Conceptual Frameworks
Conceptual Frameworks is a structured system of interrelated objectives, postulates, and principles that serves as a foundation for developing consistent accounting standards and guiding the formulation and interpretation of financial reporting practices within the discipline of accounting theory.
611
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61.5K
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1K
Authors
494
Institutions
Publications per year
2017–2026
95
611
The role of theories in conceptual coherence.
Gregory L. Murphy, Douglas L. Medin · Psychological Review · 1985 · 2.7K citations
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494

University of Manchester
Manchester, United Kingdom
14 h-index
18 publications
3K citations

Massey University
Palmerston North, New Zealand
8 h-index
14 publications
446 citations

University of Groningen
Groningen, The Netherlands
7 h-index
8 publications
3.7K citations

University of British Columbia
Vancouver, Canada
7 h-index
11 publications
1.8K citations

University of Edinburgh
Edinburgh, United Kingdom
6 h-index
6 publications
797 citations

The University of Sydney
Sydney, Australia
6 h-index
7 publications
223 citations

La Trobe University
Melbourne, Australia
6 h-index
6 publications
638 citations

University of Auckland
Auckland, New Zealand
5 h-index
8 publications
208 citations
1–8 of 494
22 publications · 3.3K citations
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18 publications · 3.3K citations
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QRAM · 15 publications · 543 citations
14
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13 publications · 3.4K citations
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Repository · 17 publications · 535 citations
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