounting standards because of its superior technical capability. ICASL cultivated a way of thinking about accrual accounting by executing relational influence generated through professional knowledge, and connections with the government and public sector accountants.Research limitations/implicationsFindings should be interpreted with caution; data are limited by the subjective interpretation of data. By concentrating on the role of ICASL, the role and influence of other key actors may be overlooked.Originality/valueThis study contributes to the literature on how innovations transform accounting practice through the lens of the ICASL. The result builds on evidence explaining why provincial governments and public sector governments were hesitant to adopt SLPSAS despite central government directives.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126803619","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Internal auditor independence as a situated practice: four archetypes","authors":"Gunilla Eklöv Alander","doi":"10.1108/aaaj-08-2019-4137","DOIUrl":"https://doi.org/10.1108/aaaj-08-2019-4137","url":null,"abstract":"PurposeThis study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context.Design/methodology/approachA critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice.FindingsThe study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational.Research limitations/implicationsThe analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence.Practical implicationsInternal auditors may understand their practice differently through the archetypes that result from this study.Social implicationsInternal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role.Originality/valueThis study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132381057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Valuing soccer players: on the valuation dynamics of an online user community","authors":"Dominic Detzen, Lukas Löhlein","doi":"10.1108/aaaj-05-2022-5824","DOIUrl":"https://doi.org/10.1108/aaaj-05-2022-5824","url":null,"abstract":"PurposeThis paper studies the interactive valuation discourses of an online user community (transfermarkt.de) that seeks to determine market values for soccer players. Despite their seemingly casual nature, these values have featured in newspapers, transfer negotiations, academic research, and capital market communication – and have thus become reified.Design/methodology/approachThe paper employs netnographic research methodology to collect and thematically analyze a wide range of user entries on the platform. These entries are studied using theoretical insights from the sociology of quantification and valuation.FindingsThe analysis reveals how values are constructed in constant interaction between value-proposing users and value-justifying “experts.” This dynamic form of relational valuation positions players relative to one another as well as to actual transactions on the transfer market. In the absence of authoritative guidelines, it is this possibility and affordance for interaction that enacts a coherent valuation regime. The paper further reveals the platform's response to a disruptive event, which risked bringing the user-expert dynamics to a halt, requiring intervention from the platform to repair its valuation frame.Originality/valueThe paper responds to increased scholarly interests in the valuation of professional athletes. It contributes to the extant literature on valuation, first, by analyzing the dynamic valuation work that feeds into the social construction of values and, second, by studying platform participation and user interaction in a socially engineered online space.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126510827","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"External audit quality: its meaning, representations and potential conflict in practice","authors":"Noor Adwa Sulaiman","doi":"10.1108/aaaj-02-2020-4443","DOIUrl":"https://doi.org/10.1108/aaaj-02-2020-4443","url":null,"abstract":"PurposeThis study provides insights into the meanings given to audit quality (AQ) by audit partners responsible for delivering audit services. It explores the influence of contextual factors in the auditing setting on constructing such meanings and its representations.Design/methodology/approachDrawing on a symbolic-interactionist framework, this study takes an interpretive approach, employing semi-structured interviews with audit partners from the United Kingdom (UK).FindingsThree primary meanings of AQ are identified. First, in contradiction to that offered by “mainstream” AQ research, audit partners in this study predominantly regarded the meaning of AQ as an economic concept in the context of the “business” of auditing, delivering the service quality (e.g. value-added auditing and value-for-money) that is expected by their audit clients. Second, the audit partners also espouse the meaning of AQ to be “fit for purpose” audit documentation and adherence to quality control that meets the standards of compliance demanded by independent audit inspections. Third, and similar to the classic convention of AQ, audit partners consider “inputs” to AQ, attributes related to individual auditors (e.g. qualifications, experience and training) as one of the key AQ meanings. A range of stimuli underlies AQ meaning construction, including the audit firm's commercial interests, legitimacy, image management and social identity resulting from audit partners' interactions with audit clients, regulators, and their own self-reflexivity. Interestingly, this study identifies a considerable potential conflict between the meanings assigned to AQ, which suggests that auditors are struggling to strike a balance between the competing demands of those meanings.Research limitations/implicationsThis exploratory study addresses only the audit partners' perceptions concerning the meaning of AQ. Findings of this study are relevant to auditors and other parties, such as regulators, in addressing competing dimensions of AQ and potential choices involving conduct and content in any individual audit engagement.Originality/valueThe study complements existing research into AQ by exposing the rationales and potential behaviours that underlie commitments to quality by those involved in commissioning audit engagements. It also adds detailed evidence of how contextual factors in the auditing environment interact with auditors' notions of AQ.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115514695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Scaling and controlling talent development in high-intensity organizations: the case of a Swedish football club","authors":"Martin Carlsson-Wall, Kai DeMott, H. Ali","doi":"10.1108/aaaj-06-2022-5891","DOIUrl":"https://doi.org/10.1108/aaaj-06-2022-5891","url":null,"abstract":"PurposeIn this paper, the authors empirically and theoretically analyze the scaling and control of talent development to highlight an important part of commercialization in football clubs, especially in the light of a growing transfer market.Design/methodology/approachConducting a single case study of a Swedish football club, the authors adapt a view of the club as a “high-intensity” organization (Alvesson and Kärreman, 2004), one that inherently relies on strong identification of employees and the fostering of talent. This view allows us to detail the importance of both socio-ideological and technocratic forms of control involved in the talent development process.FindingsThe authors show how socio-ideological and technocratic forms of control were combined to establish the football club as a “talent factory” in the league, as well as the corresponding challenges when scaling talent development activities and how these challenges were handled. In doing so, the authors contribute to the broader accounting literature on talent- and human resource management, as the authors provide an example of how football clubs may commercialize without necessarily violating their fundamental sports values.Originality/valueTalent management has mainly been studied in terms of increasing player wages and a focus on the cost of talent. As opposed to these perspectives, the authors highlight the revenue potential in developing players in the light of a growing transfer market and the relevance of talent development for the commercialization of football clubs.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126251076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Between consultation and control: how incubators perform a governance function for entrepreneurial firms","authors":"Andreas Flanschger, Rafael Heinzelmann, M. Messner","doi":"10.1108/aaaj-09-2020-4950","DOIUrl":"https://doi.org/10.1108/aaaj-09-2020-4950","url":null,"abstract":"PurposeThis paper examines the governance function that incubators perform for entrepreneurial firms. The authors demonstrate that this governance function has both a consultative and a control dimension and illustrate how these are enacted in the interactions between incubators and entrepreneurs. The authors also show how these interactions come into being and how entrepreneurs assess the value of the governance role played by incubators.Design/methodology/approachThe paper is based on a cross-sectional interview study with entrepreneurs of 21 start-ups that were hosted by three different incubators. The start-ups are all early-stage technology firms. The analysis in the paper follows an inductive approach.FindingsThe authors find that the governance role of incubators is about both consultation and control. Consultative forms of governance include providing input and advice as well as questioning ideas and assumptions. Controlling forms of governance comprise setting targets and tracking progress as well as enforcing structures and documentation. The authors furthermore show that governance episodes are triggered either by the entrepreneurs themselves or by the incubator. In the former case, such episodes are mainly about consultation, while in the latter one, they often have a pronounced control element, which materializes particularly through regularly enforced meetings. Most entrepreneurs seem to appreciate this control element, acknowledging that, in its absence, they would lack the self-discipline of doing some things that need to be done.Research limitations/implicationsThis study’s findings extend prior research on inter-organizational relationships and the types of governance mechanisms observed therein. The authors show that a strict separation between actors who offer consultation and those who exercise control is too simplistic. Incubators influence entrepreneurial firms both through consultative and controlling forms of governance. In terms of limitations, this study’s analysis focuses on the perspectives of entrepreneurs, and the authors did not include the perspectives of incubators nor did the authors directly observe meetings between these two parties.Practical implicationsThis paper provides examples for how entrepreneurial firms can benefit from being part of an incubator.Originality/valueThis study contributes to the discussion of the governance of inter-organizational relationships by focusing on incubators. In so doing, the authors also complement extant literature on management control in entrepreneurial settings by showing how the incubator fulfills a control function for entrepreneurs before these implement control mechanisms themselves.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131345456","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Accountability logics in disability service NPOs – Incorporating the role of service user advocacy in accountability and management control systems","authors":"Frank Conaty, Geraldine B. Robbins","doi":"10.1108/aaaj-08-2021-5395","DOIUrl":"https://doi.org/10.1108/aaaj-08-2021-5395","url":null,"abstract":"PurposeThe aim of this paper is to contribute to a greater understanding of non-profit organization (NPO) management control systems (MCS) and accountability in organizations providing support service for capacity constrained service users. Specifically, the paper examines the role of MCS and accountability in supporting mission realization in NPOs providing services to people with intellectual disabilities and reflects on this in the context of the COVID-19 pandemic.Design/methodology/approachThe research comprised a case study of four NPOs providing services to people with intellectual disabilities in Ireland conducted prior to the global COVID-19 pandemic. The study probed management's perceptions of stakeholders and examined the manner in which the design and use of MCS and accountability processes supported mission realization.FindingsService users were regarded as the least powerful stakeholder and consequently the least attended to in terms of MCS and accountability processes. The absence of relational and dialogical accountability with service users is not only central to maintaining this power asymmetry but also poses a threat to mission realization. These deficits can be addressed through the integration and monitoring of internal advocacy activities into MCS and accountability processes, which, on reflection, may also mitigate some of the negative consequences for service users of isolation from external support networks in times of crisis.Research limitations/implicationsThis research has opened up an area for enquiry – internal advocacy – heretofore not addressed in the management accounting literature, opening up a novel vein for future research. Such research could further examine the role of internal advocacy, drawing from and adding to the research in other support service domains. A number of objectives and questions might be considered: (1) probing the level of management recognition of the role of direct engagement in advocacy activities in supporting service user agency; (2) identifying with service users and management the nature and attributes of effective advocacy activities and practices; (3) questioning how such advocacy activities and practices might be reflected in MCS; (4) identifying what service user stakeholders regard as effective accountability to them in relation to their needs and objectives; and (5) assessing the impact on service user experience and on NPO mission realization of internal advocacy activities and the monitoring and review thereof through MCS. These suggestions for future research draw attention to aspects of support service delivery that have the potential to be profoundly influential on service outcomes.Practical implicationsA performance management model reflecting the identified need to incorporate internal advocacy mechanisms into organizational management control systems is proposed in an effort to increase accountability of NPOs to their core mission stakeholder – service users. This mode","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131091567","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}