Critical Perspectives on Accounting最新文献_第4页

The fragments and traces of integrated reporting that prevail: On the importance of a sustained critical perspective on reporting 普遍存在的综合报告的碎片和痕迹：持续的批判性报告视角的重要性

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102726

Michelle Rodrigue , Helen Tregidga , Christine Cooper

{"title":"The fragments and traces of integrated reporting that prevail: On the importance of a sustained critical perspective on reporting","authors":"Michelle Rodrigue , Helen Tregidga , Christine Cooper","doi":"10.1016/j.cpa.2024.102726","DOIUrl":"10.1016/j.cpa.2024.102726","url":null,"abstract":"<div><p>In 2019 we called for papers that considered, from a critical perspective, the developments, articulations and implications of integrated reporting (IR) within the contemporary economic, social and political context. Who could have then foreseen the developments that would unfold? In this editorial we first trace the developments leading up, and subsequent to, our initial call for papers before introducing the contributions that responded to our call. Then, picking up on O’Dwyer et al.’s (2024) discussion of the “disintegration” of IR and the International Integrated Reporting Council (IIRC) and on the other contributions to the Special Issue, we suggest that fragments and traces of IR prevail in the drastically changed ‘sustainability’ reporting environment. We highlight the need for further critical accounting research on ‘sustainability’ reporting and its socio-political context, a consideration of these fragments and traces, the form they take and the way they persist, and their implications. We argue that in order to make progress on sustainability, our world needs imagination, something different – not the mere reinvention of reporting standards.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102726"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140400074","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The firm that would not die: Post-death organizing, alumni events, and organization ghosts 不死的公司死后组织、校友活动和组织幽灵

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102647

Michael Power , Penelope Tuck

{"title":"The firm that would not die: Post-death organizing, alumni events, and organization ghosts","authors":"Michael Power , Penelope Tuck","doi":"10.1016/j.cpa.2023.102647","DOIUrl":"10.1016/j.cpa.2023.102647","url":null,"abstract":"<div><p>We show that alumni events, as settings where workplace identities and relationships reappear and are restaged, are not simply instruments to build and sustain commercially valuable networks. In some cases, they are also forms of post-death organizing for the purpose of celebrating and remembering defunct organizations. Based on participant observation of three annual lunches for alumni of the former accountancy firm Deloitte Haskins & Sells, and interviews with participants, organizers and non-participants, we show that, while alumni reveal an identification with the firm by the act of attending, their first-order motives are primarily social i.e. to meet old colleagues. The “dead” firm as an organization is an indistinct object for them. Yet notwithstanding the weak nature of their firm-based identity, in aggregate the seating arrangements at these lunches re-stage formal features of the dead organization simply from individual alumnus choices to sit with former colleagues. Far from being a trivial emergent outcome, our hand-collected seating plan data is suggestive of how organizations can have a “ghostly” afterlife via alumni events. This analysis establishes intersections between studies of professional service firm alumni events, post-death organizing and ghostliness and points to a broader agenda of enquiry into the afterlife of defunct organizations.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102647"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S104523542300103X/pdfft?md5=5ad1a6fa451598455015b42b97a3d092&pid=1-s2.0-S104523542300103X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135569089","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The quid pro quo of charity: accounting, power and social positioning 慈善的交换条件：会计、权力和社会定位

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102730

Mariló Capelo-Bernal, Pedro Araújo-Pinzón

{"title":"The quid pro quo of charity: accounting, power and social positioning","authors":"Mariló Capelo-Bernal, Pedro Araújo-Pinzón","doi":"10.1016/j.cpa.2024.102730","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102730","url":null,"abstract":"<div><p>This article analyses the role played by accounting in the social order, drawing inspiration from the works of Ezzamel and the literature related to accounting inscriptions and discourse. To that end, our research examines four Spanish charitable organisations with which the Catholic Church collaborated closely in the final years of the eighteenth century and early years of the nineteenth, a period during which enlightened ideas about how to deal with poverty threatened the traditional role of the Church.</p><p>Based on this study, we argue that accounting, as a relevant part of the discursive practices of the dominant actors in charitable activity, (i) structures society, creating social spaces in which it inscribes people, and establishes links and distances between these spaces, (ii) constructs the truth about the achievements of charitable organisations and the charitable work of donors/collaborators, and (iii) collaborates in strengthening power relations and promotes both social equilibrium and the social mobility of individuals and groups.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102730"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000297/pdfft?md5=1f306aa0d7b3cfc59ed913c9a667ce50&pid=1-s2.0-S1045235424000297-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140806904","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Imagining cooperative tax regulation: Common origins, divergent paths 想象合作性税收监管：共同的起源，不同的道路

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2022.102446

Dennis De Widt , Lynne Oats

{"title":"Imagining cooperative tax regulation: Common origins, divergent paths","authors":"Dennis De Widt , Lynne Oats","doi":"10.1016/j.cpa.2022.102446","DOIUrl":"https://doi.org/10.1016/j.cpa.2022.102446","url":null,"abstract":"<div><p>In many countries, relational field dynamics between tax administrators and corporate taxpayers have undergone significant changes in recent years. We conceive of cooperative compliance models implemented in the Netherlands and the UK between large corporate taxpayers and the respective tax administrations as dynamic strategic action fields, nested within the wider tax field and influenced by shifts in the external environment. Drawing on a series of interviews with skilled actors we identify similarities between the two countries in terms of the initial motivation for introducing cooperative compliance. We also identify differences in the subsequent trajectories. We find that within the respective strategic action fields, an imaginary of cooperation built around mutual trust contributes to the sustainability of the field. Vulnerability to developments in proximate fields on the other hand undermines field sustainability. Together these concepts help to explain the different trajectories and demonstrate the value in exploring shared understandings in strategic actions fields as imaginaries and paying more attention to the influence of proximate fields. The findings have implications for regulatory policy design in other settings.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102446"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235422000314/pdfft?md5=cb2765a9cc13da40651b50d69fad6f46&pid=1-s2.0-S1045235422000314-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141239965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa 实现可响应的人工智能：从非殖民视角看待非洲的人工智能会计系统

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102736

Angella Ndaka , Philippe J.C. Lassou , Konan Anderson Seny Kan , Samuel Fosso-Wamba

{"title":"Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa","authors":"Angella Ndaka , Philippe J.C. Lassou , Konan Anderson Seny Kan , Samuel Fosso-Wamba","doi":"10.1016/j.cpa.2024.102736","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102736","url":null,"abstract":"<div><p>This research draws from decolonial, and feminist Science and Technologies Studies approaches to explore the power dynamics of accounting knowledge systems in African contexts. It investigates traditional African indigenous accounting systems, then focuses on the current accounting systems used on the continent and future accounting possibilities presented by AI. We argue that while current accounting systems used in Africa are dominantly Western-centric, AI may reproduce and amplify this structural and systemic power dominance, which has further socio-material consequences on the continent. In trying to mitigate these effects, we propose response-ability in the conceptualization, design, and adoption of AI accounting systems. Fundamentally, we aim to open a discussion for rethinking how these systems can address social issues in alternative worlds and consider alternative and indigenous knowledge systems in African contexts. Toward this end, we seek to open conversations on how accounting AI applications can be designed and adopted in ways that reflect and promote the fundamental principles of objectivity, transparency, accountability, and trustworthiness as embedded locally in African community life and values.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102736"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000352/pdfft?md5=32262f025b327216cfbf4a34072a0801&pid=1-s2.0-S1045235424000352-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140825003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The media representation of LuxLeaks: A window onto the normative dynamics of tax avoidance from a socio-legal perspective LuxLeaks的媒体表现:从社会法律角度看避税的规范动态

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2022.102480

Maryse Mayer, Yves Gendron

{"title":"The media representation of LuxLeaks: A window onto the normative dynamics of tax avoidance from a socio-legal perspective","authors":"Maryse Mayer, Yves Gendron","doi":"10.1016/j.cpa.2022.102480","DOIUrl":"10.1016/j.cpa.2022.102480","url":null,"abstract":"<div><p><span>How do the media represent the complex, opaque and controversial phenomenon of corporate tax<span><span> avoidance? Based on media’s articles pertaining to the international “LuxLeaks” news leak, we identify a contest over tax<span> avoidance representation which reveals a peculiar normative dynamic. We find that the field of tax avoidance is characterized by a vague and highly ambiguous normative framework, as the media rely on very different norms to elaborate distinct normative standpoints to represent LuxLeaks. How can the problem of tax avoidance (and consequently its solution) be delimited if there is disagreement over which norm should be used to assess it? Our study then highlights the need to step back and (re)consider broader assumptions of </span></span>normativity in relation to tax avoidance, to advance the debate. We propose to import </span></span><span>Baier’s (2013)</span> socio-legal perspective on normativity into the tax realm, to better understand not just the legal and social norms as distinct normative systems but also their interdependence. Based on discursive insights from the press, we map out the normative structure specific to LuxLeaks, as conceptualized using Baier’s platform. To exemplify how this kind of conceptualization can nurture future research, we initiate a reflection on how normativity could evolve in the tax avoidance field, considering possible implications of the press representations analyzed.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102480"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46010316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization 沉默抵抗:一项关于使用沉默来抵抗会计和管理化的民族志研究

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102648

Caecilia Drujon d'Astros , Jeremy Morales

{"title":"The silent resistance: An ethnographic study of the use of silence to resist accounting and managerialization","authors":"Caecilia Drujon d'Astros , Jeremy Morales","doi":"10.1016/j.cpa.2023.102648","DOIUrl":"10.1016/j.cpa.2023.102648","url":null,"abstract":"<div><p>This paper introduces silence as a form of resistance. Critical accounting studies portrayed resistance in terms of visibility and voice, and silence as a passive reaction from marginalized groups unable to speak, deprived of ‘voice’. Instead, we draw on an ethnographic study to follow various resisting strategies drawing on silence to actively undermine accounting technologies and practices. We draw on Scott’s infrapolitics and introduce silence as a strategic act, constitutive of power relations yet with multiple and situated meanings. We argue that silence acts both to forge a form of contestation that dares not speak its name and to constitute a space for the development of an alternative conduct to reclaim independence. Specifically, we identify four tactics using silence as a form of resistance – silence to escape accountability and control; silence to negotiate an alternative; silence to reclaim independence; and silence to retain power and authority. We then discuss the potential and limits of such silent resistance to support the emergence of alternative conducts.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102648"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001041/pdfft?md5=190f08379c17a284c37825bbfb2767ba&pid=1-s2.0-S1045235423001041-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44267650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia 父权制依然存在：意大利会计学术界女性职业发展障碍的经验

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102625

Giovanna Galizzi , Karen McBride , Benedetta Siboni

{"title":"Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia","authors":"Giovanna Galizzi , Karen McBride , Benedetta Siboni","doi":"10.1016/j.cpa.2023.102625","DOIUrl":"10.1016/j.cpa.2023.102625","url":null,"abstract":"<div><p>There are fewer women in the upper echelons of accounting academia in Italy than in other European countries, and fewer female full professors than in other disciplines at Italian universities. The purpose of this research is to investigate the barriers experienced by Italian women in accounting academia and contributes withsuggestions to alleviate these. The paper adopts a phenomenographic approach to identify the ways in which a group of 24 Italian women, at different hierarchical levels, experienced barriers to their academic careers. The study identifies different categories of barriers that combine to prevent female perspectives and progression within accounting academia. Underpinning these barriers is a patriarchal culture that has a significant influence on women’s careers in academia. Thepatriarchal structure in both the workplace and society, engendersdifficulties in maintaining work-life balance, and shapesmale and female roles in the academic workplace.</p><p>The paper contributes to the literature on gender in the academic accounting discipline, exploring women’s experiences of accounting academia, linkingfindings of a persistence of patriarchy, and arguing for a more feminist academic organisation. This is the first research in this area to use a phenomenographic method to investigate the barriers to career progression for Italian female academics in accounting and in examining the experience of women at different career levels, including those who have left accounting academia. The paper contributes to research on women’s barriers to career advancement, bringing new insights to the understanding of the gender gap in accounting academia and in making suggestions for structural change.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102625"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423000813/pdfft?md5=0e977f59b0655bcee90061d3f6ba0d52&pid=1-s2.0-S1045235423000813-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46895091","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Maintaining and extending hegemony: The politics of accounting standard setting 维持和扩大霸权：会计准则制定的政治

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2023.102686

Rebecca Warren

{"title":"Maintaining and extending hegemony: The politics of accounting standard setting","authors":"Rebecca Warren","doi":"10.1016/j.cpa.2023.102686","DOIUrl":"10.1016/j.cpa.2023.102686","url":null,"abstract":"<div><p>This paper offers a critical analysis of the politics of accounting standard setting. The International Accounting Standards Board (IASB) hold an increasingly monopolistic role in accounting regulation across the globe, and make claims to transparency, neutrality and superior expertise to legitimize their hegemonic position. In 2009 the IASB extended their standard setting beyond listed entities to the International Financial Reporting Standard for Small and Medium-Sized Entities (<em>IFRS for SMEs</em>). This paper explores the political antagonisms surrounding this extension, finding that the IASB undertook this project to block counter articulations from several bodies. To unpack the politics of the IASB’s extension this paper draws on Laclau and Mouffe’s hegemony and Glynos and Howarth’s political logics, to argue that the IASB maintain and extend hegemony by dismissing and blocking alternatives through the rhetoric of superior expertise, which ultimately enables them to extend ideologies of advanced financial capital and capital markets to new spaces.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102686"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235423001429/pdfft?md5=ba8c13bdba392e350500015441801732&pid=1-s2.0-S1045235423001429-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139030767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Patriarchy, capitalism, and accounting: A herstory 父权制、资本主义和会计：一段历史

IF 5.1 2区管理学

Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI: 10.1016/j.cpa.2024.102733

Christine Gilbert , Jeff Everett , Silvia Pereira de Castro Casa Nova

{"title":"Patriarchy, capitalism, and accounting: A herstory","authors":"Christine Gilbert , Jeff Everett , Silvia Pereira de Castro Casa Nova","doi":"10.1016/j.cpa.2024.102733","DOIUrl":"https://doi.org/10.1016/j.cpa.2024.102733","url":null,"abstract":"<div><p>The emergence of double-entry bookkeeping has been traced back to roughly the same period as the emergence of practices which are today broadly understood as capitalist. This has led some to suggest that capitalism and accounting are interdependent. This thesis, however, neglects an important set of similarly-paired developments that occurred much earlier: around the same time as the first traces of accounting appeared in ancient Mesopotamia, patriarchal forms of social organization were also spreading across that region. In this paper, we propose that accounting practices are less a function of the rise of capitalism and more a function of the expansion of patriarchy, which itself fuelled the widespread adoption of capitalism. Drawing on anthropological insights and the work of feminist scholars, the paper offers an alternative perspective, one that we hope will help fuel resistance against the current, damaging hegemony: a ‘herstory’ of accounting. In addition, this study has implications for how we understand a number of topics of importance to critical accountants, including accountability, violence and subjugation, women’s rights and working and living conditions, capitalism (and neoliberalism), environmental degradation, spirituality, and the rise of political states.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"99 ","pages":"Article 102733"},"PeriodicalIF":5.1,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1045235424000327/pdfft?md5=10ef82a949e9563674fdeac8e7b8b646&pid=1-s2.0-S1045235424000327-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140558766","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0