{"id":"https://openalex.org/W115407135","doi":null,"title":"\u041c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043f\u043e\u0434\u0445\u043e\u0434\u044b \u043a \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430","display_name":"\u041c\u0435\u0442\u043e\u0434\u043e\u043b\u043e\u0433\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043f\u043e\u0434\u0445\u043e\u0434\u044b \u043a \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W115407135","mag":"115407135"},"language":"ru","primary_location":{"id":"mag:115407135","doi":null,"is_oa":false,"landing_page_url":"https://cyberleninka.ru/article/n/metodologicheskie-podhody-k-organizatsii-upravlencheskogo-ucheta.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306538617","display_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u041e\u0440\u0435\u043d\u0431\u0443\u0440\u0433\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430","issn_l":"1814-6457","issn":["1814-6457","1814-6465"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u041e\u0440\u0435\u043d\u0431\u0443\u0440\u0433\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5015052467","display_name":"\u041a\u0443\u0440\u043c\u0430\u043d\u043e\u0432\u0430 \u0410\u043b\u0438\u044f \u0425\u0430\u043c\u0438\u0442\u043e\u0432\u043d\u0430","orcid":"https://orcid.org/0000-0002-2150-3649","observed_orcids":["https://orcid.org/0000-0002-2150-3649"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u041a\u0443\u0440\u043c\u0430\u043d\u043e\u0432\u0430 \u0410\u043b\u0438\u044f \u0425\u0430\u043c\u0438\u0442\u043e\u0432\u043d\u0430","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5015052467"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.6445000171661377,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.6445000171661377,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.2777999937534332,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.025699999183416367,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/administrative-accounting","display_name":"administrative accounting","score":0.7699999809265137},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.8019999861717224},{"id":"https://openalex.org/keywords/information-and-analytical-systems","display_name":"information-analytical system","score":0.9120000004768372},{"id":"https://openalex.org/keywords/accounting-system-design","display_name":"accounting system design","score":0.43299999833106995},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.4690000116825104}],"concepts":[{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.46896636486053467},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.41338950395584106},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.3818964958190918},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.33219975233078003},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.22732993960380554},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.11362969875335693}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:115407135","doi":null,"is_oa":false,"landing_page_url":"https://cyberleninka.ru/article/n/metodologicheskie-podhody-k-organizatsii-upravlencheskogo-ucheta.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306538617","display_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u041e\u0440\u0435\u043d\u0431\u0443\u0440\u0433\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430","issn_l":"1814-6457","issn":["1814-6457","1814-6465"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0412\u0435\u0441\u0442\u043d\u0438\u043a \u041e\u0440\u0435\u043d\u0431\u0443\u0440\u0433\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W6997732010","https://openalex.org/W2553703463","https://openalex.org/W4411218764","https://openalex.org/W2566391714","https://openalex.org/W7113440577","https://openalex.org/W4404745038","https://openalex.org/W2626856903","https://openalex.org/W3150738612","https://openalex.org/W7072372122","https://openalex.org/W2206405483"],"abstract_inverted_index":{"In":[0],"article":[1],"on":[2],"the":[3,10,23,29,32,42,48,61,64],"basis":[4],"of":[5,12,17,19,22,31,39,41,50,58,60],"research":[6],"and":[7,14,54,68],"generalisation":[8],"by":[9],"author":[11],"theoretical":[13],"practical":[15],"aspects":[16],"formation":[18],"information-analytical":[20],"systems":[21,40,59],"administrative":[24,33,43,62],"account":[25,34,44,63],"methodological":[26],"approaches":[27],"to":[28],"organisation":[30],"are":[35,52],"allocated.":[36],"Classification":[37],"signs":[38],"which":[45],"is":[46,66,72],"meeting":[47],"requirements":[49],"management":[51],"systematised":[53],"specified.":[55],"On":[56],"classifications":[57],"essence":[65],"opened":[67],"their":[69],"total":[70],"characteristic":[71],"given.":[73]},"counts_by_year":[],"updated_date":"2026-10-13T10:08:12.033832","created_date":"2016-06-24T00:00:00"}
