@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

n9j:-WPH120BJ-V
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/accounting_systems> ;
  skos:definition "Globalization has made the role of accounting systems for extending economic and, more generally, organizational activities across space and time more salient to both organizational agents and their stakeholders. Accounting systems are arrays of artifacts and practices organized for generating, circulating, and accumulating numerical records. [Source: Encyclopedia of Global Studies; Accounting Systems]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-D7NK4TL0-0 ;
  skos:prefLabel "accounting systems"@en .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-WPH120BJ-V .

n9j: a skos:ConceptScheme .
n9j:-D7NK4TL0-0
  skos:prefLabel "accounting (finance)"@en ;
  a skos:Concept ;
  skos:narrower n9j:-WPH120BJ-V .