Pub Date : 2020-05-03DOI: 10.1080/21552851.2019.1673197
L. Jack
ABSTRACT Upon reading and reviewing Edwards’ A History of Corporate Financial Reporting, a sense exists of how many conversations have taken place on how accounting is practised, and how the nature of accounting communications has changed over centuries. A philosophy of communication is needed to move towards a history of accounting as conversations. Pragmaticism, as set out by Dewey and others, indicates that an understanding of communication practices as agency in accounting is needed to re-cast the history of accounting as conversation. This volume provides the temporal co-ordinates for building a philosophy of communication in accounting.
{"title":"From a history of accounting towards a philosophy of accounting communication","authors":"L. Jack","doi":"10.1080/21552851.2019.1673197","DOIUrl":"https://doi.org/10.1080/21552851.2019.1673197","url":null,"abstract":"ABSTRACT Upon reading and reviewing Edwards’ A History of Corporate Financial Reporting, a sense exists of how many conversations have taken place on how accounting is practised, and how the nature of accounting communications has changed over centuries. A philosophy of communication is needed to move towards a history of accounting as conversations. Pragmaticism, as set out by Dewey and others, indicates that an understanding of communication practices as agency in accounting is needed to re-cast the history of accounting as conversation. This volume provides the temporal co-ordinates for building a philosophy of communication in accounting.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"61 1","pages":"233 - 242"},"PeriodicalIF":0.6,"publicationDate":"2020-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88235944","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}
Pub Date : 2020-05-03DOI: 10.1080/21552851.2020.1763410
Carlos Orlando Rico-Bonilla
ABSTRACT The purpose of this study is to discuss women’s participation in the accounting history of Colombia from colonial times to the mid-twentieth century. Thus, this study examines specifically the accounts of convents, the education of women in accounting, and the participation of women in the pursuit of the profession, analysed via a variety of source documents and Scott’s methodological approach and conceptual framework. The latter explains gender as the social organisation of relations between sexes. Although one can see some progress over time, it is evident that access to and application of accounting knowledge has been quite limited for Colombian women. This situation points to social difference and distance, and it is also relevant for explaining the accounting history of Colombia.
{"title":"Making women visible in the (accounting) history of Colombia","authors":"Carlos Orlando Rico-Bonilla","doi":"10.1080/21552851.2020.1763410","DOIUrl":"https://doi.org/10.1080/21552851.2020.1763410","url":null,"abstract":"ABSTRACT The purpose of this study is to discuss women’s participation in the accounting history of Colombia from colonial times to the mid-twentieth century. Thus, this study examines specifically the accounts of convents, the education of women in accounting, and the participation of women in the pursuit of the profession, analysed via a variety of source documents and Scott’s methodological approach and conceptual framework. The latter explains gender as the social organisation of relations between sexes. Although one can see some progress over time, it is evident that access to and application of accounting knowledge has been quite limited for Colombian women. This situation points to social difference and distance, and it is also relevant for explaining the accounting history of Colombia.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"92 1","pages":"207 - 232"},"PeriodicalIF":0.6,"publicationDate":"2020-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80339606","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}
Pub Date : 2020-01-16DOI: 10.1080/21552851.2020.1711528
A. Silvestri
ABSTRACT This study focuses on the accounting and auditing system of the Kingdom of Sicily during the reign of Alfonso V of Aragon (1416–58), known as the Magnanimous. In particular, it discusses the operation of and the relationships between the two offices entrusted with the management of the kingdom’s accounts: the century-old magna curia rationum and the new office of the conservator maior regii patrimonii (established in 1414), modelled on the Castilian contaduría mayor de hacienda. This essay adopts the approach associated with the ‘archival turn’, to show that studying the accounting and bookkeeping practices, as well as their developments and innovations, is crucial to understand the operation of the Sicilian auditing system and its function in the broader political system of the Crown of Aragon. As a result of the perpetual state of conflict generated by the political agenda of Alfonso the Magnanimous in Italy and of his increasing war-funding demands, the Aragonese strategically exploited the new accounting and bookkeeping practice of the conservator to increase royal influence over the local financial apparatus. Relying on the exceptional amount of original accounting and financial records preserved at the State Archives of Palermo, this study is the first detailed examination of the auditing system and accounting practice of late-medieval Sicily. At the same time, the analysis shows that the operation and the transformations of the accounting system of a polity such as Sicily is fully intelligible only if examined in connection with the broader government of the political union of which that polity was a constituent member.
{"title":"Too much to account for. The Crown of Aragon and the collapse of the auditing system in late-medieval Sicily","authors":"A. Silvestri","doi":"10.1080/21552851.2020.1711528","DOIUrl":"https://doi.org/10.1080/21552851.2020.1711528","url":null,"abstract":"ABSTRACT This study focuses on the accounting and auditing system of the Kingdom of Sicily during the reign of Alfonso V of Aragon (1416–58), known as the Magnanimous. In particular, it discusses the operation of and the relationships between the two offices entrusted with the management of the kingdom’s accounts: the century-old magna curia rationum and the new office of the conservator maior regii patrimonii (established in 1414), modelled on the Castilian contaduría mayor de hacienda. This essay adopts the approach associated with the ‘archival turn’, to show that studying the accounting and bookkeeping practices, as well as their developments and innovations, is crucial to understand the operation of the Sicilian auditing system and its function in the broader political system of the Crown of Aragon. As a result of the perpetual state of conflict generated by the political agenda of Alfonso the Magnanimous in Italy and of his increasing war-funding demands, the Aragonese strategically exploited the new accounting and bookkeeping practice of the conservator to increase royal influence over the local financial apparatus. Relying on the exceptional amount of original accounting and financial records preserved at the State Archives of Palermo, this study is the first detailed examination of the auditing system and accounting practice of late-medieval Sicily. At the same time, the analysis shows that the operation and the transformations of the accounting system of a polity such as Sicily is fully intelligible only if examined in connection with the broader government of the political union of which that polity was a constituent member.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"12 1","pages":"171 - 206"},"PeriodicalIF":0.6,"publicationDate":"2020-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81838622","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}
Pub Date : 2020-01-02DOI: 10.1080/21552851.2020.1713184
S. Boell, Florian Hoof
ABSTRACT The last few decades have seen extensive changes in how organisations rely on Information Technology (IT) to account for key aspects of their operations. Understanding accounting as a process through which organisational reality is shaped, Information infrastructures (II) offers a means for analysing the role of IT in organisational change and how IT over time shapes how organisations account for what they are doing. We investigate changes to organisational II at the University of Sydney's Fisher Library from 1963 to 1975, following the introduction of manual automation systems, the use of mainframe computers, and the introduction of minicomputers into the fabric of the organisation. At Fisher Library, II changed two key functions for which the library is accountable for providing information: (1) what items does the library hold? and (2) where is a specific item when it is not on the shelf? We demonstrate that II becomes visible as a thing when it is of interest to organisational change, whereas over time, II sinks into the organisation, becoming a transparent medium that is nonetheless shaping organisational reality. This study uses Fritz Heider's theory of thing and medium to describe how over time IT changes an organisation's account for key aspects of its operation.
{"title":"Accounting for information infrastructure as medium for organisational change","authors":"S. Boell, Florian Hoof","doi":"10.1080/21552851.2020.1713184","DOIUrl":"https://doi.org/10.1080/21552851.2020.1713184","url":null,"abstract":"ABSTRACT The last few decades have seen extensive changes in how organisations rely on Information Technology (IT) to account for key aspects of their operations. Understanding accounting as a process through which organisational reality is shaped, Information infrastructures (II) offers a means for analysing the role of IT in organisational change and how IT over time shapes how organisations account for what they are doing. We investigate changes to organisational II at the University of Sydney's Fisher Library from 1963 to 1975, following the introduction of manual automation systems, the use of mainframe computers, and the introduction of minicomputers into the fabric of the organisation. At Fisher Library, II changed two key functions for which the library is accountable for providing information: (1) what items does the library hold? and (2) where is a specific item when it is not on the shelf? We demonstrate that II becomes visible as a thing when it is of interest to organisational change, whereas over time, II sinks into the organisation, becoming a transparent medium that is nonetheless shaping organisational reality. This study uses Fritz Heider's theory of thing and medium to describe how over time IT changes an organisation's account for key aspects of its operation.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"1 1","pages":"45 - 68"},"PeriodicalIF":0.6,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79871030","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}
Pub Date : 2020-01-02DOI: 10.1080/21552851.2019.1670220
Ben Huf
ABSTRACT Economic statistics are now such an ingrained feature of everyday political discourse that they have recently become ripe as topics of historical scrutiny. This study contributes to this scholarship by shifting attention from what has been a largely American-Anglo discussion to the innovations of prominent Australian statists in the colonial and early Federation periods. In contrast to recent approaches that have treated economic statistics as emerging during the twentieth century as a discrete body of knowledge distinct from nineteenth-century ‘moral statistics’, this history is approached as an exercise in ‘accounting in history’. It highlights both patterns and discontinuities in governmental deliberations that facilitated statistical innovation, historicising and complicating the relationship between economics and statistics as domains of knowledge. By drawing attention to the tensions and overlaps of successive intellectual projects engaged by Australian government statisticians – described here in terms of transparency and control; the average man and colonial progress; the breadwinner and national wealth; the human unit and the social organism; and the consumer and ‘the economy’ – it develops new perspectives on why calculations of economic averages, indexes and national income emerged as devices of government. As major producers and consumers of contemporary economic statistics, such perspectives might provide fresh epistemological and interdisciplinary grounding for business and management scholars.
{"title":"Averages, indexes and national income: accounting for progress in colonial Australia","authors":"Ben Huf","doi":"10.1080/21552851.2019.1670220","DOIUrl":"https://doi.org/10.1080/21552851.2019.1670220","url":null,"abstract":"ABSTRACT Economic statistics are now such an ingrained feature of everyday political discourse that they have recently become ripe as topics of historical scrutiny. This study contributes to this scholarship by shifting attention from what has been a largely American-Anglo discussion to the innovations of prominent Australian statists in the colonial and early Federation periods. In contrast to recent approaches that have treated economic statistics as emerging during the twentieth century as a discrete body of knowledge distinct from nineteenth-century ‘moral statistics’, this history is approached as an exercise in ‘accounting in history’. It highlights both patterns and discontinuities in governmental deliberations that facilitated statistical innovation, historicising and complicating the relationship between economics and statistics as domains of knowledge. By drawing attention to the tensions and overlaps of successive intellectual projects engaged by Australian government statisticians – described here in terms of transparency and control; the average man and colonial progress; the breadwinner and national wealth; the human unit and the social organism; and the consumer and ‘the economy’ – it develops new perspectives on why calculations of economic averages, indexes and national income emerged as devices of government. As major producers and consumers of contemporary economic statistics, such perspectives might provide fresh epistemological and interdisciplinary grounding for business and management scholars.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"43 1","pages":"43 - 7"},"PeriodicalIF":0.6,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74261171","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}
Pub Date : 2020-01-02DOI: 10.1080/21552851.2019.1698188
{"title":"Ad hoc referees – Accounting History Review 2019","authors":"","doi":"10.1080/21552851.2019.1698188","DOIUrl":"https://doi.org/10.1080/21552851.2019.1698188","url":null,"abstract":"","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"46 1","pages":"137 - 137"},"PeriodicalIF":0.6,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88493323","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}
Pub Date : 2020-01-02DOI: 10.1080/21552851.2019.1686035
Jan Friedrich
ABSTRACT This study explores the history of lease accounting in Germany and examines how the industry managed to maintain the favourable off-balance sheet treatment, despite regulatory opposition. Drawing upon expert interviews as well as bibliographic analysis, this study shows that the established ties to state actors, combined with the purposeful involvement in the scientific discourse, enabled the leasing industry to fend off regulatory challenges in the areas of accounting, civil law, and supervision. Combining the concept of accounting constellations with elements of structuration theory, field theory, and socio-legal studies, the study demonstrates how academic literature affects accounting regulation.
{"title":"The effect of academic literature on accounting regulation: evidence from leases in Germany","authors":"Jan Friedrich","doi":"10.1080/21552851.2019.1686035","DOIUrl":"https://doi.org/10.1080/21552851.2019.1686035","url":null,"abstract":"ABSTRACT This study explores the history of lease accounting in Germany and examines how the industry managed to maintain the favourable off-balance sheet treatment, despite regulatory opposition. Drawing upon expert interviews as well as bibliographic analysis, this study shows that the established ties to state actors, combined with the purposeful involvement in the scientific discourse, enabled the leasing industry to fend off regulatory challenges in the areas of accounting, civil law, and supervision. Combining the concept of accounting constellations with elements of structuration theory, field theory, and socio-legal studies, the study demonstrates how academic literature affects accounting regulation.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"94 1","pages":"113 - 136"},"PeriodicalIF":0.6,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82293067","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}
Pub Date : 2020-01-02DOI: 10.1080/21552851.2020.1711527
B. Mees
ABSTRACT Recent studies of private pension provision have stressed the shedding of risk by employers entailed in the international trend away from defined benefit to defined contribution arrangements. In this critical literature, the widespread development towards defined contribution schemes is seen as an exclusively poor outcome for employees as financial risk is pushed onto the members of pension plans. These criticisms have essentially been ahistorical – they are not founded in close analyses of the reforms of the relevant pension arrangements. The first country to undertake a major change from defined benefit (or benefit promise) to defined contribution (or accumulation) plans was Australia. A closer historical examination of the shift suggests that the considerable reforms in occupational pension schemes of the 1980s and 1990s cannot validly be seen, overall, as a regressive outcome for Australian workers. Three fundamental features of the reform of white-collar superannuation emerge from a close historical analysis. First, considerable simplification transpired in what previously had been a largely opaque system of retirement benefits provision. Second, there was a fixing of employer costs in light of the adoption of accrual accounting and an increasing drain on taxpayer funds in public sector schemes. Third, clear evidence of improved financial performance occurred during the reforms.
{"title":"Risk shifting and the decline of defined benefit pension schemes in Australia","authors":"B. Mees","doi":"10.1080/21552851.2020.1711527","DOIUrl":"https://doi.org/10.1080/21552851.2020.1711527","url":null,"abstract":"ABSTRACT Recent studies of private pension provision have stressed the shedding of risk by employers entailed in the international trend away from defined benefit to defined contribution arrangements. In this critical literature, the widespread development towards defined contribution schemes is seen as an exclusively poor outcome for employees as financial risk is pushed onto the members of pension plans. These criticisms have essentially been ahistorical – they are not founded in close analyses of the reforms of the relevant pension arrangements. The first country to undertake a major change from defined benefit (or benefit promise) to defined contribution (or accumulation) plans was Australia. A closer historical examination of the shift suggests that the considerable reforms in occupational pension schemes of the 1980s and 1990s cannot validly be seen, overall, as a regressive outcome for Australian workers. Three fundamental features of the reform of white-collar superannuation emerge from a close historical analysis. First, considerable simplification transpired in what previously had been a largely opaque system of retirement benefits provision. Second, there was a fixing of employer costs in light of the adoption of accrual accounting and an increasing drain on taxpayer funds in public sector schemes. Third, clear evidence of improved financial performance occurred during the reforms.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"60 1","pages":"69 - 87"},"PeriodicalIF":0.6,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88167137","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}
Pub Date : 2020-01-02DOI: 10.1080/21552851.2020.1717094
G. Patmore, M. Westcott
The renaming of Accounting Business and Financial History to Accounting History Review in 2011 could, at face value, be taken as a narrowing of the journal’s focus toward accounting history. Rather than a restriction in focus, the editor saw it as an opportunity to encourage a connection between accounting history ‘with the intellectual interests of other disciplines and research domains’ (McWatters 2014, 1). It is this process of making connections across disciplines that we have endeavoured to encourage in this special issue. Both students and scholars of business face the task of recording, understanding, and explaining a rapidly changing world. We see the potential to draw upon perspectives and approaches beyond single disciplines to answer many research questions generated by business scholars. As McWatters (2017, 219) notes:
{"title":"Special issue: interdisciplinary historical studies","authors":"G. Patmore, M. Westcott","doi":"10.1080/21552851.2020.1717094","DOIUrl":"https://doi.org/10.1080/21552851.2020.1717094","url":null,"abstract":"The renaming of Accounting Business and Financial History to Accounting History Review in 2011 could, at face value, be taken as a narrowing of the journal’s focus toward accounting history. Rather than a restriction in focus, the editor saw it as an opportunity to encourage a connection between accounting history ‘with the intellectual interests of other disciplines and research domains’ (McWatters 2014, 1). It is this process of making connections across disciplines that we have endeavoured to encourage in this special issue. Both students and scholars of business face the task of recording, understanding, and explaining a rapidly changing world. We see the potential to draw upon perspectives and approaches beyond single disciplines to answer many research questions generated by business scholars. As McWatters (2017, 219) notes:","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"66 1","pages":"1 - 6"},"PeriodicalIF":0.6,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74422252","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}
Pub Date : 2020-01-02DOI: 10.1080/21552851.2019.1702565
R. Crawford
ABSTRACT Historical scholarship on the advertising industry has largely focused on advertisements that it creates and, to a lesser degree, the agency's relationship with clients. This focus has meant that the finance department and its contribution to the agency’s operations have largely been ignored. This article seeks to address this omission by drawing attention to the work and contribution of the finance department in the advertising agency setting. It focuses on experiences of two trained accountants, who worked for George Patterson, one of Australia’s largest advertising agencies. Lincoln Farnsworth helped build George Patterson from the 1930s to the 1960s, while Russell McLay emerged as a key player in the agency’s subsequent expansion and internationalisation in the 1970s and 1980s. By using oral history testimony and other documentary materials, this article illustrates the growing impact of accounting on advertising agency practices and the advertising business, and highlights the contribution that accounting history offers to historians working in other fields.
{"title":"‘But nobody talks to accountants’: the growing influence of the finance department in the advertising agency","authors":"R. Crawford","doi":"10.1080/21552851.2019.1702565","DOIUrl":"https://doi.org/10.1080/21552851.2019.1702565","url":null,"abstract":"ABSTRACT Historical scholarship on the advertising industry has largely focused on advertisements that it creates and, to a lesser degree, the agency's relationship with clients. This focus has meant that the finance department and its contribution to the agency’s operations have largely been ignored. This article seeks to address this omission by drawing attention to the work and contribution of the finance department in the advertising agency setting. It focuses on experiences of two trained accountants, who worked for George Patterson, one of Australia’s largest advertising agencies. Lincoln Farnsworth helped build George Patterson from the 1930s to the 1960s, while Russell McLay emerged as a key player in the agency’s subsequent expansion and internationalisation in the 1970s and 1980s. By using oral history testimony and other documentary materials, this article illustrates the growing impact of accounting on advertising agency practices and the advertising business, and highlights the contribution that accounting history offers to historians working in other fields.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"5 1","pages":"111 - 89"},"PeriodicalIF":0.6,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79768712","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}
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