{"id":"https://openalex.org/W2056846132","doi":"https://doi.org/10.1080/09638189500000053","title":"Accounting education in Russia today","display_name":"Accounting education in Russia today","publication_year":1995,"publication_date":"1995-01-01","ids":{"openalex":"https://openalex.org/W2056846132","doi":"https://doi.org/10.1080/09638189500000053","mag":"2056846132"},"language":"en","primary_location":{"id":"doi:10.1080/09638189500000053","doi":"https://doi.org/10.1080/09638189500000053","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09638189500000053","pdf_url":null,"source":{"id":"https://openalex.org/S171424506","display_name":"European Accounting Review","issn_l":"0963-8180","issn":["0963-8180","1468-4497"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"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/A5048330109","display_name":"Irina A. Smirnova","orcid":"https://orcid.org/0000-0002-5825-5773","observed_orcids":["https://orcid.org/0000-0002-5825-5773"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Irina A. Smirnova","raw_affiliation_strings":["St Petersburg Institute of Commerce and Economics"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"St Petersburg Institute of Commerce and Economics","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5027195171","display_name":"Jaroslav V. Sokolov","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jaroslav V. Sokolov","raw_affiliation_strings":["St Petersburg Institute of Commerce and Economics"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"St Petersburg Institute of Commerce and Economics","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5103417190","display_name":"Clive R. Emmanuel","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I7882870","display_name":"University of Glasgow","ror":"https://ror.org/00vtgdb53","country_code":"GB","type":"education","lineage":["https://openalex.org/I7882870"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Clive R. Emmanuel","raw_affiliation_strings":["University of Glasgow"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Glasgow","institution_ids":["https://openalex.org/I7882870"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":28,"citation_normalized_percentile":{"value":0.43006722,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"4","issue":"4","first_page":"833","last_page":"846"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9961000084877014,"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/T12378","display_name":"Accounting Education and Careers","score":0.9961000084877014,"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/T10546","display_name":"Higher Education Governance and Development","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00139999995008111,"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/accounting-education","display_name":"accounting education","score":1.0},{"id":"https://openalex.org/keywords/russia","display_name":"Russia","score":0.6600000262260437},{"id":"https://openalex.org/keywords/former-soviet-union","display_name":"former Soviet Union","score":0.9929999709129333},{"id":"https://openalex.org/keywords/planned-economy","display_name":"planned economy","score":0.8880000114440918},{"id":"https://openalex.org/keywords/state-education","display_name":"state education","score":0.7440000176429749},{"id":"https://openalex.org/keywords/educational-reform","display_name":"educational reform","score":0.703000009059906},{"id":"https://openalex.org/keywords/post-soviet-education","display_name":"post-Soviet education","score":0.6380000114440918}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7715466022491455},{"id":"https://openalex.org/C3017612487","wikidata":"https://www.wikidata.org/wiki/Q15180","display_name":"Soviet union","level":3,"score":0.722652792930603},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4814426302909851},{"id":"https://openalex.org/C177002080","wikidata":"https://www.wikidata.org/wiki/Q189724","display_name":"Planned economy","level":2,"score":0.46073266863822937},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.41358286142349243},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4060022234916687},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1451689600944519},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/09638189500000053","doi":"https://doi.org/10.1080/09638189500000053","is_oa":false,"landing_page_url":"https://doi.org/10.1080/09638189500000053","pdf_url":null,"source":{"id":"https://openalex.org/S171424506","display_name":"European Accounting Review","issn_l":"0963-8180","issn":["0963-8180","1468-4497"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-2","norway-2","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Accounting Review","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:euract:v:4:y:1995:i:4:p:833-846","doi":null,"is_oa":false,"landing_page_url":"http://www.tandfonline.com/doi/abs/10.1080/09638189500000053","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/4","display_name":"Quality education","score":0.8278999924659729}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":2,"referenced_works":["https://openalex.org/W656921752","https://openalex.org/W2438004835"],"related_works":["https://openalex.org/W4234366399","https://openalex.org/W2266239766","https://openalex.org/W169349085","https://openalex.org/W25585276","https://openalex.org/W1719798890","https://openalex.org/W4383227108","https://openalex.org/W192126523","https://openalex.org/W2955086644","https://openalex.org/W2271375577","https://openalex.org/W1923804078"],"abstract_inverted_index":{"The":[0,19,34],"West":[1],"has":[2],"not":[3],"perhaps":[4],"appreciated":[5],"the":[6,9,15,56,59,66,95,103],"role":[7],"of":[8,17,23,58,68,74,94],"command":[10],"or":[11],"planned":[12],"economy":[13],"on":[14],"provision":[16],"education.":[18,33],"extent":[20],"and":[21,43,55,85,97,102],"detail":[22],"that":[24],"involvement":[25,107],"is":[26,64,108],"first":[27],"reviewed":[28],"in":[29,46,65,88,100],"respect":[30],"to":[31,109],"accounting":[32,86],"changes":[35],"which":[36,47],"are":[37,41,52],"already":[38],"under":[39],"way":[40],"described":[42],"future":[44],"trends":[45],"Western":[48],"academics":[49],"may":[50],"participate":[51],"outlined.":[53],"Russia":[54,101],"rest":[57],"former":[60],"Soviet":[61],"Union":[62],"(FSU)":[63],"process":[67],"changing":[69],"a":[70,77],"well-established,":[71],"clear":[72],"structure":[73],"education":[75],"for":[76],"less":[78],"rigid":[79],"but":[80],"more":[81],"idiosyncratic":[82],"approach.":[83],"Accountants":[84],"educators":[87],"other":[89],"countries":[90],"should":[91],"be":[92,110],"aware":[93],"history":[96],"emerging":[98],"structures":[99],"FSU":[104],"if":[105],"their":[106],"worthwhile.":[111]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2012,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
