Accounting

    flowchart
    AA["Associated Authors (7)"]
    C[Accounting]
    BC["Broader Concepts (2)"]
    NC["Narrower Concepts (78)"]
    C== skos:broader ==>BC
    NC== skos:broader ==>C
    AA== dcterms:relation ==>C
    click BC "#broader-concepts"
    click NC "#narrower-concepts"
    click AA "#associated-authors"

    NI["add incoming edge"]
    NO["add outgoing edge"]
    NI-- ? -->C
    C-- ? -->NO
    click NI "#add-incoming-edge"
    click NO "#add-outgoing-edge"
    style NI stroke-width:2px,stroke-dasharray: 5 5
    style NO stroke-width:2px,stroke-dasharray: 5 5

Wikidata

https://www.wikidata.org/wiki/Q4116214

OpenAlex ID

https://openalex.org/C121955636 (API record)

OpenAlex Description

measurement, processing and communication of financial information about economic entities

OpenAlex Level [?]

1

Broader Concepts

• Business
• Economics

Narrower Concepts

• Accounting information system
• Accounting method
• Accounting research
• Accounts receivable
• Accredited investor
• Activity-based costing
• Analytical procedures
• Annual report
• Audit
• Balance sheet
• Banking industry
• Bookkeeping
• Business simulation
• Capital asset
• Capital expenditure
• Cash flow
• Consolidation (business)
• Constructive fraud
• Corporate management
• Cost accounting
• Cost allocation
• Cost driver
• Deferral
• Earnings
• Earnings before interest and taxes
• Enterprise value
• Environmental accounting
• Environmental reporting
• Factoring
• Fair value
• Financial analysis
• Financial asset
• Financial fraud
• Financial independence
• Financial plan
• Financial ratio
• Fixed cost
• Flow of funds
• Goodwill
• Indirect costs
• Initial public offering
• Intangible asset
• International Financial Reporting Standards
• Inventory valuation
• Invoice
• Joint-stock company
• Ledger
• Liability
• Limited company
• Listed company
• Management accounting
• Manufacturing cost
• Market value
• National accounts
• National wealth
• Net income
• Not for profit
• Operating cost
• Operating expense
• Operating room management
• Payroll
• Pro forma
• Receipt
• Record keeping
• Revenue
• Taxable income
• Total cost
• Total cost of ownership
• Trade credit
• Valuation (finance)
• Variable cost
• Variance (accounting)
• Voluntary disclosure
• Voucher
• Workbook
• Working capital
• Worksheet
• XBRL

Associated Authors

• Angappan Regupathi
• Cuiying Zhou
• Lucas S. Bair
• Masashi Kiguchi
• Samuele Lo Piano
• Walid Mansour
• xiangmin Sun

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