{"id":"https://openalex.org/W2802881416","doi":"https://doi.org/10.18371/fcaptp.v1i24.128340","title":"IMPROVING ACCOUNTING MANAGEMENT VIA BENCHMARKING TECHNOLOGY","display_name":"IMPROVING ACCOUNTING MANAGEMENT VIA BENCHMARKING TECHNOLOGY","publication_year":2018,"publication_date":"2018-03-30","ids":{"openalex":"https://openalex.org/W2802881416","doi":"https://doi.org/10.18371/fcaptp.v1i24.128340","mag":"2802881416"},"language":"en","primary_location":{"id":"doi:10.18371/fcaptp.v1i24.128340","doi":"https://doi.org/10.18371/fcaptp.v1i24.128340","is_oa":true,"landing_page_url":"https://doi.org/10.18371/fcaptp.v1i24.128340","pdf_url":null,"source":{"id":"https://openalex.org/S4210175534","display_name":"Financial and credit activity problems of theory and practice","issn_l":"2306-4994","issn":["2306-4994","2310-8770"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4366153121","host_organization_name":"University of Banking of the National Bank of Ukraine","host_organization_lineage":["https://openalex.org/P4366153121"],"host_organization_lineage_names":["University of Banking of the National Bank of Ukraine"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial and credit activity problems of theory and practice","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.18371/fcaptp.v1i24.128340","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5017566889","display_name":"Liudmyla Akimova","orcid":"https://orcid.org/0000-0002-2747-2775","observed_orcids":["https://orcid.org/0000-0002-2747-2775"]},"institutions":[{"id":"https://openalex.org/I4210095647","display_name":"National University of Water and Environmental Engineering","ror":"https://ror.org/00ppfcz28","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210095647"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"L. M. Akimova","raw_affiliation_strings":["\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0432\u043e\u0434\u043d\u043e\u0433\u043e \r\n\u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u0442\u0432\u0430 \u0442\u0430 \u043f\u0440\u0438\u0440\u043e\u0434\u043e\u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u044f"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0432\u043e\u0434\u043d\u043e\u0433\u043e \r\n\u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u0442\u0432\u0430 \u0442\u0430 \u043f\u0440\u0438\u0440\u043e\u0434\u043e\u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u044f","institution_ids":["https://openalex.org/I4210095647"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5024897460","display_name":"\u041e\u043b\u044c\u0433\u0430 \u041e\u043b\u0435\u043a\u0441\u0456\u0457\u0432\u043d\u0430 \u041e\u0441\u0430\u0434\u0447\u0430","orcid":"https://orcid.org/0000-0003-1314-3281","observed_orcids":["https://orcid.org/0000-0003-1314-3281"]},"institutions":[{"id":"https://openalex.org/I4210095647","display_name":"National University of Water and Environmental Engineering","ror":"https://ror.org/00ppfcz28","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210095647"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"O. V. Osadcha","raw_affiliation_strings":["\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0432\u043e\u0434\u043d\u043e\u0433\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u0442\u0432\u0430 \u0442\u0430 \u043f\u0440\u0438\u0440\u043e\u0434\u043e\u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u044f,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0432\u043e\u0434\u043d\u043e\u0433\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u0442\u0432\u0430 \u0442\u0430 \u043f\u0440\u0438\u0440\u043e\u0434\u043e\u043a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u043d\u043d\u044f,","institution_ids":["https://openalex.org/I4210095647"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5050758634","display_name":"\u041e\u043b\u0435\u043a\u0441\u0430\u043d\u0434\u0440 \u041e\u043b\u0435\u043a\u0441\u0456\u0439\u043e\u0432\u0438\u0447 \u0410\u043a\u0456\u043c\u043e\u0432","orcid":"https://orcid.org/0000-0002-9557-2276","observed_orcids":["https://orcid.org/0000-0002-9557-2276"]},"institutions":[{"id":"https://openalex.org/I336648214","display_name":"Interregional Academy of Personnel Management","ror":"https://ror.org/01ezcv773","country_code":"UA","type":"education","lineage":["https://openalex.org/I336648214"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"\u041e. \u041e. Akimov","raw_affiliation_strings":["\u041c\u0456\u0436\u0440\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0430 \u0430\u043a\u0430\u0434\u0435\u043c\u0456\u044f \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u043e\u043c"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u041c\u0456\u0436\u0440\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0430 \u0430\u043a\u0430\u0434\u0435\u043c\u0456\u044f \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u043e\u043c","institution_ids":["https://openalex.org/I336648214"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":500,"currency":"USD","value_usd":500},"apc_paid":{"value":500,"currency":"USD","value_usd":500},"fwci":2.6421,"has_fulltext":false,"cited_by_count":28,"citation_normalized_percentile":{"value":0.90341005,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":"1","issue":"24","first_page":"64","last_page":"70"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.875,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":0.875,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":0.08449999988079071,"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/T13509","display_name":"Accounting and Financial Management","score":0.0203000009059906,"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/benchmarking","display_name":"benchmarking","score":0.972000002861023},{"id":"https://openalex.org/keywords/accounting-management","display_name":"accounting management","score":0.972000002861023},{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.9449999928474426},{"id":"https://openalex.org/keywords/nonprofit-organizations","display_name":"nonprofit organizations","score":0.9049999713897705},{"id":"https://openalex.org/keywords/enterprises","display_name":"business entities","score":0.7289999723434448},{"id":"https://openalex.org/keywords/organizational-change","display_name":"organizational change","score":0.7129999995231628}],"concepts":[{"id":"https://openalex.org/C86251818","wikidata":"https://www.wikidata.org/wiki/Q816754","display_name":"Benchmarking","level":2,"score":0.9918298721313477},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5920282602310181},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.551181435585022},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5273899435997009},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4887976348400116},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.48557040095329285},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.44889241456985474},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4049842357635498},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3707265257835388},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.1698007583618164},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.08556884527206421},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.18371/fcaptp.v1i24.128340","doi":"https://doi.org/10.18371/fcaptp.v1i24.128340","is_oa":true,"landing_page_url":"https://doi.org/10.18371/fcaptp.v1i24.128340","pdf_url":null,"source":{"id":"https://openalex.org/S4210175534","display_name":"Financial and credit activity problems of theory and practice","issn_l":"2306-4994","issn":["2306-4994","2310-8770"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4366153121","host_organization_name":"University of Banking of the National Bank of Ukraine","host_organization_lineage":["https://openalex.org/P4366153121"],"host_organization_lineage_names":["University of Banking of the National Bank of Ukraine"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial and credit activity problems of theory and practice","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:2042fdbe4ccb42d4ac28b196ff37850f","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/2042fdbe4ccb42d4ac28b196ff37850f","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"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":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u0424\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e-\u043a\u0440\u0435\u0434\u0438\u0442\u043d\u0430 \u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c: \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0438 \u0442\u0435\u043e\u0440\u0456\u0457 \u0442\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438, Vol 1, Iss 24 (2018)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.18371/fcaptp.v1i24.128340","doi":"https://doi.org/10.18371/fcaptp.v1i24.128340","is_oa":true,"landing_page_url":"https://doi.org/10.18371/fcaptp.v1i24.128340","pdf_url":null,"source":{"id":"https://openalex.org/S4210175534","display_name":"Financial and credit activity problems of theory and practice","issn_l":"2306-4994","issn":["2306-4994","2310-8770"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4366153121","host_organization_name":"University of Banking of the National Bank of Ukraine","host_organization_lineage":["https://openalex.org/P4366153121"],"host_organization_lineage_names":["University of Banking of the National Bank of Ukraine"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Financial and credit activity problems of theory and practice","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":2,"referenced_works":["https://openalex.org/W1873164813","https://openalex.org/W2108335333"],"related_works":["https://openalex.org/W7112805068","https://openalex.org/W4387388904","https://openalex.org/W1535995258","https://openalex.org/W2564707104","https://openalex.org/W7098392116","https://openalex.org/W2278826541","https://openalex.org/W1977810476","https://openalex.org/W4391013817","https://openalex.org/W2277291620","https://openalex.org/W7164653118"],"abstract_inverted_index":{"The":[0,9,36,56,72],"scope":[1],"of":[2,11,19,26,33,38,43,48,62,75,86,88,111,121,130],"benchmarking":[3,20,28,40,63,76,102],"is":[4,14,70,103],"defined":[5],"in":[6,41,77,113],"the":[7,12,24,31,60,67,84,104,119],"article.":[8],"aim":[10,32],"article":[13],"to":[15,22,82,106,117],"research":[16],"theoretic":[17],"aspects":[18],"and":[21,51,115],"justify":[23],"efficiency":[25,61],"using":[27],"instruments":[29],"with":[30],"improving":[34],"accounting.":[35,131],"perspectives":[37],"application":[39],"system":[42,65],"forming":[44],"an":[45],"accounting":[46,64,114],"information":[47],"business":[49,68],"entities":[50],"nonprofit":[52],"organizations":[53],"are":[54,95],"grounded.":[55],"factors,":[57],"which":[58,79],"provide":[59],"for":[66,127],"entity,":[69],"defined.":[71],"organizational":[73],"model":[74],"accounting,":[78],"will":[80],"allow":[81],"minimize":[83],"cost":[85],"implementation":[87,120],"benchmarking,":[89],"while":[90],"focusing":[91],"on":[92],"its":[93],"enforcement,":[94],"presented.":[96],"It":[97],"was":[98],"grounded,":[99],"that":[100],"applying":[101],"possibility":[105],"form":[107],"your":[108],"own":[109],"team":[110],"experts":[112],"taxation,":[116],"experience":[118],"organization":[122],"changes":[123],"consequently":[124],"creating":[125],"conditions":[126],"further":[128],"advancement":[129]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":12},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":4}],"updated_date":"2026-10-01T08:54:57.152042","created_date":"2018-05-17T00:00:00"}