Accounting, Auditing & Accountability Journal 最新文献

{"title":"Ways of not seeing: visibility, blindness, and the transparency game","authors":"Jonathan Tweedie, Matteo Ronzani","doi":"10.1108/aaaj-05-2023-6458","DOIUrl":"https://doi.org/10.1108/aaaj-05-2023-6458","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>To advance understanding of transparency by problematising the motivations and strategies of a so far underexplored group: its users.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>We explore the relationship between blindness, visibility, and transparency by drawing on our analysis of Max Frisch’s experimental novel Gantenbein (1964), in which the protagonist lives a life of feigned blindness.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The accounting scholarly debate on transparency has neglected the users of transparency. We address this through a novel theorisation of transparency as a game, highlighting some of its distinctive features and paradoxes.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>By theorising the transparency game we move beyond concerns with what transparency reveals or conceals and conceptualise the motivations and strategies of the players engaged in this game. We show how different players have something to gain from the transparency game and warn of its emancipatory limits.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142204601","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":"Accounting for racial inequality in South Africa with the black economic empowerment policy","authors":"Bongani Munkuli, Mona Nikidehaghani, Liangbo Ma, Millicent Chang","doi":"10.1108/aaaj-05-2023-6478","DOIUrl":"https://doi.org/10.1108/aaaj-05-2023-6478","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Premised on Foucault’s notion of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>We show that accounting techniques and calculations give visibility to the problems of government and help design a programme to solve racial inequality. The lived experiences and impacts of racism in the workplace have been problematised, turned into statistics, and used to rationalise the need for ongoing government intervention in solving the problem. These processes underpin the development of the scorecard system, which measures the contributions firms have made towards minimising racial inequalities.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study augments the existing body of Foucauldian literature by illustrating how power dynamics can be counteracted. We show that in governmental processes, accounting can exhibit a dual role, and these roles are not always subordinate to the analysis of political realities. The case of B-BBEE reveals the unintended consequences of utilising accounting to control the conduct of individuals or groups.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142204600","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":"Boundary objects: sustainability reporting and the production of organizational stability","authors":"Manuel Fernández Chulián, Nicolas Garcia-Torea, Carlos Larrinaga, Jan Bebbington","doi":"10.1108/aaaj-08-2021-5391","DOIUrl":"https://doi.org/10.1108/aaaj-08-2021-5391","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The study investigates how sustainability reporting constructs a narrative about an organization that provides its members with a reality they can accept, with the consequence of producing organizational stability.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The article reports a research engagement concerning the “backstage” of sustainability reporting in one Spanish savings bank, which the researchers engaged with for more than three years.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The article describes how sustainability reporting operates as a boundary object occupying the space between the organization’s loosely coupled systems and facilitating the cooperation of members with different interpretations of the organization. Different translations of discourses and actions ensure that the sustainability report conveys a ductile narrative that can be tailored to specific interpretations. At the same time, the editing inherent in sustainability reporting ensures that any narrative that may challenge the organization’s dominant perspective is ignored and marginalized. In this way, sustainability reporting produces a discourse that inscribes a narrative of the organization and eventually ensures organizational inertia.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The article highlights the relevance of investigating sustainability reports by exploring the backstage of their production rather than solely the final document.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>In contrast to prior research that has been concerned with exploring the extent to which sustainability reporting is associated with organizational change, this study applies different lenses to show how and why sustainability reporting is implicated in the construction of the organization and the maintenance of its stability and inertia.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142204602","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":"Responding to employee-based race inequalities in National Health Service (England): accountability and the Workforce Race Equality Standard","authors":"Alpa Dhanani, Penny Chaidali, Nina Sharma, Evangelia Varoutsa","doi":"10.1108/aaaj-08-2023-6621","DOIUrl":"https://doi.org/10.1108/aaaj-08-2023-6621","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper examines the efforts of National Health Service (England) (NHSE) to respond to employee-based racial inequalities via its Workforce Race Equality Standard (WRES). The WRES constitutes a hybridised accountability initiative with characteristics of the moral and imposed regimes of accountability.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study conceptualises the notion of responsive race accountability with recourse to Favotto <em>et al</em>.’s (2022) moral accountability model and critical race theory (CRT), and through it, examines the enactment of WRES at 40 NHSE trusts using qualitative content analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Despite the progressive nature of the WRES that seeks to nurture corrective actions, results suggest that trusts tend to adopt an instrumental approach to the exercise. Whilst there is some evidence of good practice, the instrumental approach prevails across both the metric reporting that trusts engage in to guide their actions, and the planned actions for progress. These planned actions not only often fail to coalesce with the trust-specific data but also include generic NHSE or equality, diversity and inclusion initiatives and mimetic adoptions of best practice guidance that only superficially address racial concerns.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>Whilst the WRES is a laudable voluntary achievement, its moral imperative does not appear to have translated into a moral accountability within individual trusts.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Responding to calls for more research at the accounting-race nexus, this study uniquely draws on CRT to conceptualise and examine race accountability.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142204603","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 failure of the United Kingdom’s accounting and fiscal governance","authors":"David Heald, Ron Hodges","doi":"10.1108/aaaj-06-2023-6513","DOIUrl":"https://doi.org/10.1108/aaaj-06-2023-6513","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"41 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142204604","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":"Accounting for digital promises: restoring and transforming promissory narratives","authors":"Martin Carlsson-Wall, Christofer Laurell, Oliver Lindqvist Parbratt, Mart Ots","doi":"10.1108/aaaj-12-2022-6232","DOIUrl":"https://doi.org/10.1108/aaaj-12-2022-6232","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The paper investigates the relationship between accounting and promises in the context of digital change.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Relying on emergent literature on accounting and promises, a qualitative field study has been conducted covering 57 interviews with municipal directors, digitalization strategists, administration managers and CFOs in a Swedish region consisting of 13 municipalities.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The paper provides insights into how municipalities draw on accounting in attempts to reconstruct promissory narratives of the digital. By highlighting two contrasting cases, we show how this can involve practices of either restoration or transformation. Likewise, we find that attempts to restore promises can sometimes have unanticipated effects, in our case a transformation of the promise instead.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>We introduce a “promise” lens to the literature on accounting and digital change and empirically describe how accounting is implicated in shaping promises in the context of public sector digital change.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142204605","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 contronymity of project accounting for performing the relevance of project outcomes","authors":"Tim Neerup Themsen, Peter Holm Jacobsen, Kjell Tryggestad","doi":"10.1108/aaaj-10-2022-6103","DOIUrl":"https://doi.org/10.1108/aaaj-10-2022-6103","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to advance recent literature on the performativity of accounting by examining how project accounting affects a project organization’s ability to deliver a relevant project outcome, such as a product or a building, for a receiving client organization.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The paper draws on a longitudinal case study of a 41.4-billion-kroner (5.5-billion-euro) Danish project of constructing 16 new public hospitals. Its objective was to reduce the average unit costs and improve the quality of patient care. Each hospital construction was managed by a separate project organization and handed over to a separate receiving hospital organization. The project organizations applied a common approach to project accounting. The paper relies on Michel Callon’s concepts of performativity and sociotechnical agencement – approaching project accounting as an arrangement of devices.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The paper shows that the project-accounting agencement simultaneously supported and undermined the project organizations’ ability to deliver hospitals relevant to the receiving hospital organizations. The agencement performed hospital designs, disciplined project actors and guided decision-making, thus supporting the overall work of the project organizations. It also, however, compelled the project organizations to compromise on hospital designs when unexpected events occurred. These compromises led to the delivery of hospitals, which largely prevented the receiving hospital organizations from achieving the project’s objective.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper advances our limited understanding of the dynamic and complex relationship between project accounting and the relevance of project outcomes. It introduces the concept of a “contronymity device” to capture the way project accounting simultaneously produces two opposing consequences, both supporting and undermining the enactment of a particular reality. The paper lastly enriches our understanding of how project-accounting devices impact hospital organizations’ operating cost structures and challenge patient care capabilities.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142204606","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":"Incarnation and decay: reconciling the organizational decision-making and organizational institutional theory perspectives on budgetary research","authors":"Zahirul Hoque, Matt Kaufman","doi":"10.1108/aaaj-07-2023-6554","DOIUrl":"https://doi.org/10.1108/aaaj-07-2023-6554","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The organizational decision-making perspective (ODM) has a legacy regarding its concern for budgeting as an essential organizational routine in decision-making. Budgeting has also become a direct concern to organizational institutional theory (OIT) because of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>We conducted a comprehensive review and critical analysis of the ODM and OIT perspectives, focusing on a fundamental paradox between ODM's emphasis on stability through organizational routines and OIT's focus on organizational legitimacy through the decoupled expression of organizational values. We then expanded on these paradoxical concerns in the context of budgeting, formalizing them into specific research propositions for future studies.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Tensions around the stability, decay, and re-creation of budgets as organizational routines emerge as a pressing issue requiring further empirical investigation from the ODM perspective. A critical issue in the OIT perspective is the potential for organizational budgets to provide an opportunity to decouple from practice through routinized expressions of rationality and to facilitate loose coupling in practice. These findings offer a fresh perspective and open up new avenues for future research in this area.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper contributes to the accounting and organizational research literature by shedding light on how organizations respond to the potential decay of budget routines and the manifestation of organizational values in decoupling processes by further re-creating and elaborating budget processes.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141969818","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":"Accounting talks – how operations managers nuance their frontstage performance with backstage negotiations","authors":"Amanda Curry","doi":"10.1108/aaaj-06-2023-6504","DOIUrl":"https://doi.org/10.1108/aaaj-06-2023-6504","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper analyzes the ways in which accounting enables operations managers to enter and perform multiple roles in their interplay with organizational groups on the shop floor and in management, and the associated negotiations that operations managers have with “the self.”</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Using field-based studies in a mining organization, the study draws on Goffman’s backstage–frontstage metaphor to analyze how operations managers enter and perform several roles with the aid of accounting.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings show that accounting legitimizes operations managers when they cross organizational boundaries, as accounting gives them an “entry ticket” that legitimizes their presence with the group. Accounting further allows operations managers to embrace more than one role by “putting on a mask” to become an outsider or insider in relation to a group. In performing their roles, operations managers exhibit varying attributes and knowledge. Accounting can thereby be withheld from, or shared with, organizational groups. The illusion of accounting as deterministic presented frontstage is not necessarily negotiated that way backstage. Rather, alternatives discussed backstage often become silenced in the frontstage performance. The study concludes that operations managers cross boundaries, embrace roles and exert agency as they navigate with accounting, enrolling it into their performance simultaneously as they backstage reflect upon accounting and its role for their everyday work.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study relies on the frontstage/backstage metaphor to visualize the discrepancies in how accounting is enrolled into role performances and how seemingly categorical fronts do not necessarily share that dominant position backstage.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"161 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141738832","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":"Field-configuring events and the failure to standardise accounting for carbon emissions","authors":"Sophie Giordano-Spring, Carlos Larrinaga, Géraldine Rivière-Giordano","doi":"10.1108/aaaj-07-2022-5946","DOIUrl":"https://doi.org/10.1108/aaaj-07-2022-5946","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting for emission rights that contrasts with the international momentum of climate-related financial disclosures. This paper explores how different narratives and institutional dynamics explain the failure to produce guidance on accounting for emission rights.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This paper mobilises the notion of field-configuring events to examine a sequence of six events between 2003 and 2016, including four public consultations and two dialogues between standard setters. The paper presents a qualitative analysis of documents produced in this space that investigates how different practices and narratives configured the field's positions, agenda, and meaning systems.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Accounting for emission rights was gradually decoupled from climate change and carbon markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting themselves as central in the recurring events, the excess of representations, and the increasingly technical and abstract debates eroded the 2003 momentum for regulation, making the different initiatives to revitalise the project vulnerable and open to scrutiny. Lukes (2021) refers to nondecision-making to express that some issues are suffocated before they are expressed.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The regulation of accounting for emission rights, an area that has received scant attention in the literature, provides some insights into the different narrative mechanisms that, materialising in specific times and spaces, draw regulatory attention to particular accounting issues, which are problematised and, eventually, forgotten. This study also illustrates that identifying interests is problematic as actors shift from alternative positions over a long period. The case examined also raises some doubts about the previous effectiveness of international standard setters in dealing with matters of connectivity between the environment and finance, as is the case for accounting for emissions rights.</p><!--/ Abstract__block -->","PeriodicalId":501027,"journal":{"name":"Accounting, Auditing & Accountability Journal ","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141738828","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}