The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
The FASB's conceptual framework, financial accounting and the maintenance of the social world
Overview
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Citations
Cites
Accounting and the construction of the governable person
Miller, P., & O'Leary, T. (1987) · Accounting, Organizations and Society · doi:10.1016/0361-3682(87)90039-0 · Cited by 1,505
The archeology of accounting systems
Hopwood, A. G. (1987) · Accounting, Organizations and Society · doi:10.1016/0361-3682(87)90038-9 · Cited by 1,265
Cited by
Tracking the numbers: Across accounting and finance, organizations and markets
Vollmer, H., Mennicken, A., & Preda, A. (2009) · Accounting, Organizations and Society · doi:10.1016/j.aos.2008.06.007 · Cited by 174
Bookkeeping, accounting, calculative practice: the sociological suspense of calculation
Vollmer, H. (2003) · Critical Perspectives on Accounting · doi:10.1006/cpac.2002.0528 · Cited by 125
Cuckston, T. (2018) · Accounting, Auditing & Accountability Journal · doi:10.1108/aaaj-10-2015-2264 · Cited by 65
Cuckston, T. (2022) · Critical Perspectives on Accounting · doi:10.1016/j.cpa.2021.102374 · Cited by 21
Metadata
- Authors
- Hines, R. D.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 1991-01
- Volume
- 16
- Issue
- 4
- Pages
- 313-331
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2000796536
- Cited by
- 259
- References
- 2
- FWCI
- 44.73
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: The FASB's conceptual framework, financial accounting and the maintenance of the social world. https://app.cochat.ai/papers/10.1016/0361-3682(91)90025-a
- The paper
- Hines, R. D. (1991). The FASB's conceptual framework, financial accounting and the maintenance of the social world. Accounting, Organizations and Society. https://doi.org/10.1016/0361-3682(91)90025-a
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
