Pub Date : 2019-05-04DOI: 10.1080/21552851.2019.1611938
R. Chandler, J. Edwards
Malcolm was born on 22 January 1970 and grew up in Cramlington, Northumberland. The schoolboy Malcolm showed a flair for leadership, serving as Deputy Head Boy and captain of the school football and cricket teams. He also displayed other characteristics which were to become familiar to all who knew him in later life. In a testimonial supporting Malcolm’s university application, the Headmaster of Cramlington High School wrote: ‘Malcolm’s attitude to his work is exemplary... He is able to work very well on his own... He has a clear style which displays his arguments forcefully and logically using both sound analysis and his dry sense of humour’. Thirty years of academic life failed to diminish those qualities. Malcolm studied economics and economic history at Cardiff University between 1988 and 1991. On graduation, he secured appointment as a Research Assistant at the University’s Business School. He was promoted to Lecturer in Accounting in September 1995 and added to his qualifications with an MPhil from Cardiff University and a Certified Diploma in Accounting and Finance from the Association of Chartered Certified Accountants. He married Diane in St Austell, Cornwall in 1993. They had three daughters, Hannah, Rachel and Bethan. Malcolm took his own life at the Business School on 19 February 2018. He was posthumously promoted to the grade of senior lecturer.
{"title":"Malcolm Anderson 1970–2018: his academic career","authors":"R. Chandler, J. Edwards","doi":"10.1080/21552851.2019.1611938","DOIUrl":"https://doi.org/10.1080/21552851.2019.1611938","url":null,"abstract":"Malcolm was born on 22 January 1970 and grew up in Cramlington, Northumberland. The schoolboy Malcolm showed a flair for leadership, serving as Deputy Head Boy and captain of the school football and cricket teams. He also displayed other characteristics which were to become familiar to all who knew him in later life. In a testimonial supporting Malcolm’s university application, the Headmaster of Cramlington High School wrote: ‘Malcolm’s attitude to his work is exemplary... He is able to work very well on his own... He has a clear style which displays his arguments forcefully and logically using both sound analysis and his dry sense of humour’. Thirty years of academic life failed to diminish those qualities. Malcolm studied economics and economic history at Cardiff University between 1988 and 1991. On graduation, he secured appointment as a Research Assistant at the University’s Business School. He was promoted to Lecturer in Accounting in September 1995 and added to his qualifications with an MPhil from Cardiff University and a Certified Diploma in Accounting and Finance from the Association of Chartered Certified Accountants. He married Diane in St Austell, Cornwall in 1993. They had three daughters, Hannah, Rachel and Bethan. Malcolm took his own life at the Business School on 19 February 2018. He was posthumously promoted to the grade of senior lecturer.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86453097","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 : 2019-05-04DOI: 10.1080/21552851.2019.1636183
R. Chandler
ABSTRACT The Kingston Cotton Mill Company (KCM) was one of the first companies to be formed under the Joint Stock Companies Act 1844. This Act led to an explosion in company formations, as it was intended to do. The provisions of the Act anticipated a number of the concerns about what would now be called ‘corporate governance’, caused by the divorce between ownership and management. The KCM provides an interesting case study on the effectiveness of the early governance provisions. The extent of the agency problem at the KCM was especially acute because of the relatively large body of shareholders (just over 400) starting a large-scale project from scratch with no knowledge of the cotton industry. Particular attention is paid to the accountability and audit provisions introduced into the KCM's constitution. Evidence of the weaknesses in these provisions is derived from the legal proceedings which followed the company's collapse in 1894. The purpose of this study is to provide a basis for better understanding some key issues in corporate governance in mid- to late-Victorian Britain through the examination of the background to a company whose name has been familiar to generations of accounting students and practitioners.
{"title":"Auditing and corporate governance in nineteenth century Britain: the model of the Kingston Cotton Mill","authors":"R. Chandler","doi":"10.1080/21552851.2019.1636183","DOIUrl":"https://doi.org/10.1080/21552851.2019.1636183","url":null,"abstract":"ABSTRACT The Kingston Cotton Mill Company (KCM) was one of the first companies to be formed under the Joint Stock Companies Act 1844. This Act led to an explosion in company formations, as it was intended to do. The provisions of the Act anticipated a number of the concerns about what would now be called ‘corporate governance’, caused by the divorce between ownership and management. The KCM provides an interesting case study on the effectiveness of the early governance provisions. The extent of the agency problem at the KCM was especially acute because of the relatively large body of shareholders (just over 400) starting a large-scale project from scratch with no knowledge of the cotton industry. Particular attention is paid to the accountability and audit provisions introduced into the KCM's constitution. Evidence of the weaknesses in these provisions is derived from the legal proceedings which followed the company's collapse in 1894. The purpose of this study is to provide a basis for better understanding some key issues in corporate governance in mid- to late-Victorian Britain through the examination of the background to a company whose name has been familiar to generations of accounting students and practitioners.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79475919","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 : 2019-05-04DOI: 10.1080/21552851.2019.1630946
Yannick Lemarchand
ABSTRACT Previous work by Boyns, Edwards, and Nikitin has demonstrated that while firms implemented industrial accounting later in France than in Britain, a specialised literature appeared much earlier in France. The first textbooks were published around the 1820s, while in Great Britain it was not until the 1880s. In trying to explain this paradox, Boyns and his co-authors have left aside a cultural and institutional element which seems to have played a decisive role: the progressive affirmation of an intellectual movement – industrialism – characterised, from the last quarter of the eighteenth century, by a new attitude of intellectual élites vis-à-vis scientific and technical knowledge, their applications and their dissemination. Once placed in this context, the early publication of these industrial accounting treatises loses its paradoxical character, to appear only as one of the many tangible expressions of this movement of ideas. Yet a review of the French accounting literature of the nineteenth century reveals a second paradox: the publication of more books on agricultural accounting than on industrial accounting! It is often ignored that, during this period, accounting had been the subject of in-depth reflection by French agronomists whose subsequent debates do not seem to have any real equivalent in the industrial world before the 1930s. Here again, the influence of the intellectual and institutional context was decisive, which confirms the relevance of our explanatory hypothesis regarding the early publication of industrial accounting textbooks. In addition, the picture shows, in negative, the relative lack of interest of engineers regarding management accounting, before they used it as a tool of legitimisation of their action in the introduction of scientific management.
{"title":"The birth of industrial accounting in France: some curious paradoxes","authors":"Yannick Lemarchand","doi":"10.1080/21552851.2019.1630946","DOIUrl":"https://doi.org/10.1080/21552851.2019.1630946","url":null,"abstract":"ABSTRACT Previous work by Boyns, Edwards, and Nikitin has demonstrated that while firms implemented industrial accounting later in France than in Britain, a specialised literature appeared much earlier in France. The first textbooks were published around the 1820s, while in Great Britain it was not until the 1880s. In trying to explain this paradox, Boyns and his co-authors have left aside a cultural and institutional element which seems to have played a decisive role: the progressive affirmation of an intellectual movement – industrialism – characterised, from the last quarter of the eighteenth century, by a new attitude of intellectual élites vis-à-vis scientific and technical knowledge, their applications and their dissemination. Once placed in this context, the early publication of these industrial accounting treatises loses its paradoxical character, to appear only as one of the many tangible expressions of this movement of ideas. Yet a review of the French accounting literature of the nineteenth century reveals a second paradox: the publication of more books on agricultural accounting than on industrial accounting! It is often ignored that, during this period, accounting had been the subject of in-depth reflection by French agronomists whose subsequent debates do not seem to have any real equivalent in the industrial world before the 1930s. Here again, the influence of the intellectual and institutional context was decisive, which confirms the relevance of our explanatory hypothesis regarding the early publication of industrial accounting textbooks. In addition, the picture shows, in negative, the relative lack of interest of engineers regarding management accounting, before they used it as a tool of legitimisation of their action in the introduction of scientific management.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75205958","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 : 2019-04-26DOI: 10.1080/21552851.2019.1606524
T. Boyns, F. Cerbioni
ABSTRACT This study examines the use of accounting for performance monitoring in a new industrial environment, the manufacture of boric acid in Tuscany during the middle decades of the nineteenth century. We provide a background context showing the growing significance of Tuscan boric acid as a source of borax for use in the industrialisation of Britain and France, and how the supply of this product came into the hands of François-Jacques Larderel. However, given the method of financing employed, Larderel was forced into fixed-price supply agreements with his financial backers, which influenced the nature of the accounting system and its use as a means of performance monitoring. We also reflect on possible sources of inspiration for the system utilised from 1836.
摘要:本研究考察了在一个新的工业环境中，在十九世纪中叶的托斯卡纳硼酸生产中，会计对绩效监测的使用。我们提供了一个背景背景，展示了托斯卡纳硼酸作为硼砂在英国和法国工业化中使用的来源的重要性，以及该产品的供应如何进入francalois - jacques Larderel的手中。然而，考虑到所采用的融资方法，Larderel被迫与他的财务支持者签订了固定价格的供应协议，这影响了会计制度的性质及其作为绩效监测手段的用途。我们还反思了从1836年开始使用的系统的可能灵感来源。
{"title":"Accounting and performance monitoring in Tuscany: Larderello, 1836–1858","authors":"T. Boyns, F. Cerbioni","doi":"10.1080/21552851.2019.1606524","DOIUrl":"https://doi.org/10.1080/21552851.2019.1606524","url":null,"abstract":"ABSTRACT This study examines the use of accounting for performance monitoring in a new industrial environment, the manufacture of boric acid in Tuscany during the middle decades of the nineteenth century. We provide a background context showing the growing significance of Tuscan boric acid as a source of borax for use in the industrialisation of Britain and France, and how the supply of this product came into the hands of François-Jacques Larderel. However, given the method of financing employed, Larderel was forced into fixed-price supply agreements with his financial backers, which influenced the nature of the accounting system and its use as a means of performance monitoring. We also reflect on possible sources of inspiration for the system utilised from 1836.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80178028","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 : 2019-04-24DOI: 10.1080/21552851.2019.1607166
S. Walker
ABSTRACT Studies of the accounting profession increasingly suggest the alterability of ethical and moral boundaries over time and space. This study explores moral delineation in the British accountancy profession at a key juncture during its institutionalisation. The results of a micro-level investigation of the case of David Chadwick are presented. Chadwick, a major contributor to the organisation of the profession and a Member of Parliament, was found guilty of bribery in 1881, shortly after the formation of the Institute of Chartered Accountants in England and Wales. Highly publicised revelations of his misconduct appear, however, to have been received with indifference by the accountancy bodies to which he belonged. The study explores a number of possible explanations for this apparent disinterest at a time when the conduct of accounting professionals was under close scrutiny. It is suggested that in late Victorian Britain, bribery, though a criminal act, was seldom perceived as immoral and was therefore located outside the moral boundaries of the accounting profession.
{"title":"Locating moral boundaries in the early accountancy profession","authors":"S. Walker","doi":"10.1080/21552851.2019.1607166","DOIUrl":"https://doi.org/10.1080/21552851.2019.1607166","url":null,"abstract":"ABSTRACT Studies of the accounting profession increasingly suggest the alterability of ethical and moral boundaries over time and space. This study explores moral delineation in the British accountancy profession at a key juncture during its institutionalisation. The results of a micro-level investigation of the case of David Chadwick are presented. Chadwick, a major contributor to the organisation of the profession and a Member of Parliament, was found guilty of bribery in 1881, shortly after the formation of the Institute of Chartered Accountants in England and Wales. Highly publicised revelations of his misconduct appear, however, to have been received with indifference by the accountancy bodies to which he belonged. The study explores a number of possible explanations for this apparent disinterest at a time when the conduct of accounting professionals was under close scrutiny. It is suggested that in late Victorian Britain, bribery, though a criminal act, was seldom perceived as immoral and was therefore located outside the moral boundaries of the accounting profession.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82969894","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 : 2019-04-02DOI: 10.1080/21552851.2019.1590892
J. Edwards
ABSTRACT During the latter decades of the nineteenth century managers of limited liability companies, together with their advisers, formulated the parameters of modern financial reporting. This study comprises an in-depth analysis of the archives of the Staveley Coal and Iron Co. Ltd to improve our understanding of how an early limited liability company, whose shares were listed on the stock exchange, tackled the challenging question of how best to account for the erosion of fixed assets. It is found that the issue generated widespread discussion and disagreement both among and between the company’s directors, auditors and consulting engineer. It is also discovered that early attempts to account for the deterioration of fixed assets in a systematic manner soon gave way to the more malleable treatment that the existing literature suggests remained common practice for much of the first half of the twentieth century.
{"title":"Accounting for the erosion of fixed assets 1863–1900. A case study","authors":"J. Edwards","doi":"10.1080/21552851.2019.1590892","DOIUrl":"https://doi.org/10.1080/21552851.2019.1590892","url":null,"abstract":"ABSTRACT During the latter decades of the nineteenth century managers of limited liability companies, together with their advisers, formulated the parameters of modern financial reporting. This study comprises an in-depth analysis of the archives of the Staveley Coal and Iron Co. Ltd to improve our understanding of how an early limited liability company, whose shares were listed on the stock exchange, tackled the challenging question of how best to account for the erosion of fixed assets. It is found that the issue generated widespread discussion and disagreement both among and between the company’s directors, auditors and consulting engineer. It is also discovered that early attempts to account for the deterioration of fixed assets in a systematic manner soon gave way to the more malleable treatment that the existing literature suggests remained common practice for much of the first half of the twentieth century.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79787577","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 : 2019-01-02DOI: 10.1080/21552851.2019.1590891
Martin E. Persson
Listed below are 2018 publications, in English, within the general area of accounting history. The definition of what constitutes an accounting history article is not always a straightforward matter, and the description has been interpreted fairly broadly to include any accounting article with a significant historical input. Malcolm Anderson’s bibliographies from 2010 and through 2016 form the basis for the search terms used. For business history articles, see Business History. For a review of financial history publications, see Financial History Review.
{"title":"Accounting history publications 2018","authors":"Martin E. Persson","doi":"10.1080/21552851.2019.1590891","DOIUrl":"https://doi.org/10.1080/21552851.2019.1590891","url":null,"abstract":"Listed below are 2018 publications, in English, within the general area of accounting history. The definition of what constitutes an accounting history article is not always a straightforward matter, and the description has been interpreted fairly broadly to include any accounting article with a significant historical input. Malcolm Anderson’s bibliographies from 2010 and through 2016 form the basis for the search terms used. For business history articles, see Business History. For a review of financial history publications, see Financial History Review.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76242354","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 : 2019-01-02DOI: 10.1080/21552851.2019.1606721
Joel Behrend, Marc Eulerich
ABSTRACT Addressing the rise of internal auditing in the post-SOX era, this study examines the scientific transformation of the topic within current accounting research. In an attempt to shed light on the existing research themes and core works that have been shaping this topic, we combine co-citation and social network analysis to analyse citation patterns of 170 research articles published in five leading accounting journals between 1926 and 2016. The scientific landscape of internal auditing within accounting research is found to be highly fragmented and partly defined by internal auditors' relationships to other parties of the corporate governance framework. Additionally, results reveal the existence of a research nucleus which emphasises the increasingly important construct of internal audit quality.
{"title":"The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)","authors":"Joel Behrend, Marc Eulerich","doi":"10.1080/21552851.2019.1606721","DOIUrl":"https://doi.org/10.1080/21552851.2019.1606721","url":null,"abstract":"ABSTRACT Addressing the rise of internal auditing in the post-SOX era, this study examines the scientific transformation of the topic within current accounting research. In an attempt to shed light on the existing research themes and core works that have been shaping this topic, we combine co-citation and social network analysis to analyse citation patterns of 170 research articles published in five leading accounting journals between 1926 and 2016. The scientific landscape of internal auditing within accounting research is found to be highly fragmented and partly defined by internal auditors' relationships to other parties of the corporate governance framework. Additionally, results reveal the existence of a research nucleus which emphasises the increasingly important construct of internal audit quality.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91243659","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 : 2019-01-02DOI: 10.1080/21552851.2019.1565322
{"title":"Ad hoc referees – Accounting History Review 2018","authors":"","doi":"10.1080/21552851.2019.1565322","DOIUrl":"https://doi.org/10.1080/21552851.2019.1565322","url":null,"abstract":"","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77562255","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 : 2019-01-02DOI: 10.1080/21552851.2019.1610467
M. Baldarelli, Mara Del Baldo, S. Vignini
ABSTRACT This study aims to bridge a research gap that concerns the role of female scholars in the field of accounting providing an innovative contribution on a topic that has remained marginal or ‘left out of’ the scientific debate in a non-Anglo-Saxon-setting (Italy). We adopt a historical perspective and focus our attention on Italian women academics from the 1970s to 2000. The research design follows a multidimensional scheme, based on the dimensions of the bodies of knowledge and social practices, used to analyse the scientific productivity, the career progression, and the visibility of women scholars among the governing bodies of Italian academia and the Italian schools of thought. Finally, we consider the personal story-telling of two pioneering female academics. Findings point out the processes and mechanisms which they encountered during their research process and network creation in academia, in order to develop research capital and to gain visibility and reputation. Therefore, the study provides useful insights into the challenges faced by women accounting scholars in progressing in their career, achieving recognition, and participating in academic debates.
{"title":"The first women accounting masters in Italy: between tradition and innovation","authors":"M. Baldarelli, Mara Del Baldo, S. Vignini","doi":"10.1080/21552851.2019.1610467","DOIUrl":"https://doi.org/10.1080/21552851.2019.1610467","url":null,"abstract":"ABSTRACT This study aims to bridge a research gap that concerns the role of female scholars in the field of accounting providing an innovative contribution on a topic that has remained marginal or ‘left out of’ the scientific debate in a non-Anglo-Saxon-setting (Italy). We adopt a historical perspective and focus our attention on Italian women academics from the 1970s to 2000. The research design follows a multidimensional scheme, based on the dimensions of the bodies of knowledge and social practices, used to analyse the scientific productivity, the career progression, and the visibility of women scholars among the governing bodies of Italian academia and the Italian schools of thought. Finally, we consider the personal story-telling of two pioneering female academics. Findings point out the processes and mechanisms which they encountered during their research process and network creation in academia, in order to develop research capital and to gain visibility and reputation. Therefore, the study provides useful insights into the challenges faced by women accounting scholars in progressing in their career, achieving recognition, and participating in academic debates.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76295316","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：