{"id":"https://openalex.org/W2943777539","doi":"https://doi.org/10.14807/ijmp.v10i7.916","title":"The strategy of institutional reform of the supreme audit institution: the case of Ukraine","display_name":"The strategy of institutional reform of the supreme audit institution: the case of Ukraine","publication_year":2019,"publication_date":"2019-05-01","ids":{"openalex":"https://openalex.org/W2943777539","doi":"https://doi.org/10.14807/ijmp.v10i7.916","mag":"2943777539"},"language":"en","primary_location":{"id":"doi:10.14807/ijmp.v10i7.916","doi":"https://doi.org/10.14807/ijmp.v10i7.916","is_oa":true,"landing_page_url":"https://doi.org/10.14807/ijmp.v10i7.916","pdf_url":"http://www.ijmp.jor.br/index.php/ijmp/article/download/916/1075","source":{"id":"https://openalex.org/S2739372441","display_name":"Independent Journal of Management & Production","issn_l":"2236-269X","issn":["2236-269X"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","latindex","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310312029","host_organization_name":"S\u00e3o Paulo Federal Institute of Education, Science and Technology","host_organization_lineage":["https://openalex.org/P4310312029"],"host_organization_lineage_names":["S\u00e3o Paulo Federal Institute of Education, Science and Technology"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Independent Journal of Management & Production","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://www.ijmp.jor.br/index.php/ijmp/article/download/916/1075","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020498975","display_name":"Yulia Slobodyanik","orcid":"https://orcid.org/0000-0002-5838-2342","observed_orcids":["https://orcid.org/0000-0002-5838-2342"]},"institutions":[{"id":"https://openalex.org/I57156483","display_name":"Kyiv National Economic University named after Vadym Hetman","ror":"https://ror.org/019z71x08","country_code":"UA","type":"education","lineage":["https://openalex.org/I57156483"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Yulia Slobodyanik","raw_affiliation_strings":["Kyiv National Economic University named after Vadym Hetman"],"raw_orcid":"https://orcid.org/0000-0002-5838-2342","affiliations":[{"raw_affiliation_string":"Kyiv National Economic University named after Vadym Hetman","institution_ids":["https://openalex.org/I57156483"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5036988640","display_name":"Lesia Kondriuk","orcid":"https://orcid.org/0000-0002-8266-6222","observed_orcids":["https://orcid.org/0000-0002-8266-6222"]},"institutions":[{"id":"https://openalex.org/I4210147323","display_name":"Podillia State University","ror":"https://ror.org/04p1tkq77","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210147323"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Lesia Kondriuk","raw_affiliation_strings":["State Agrarian And Engineering University In Podilya"],"raw_orcid":"https://orcid.org/0000-0002-8266-6222","affiliations":[{"raw_affiliation_string":"State Agrarian And Engineering University In Podilya","institution_ids":["https://openalex.org/I4210147323"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5128701963","display_name":"\u042e. \u0410. \u0413\u0430\u0439\u0431\u0443\u0440\u0430","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210147323","display_name":"Podillia State University","ror":"https://ror.org/04p1tkq77","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210147323"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Yuliia Haibura","raw_affiliation_strings":["State Agrarian and Engineering University in Podilya"],"raw_orcid":"https://orcid.org/0000-0002-2267-4968","affiliations":[{"raw_affiliation_string":"State Agrarian and Engineering University in Podilya","institution_ids":["https://openalex.org/I4210147323"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.3808,"has_fulltext":true,"cited_by_count":13,"citation_normalized_percentile":{"value":0.93857623,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"10","issue":"7","first_page":"872","last_page":"896"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.3499000072479248,"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/T13509","display_name":"Accounting and Financial Management","score":0.3499000072479248,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.3353999853134155,"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/T13271","display_name":"Ukrainian Legal and Forensic Studies","score":0.07100000232458115,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/supreme-audit-institutions","display_name":"supreme audit institutions","score":0.9150000214576721},{"id":"https://openalex.org/keywords/institutional-reform","display_name":"institutional reform","score":0.8889999985694885},{"id":"https://openalex.org/keywords/accounting-chamber-of-ukraine","display_name":"Accounting Chamber of Ukraine","score":0.843999981880188},{"id":"https://openalex.org/keywords/public-audit","display_name":"public audit","score":0.6420000195503235},{"id":"https://openalex.org/keywords/good-governance","display_name":"good governance","score":0.8029999732971191},{"id":"https://openalex.org/keywords/intosai","display_name":"INTOSAI","score":0.753000020980835},{"id":"https://openalex.org/keywords/objective-structured-clinical-examination","display_name":"OSCE","score":0.8659999966621399},{"id":"https://openalex.org/keywords/sustainable-development-goals","display_name":"Sustainable Development Goals","score":0.9430000185966492},{"id":"https://openalex.org/keywords/independent-accountants","display_name":"independent accountants","score":0.7829999923706055},{"id":"https://openalex.org/keywords/ukraine","display_name":"Ukraine","score":0.6869999766349792}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.802160382270813},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6696754693984985},{"id":"https://openalex.org/C2780510313","wikidata":"https://www.wikidata.org/wiki/Q178706","display_name":"Institution","level":2,"score":0.589820384979248},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5687264800071716},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.5593822002410889},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5335524678230286},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.48716995120048523},{"id":"https://openalex.org/C31196326","wikidata":"https://www.wikidata.org/wiki/Q7257916","display_name":"Public institution","level":2,"score":0.4337875247001648},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4293982982635498},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.4218139350414276},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2835248112678528},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1640145182609558},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1590937376022339},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.15251639485359192},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.12948769330978394},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0796332061290741},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.14807/ijmp.v10i7.916","doi":"https://doi.org/10.14807/ijmp.v10i7.916","is_oa":true,"landing_page_url":"https://doi.org/10.14807/ijmp.v10i7.916","pdf_url":"http://www.ijmp.jor.br/index.php/ijmp/article/download/916/1075","source":{"id":"https://openalex.org/S2739372441","display_name":"Independent Journal of Management & Production","issn_l":"2236-269X","issn":["2236-269X"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","latindex","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310312029","host_organization_name":"S\u00e3o Paulo Federal Institute of Education, Science and Technology","host_organization_lineage":["https://openalex.org/P4310312029"],"host_organization_lineage_names":["S\u00e3o Paulo Federal Institute of Education, Science and Technology"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Independent Journal of Management & Production","raw_type":"journal-article"},{"id":"pmh:oai:ir.kneu.edu.ua:2010/35527","doi":null,"is_oa":false,"landing_page_url":"https://ir.kneu.edu.ua:443/handle/2010/35527","pdf_url":null,"source":{"id":"https://openalex.org/S4306402565","display_name":"Institutional Repository of Vadym Hetman Kyiv National Economic University iRKNEU (Kyiv National Economic University named after Vadym Hetman)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I57156483","host_organization_name":"Kyiv National Economic University named after Vadym Hetman","host_organization_lineage":["https://openalex.org/I57156483"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001328149","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=6975412","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Independent Journal of Management & Production, ISSN 2236-269X, Vol. 10, N\u00ba. 7, 2019 (Ejemplar dedicado a: Special Edition PDATU), pags. 872-896","raw_type":"text (article)"},{"id":"pmh:oai:www.ijmp.jor.br:article/916","doi":null,"is_oa":true,"landing_page_url":"http://www.ijmp.jor.br/index.php/ijmp/article/view/916","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"instacron:IJM&P","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.14807/ijmp.v10i7.916","doi":"https://doi.org/10.14807/ijmp.v10i7.916","is_oa":true,"landing_page_url":"https://doi.org/10.14807/ijmp.v10i7.916","pdf_url":"http://www.ijmp.jor.br/index.php/ijmp/article/download/916/1075","source":{"id":"https://openalex.org/S2739372441","display_name":"Independent Journal of Management & Production","issn_l":"2236-269X","issn":["2236-269X"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","latindex","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310312029","host_organization_name":"S\u00e3o Paulo Federal Institute of Education, Science and Technology","host_organization_lineage":["https://openalex.org/P4310312029"],"host_organization_lineage_names":["S\u00e3o Paulo Federal Institute of Education, Science and Technology"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Independent Journal of Management & Production","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6207000017166138}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2943777539.pdf","grobid_xml":"https://content.openalex.org/works/W2943777539.grobid-xml"},"referenced_works_count":21,"referenced_works":["https://openalex.org/W351023721","https://openalex.org/W1969754094","https://openalex.org/W1970988877","https://openalex.org/W2014460629","https://openalex.org/W2062812660","https://openalex.org/W2118549945","https://openalex.org/W2132841365","https://openalex.org/W2188391559","https://openalex.org/W2313669096","https://openalex.org/W2480773686","https://openalex.org/W2505416325","https://openalex.org/W2528668323","https://openalex.org/W2586791303","https://openalex.org/W2612387791","https://openalex.org/W2734253304","https://openalex.org/W2767333959","https://openalex.org/W2810348960","https://openalex.org/W2890648751","https://openalex.org/W2898769355","https://openalex.org/W3121147769","https://openalex.org/W4285143980"],"related_works":["https://openalex.org/W2981924645","https://openalex.org/W3020833968","https://openalex.org/W4225249103","https://openalex.org/W3157363315","https://openalex.org/W6990309970","https://openalex.org/W7156065336","https://openalex.org/W2199521463","https://openalex.org/W4205523659","https://openalex.org/W7170072862","https://openalex.org/W7046791034"],"abstract_inverted_index":{"The":[0],"paper":[1],"aims":[2],"to":[3,46,83],"define":[4],"the":[5,9,17,26,36,40,42,73,93,97],"strategic":[6],"goals":[7],"of":[8,12,28,35,72],"Accounting":[10,98],"Chamber":[11,99],"Ukraine\u2019s":[13],"institutional":[14],"reform.":[15],"Securing":[16],"social":[18],"confidence":[19],"towards":[20],"a":[21,33],"public":[22],"audit":[23,85],"institution":[24],"is":[25,67],"fundamental":[27],"its":[29],"effective":[30],"implementation.":[31],"As":[32],"result":[34],"proposed":[37],"strategy":[38],"realization":[39],"transforming":[41],"control":[43],"system":[44],"according":[45],"world":[47],"standards":[48],"and":[49,61,77,87,101],"good":[50],"governance":[51],"requirements":[52],"must":[53],"take":[54],"place":[55],"focused":[56],"on":[57,70,88],"economic":[58],"development":[59,86],"maintenance":[60],"Sustainable":[62],"Development":[63],"Goals":[64],"achievement.The":[65],"analysis":[66],"based":[68],"both":[69],"directives":[71],"United":[74],"Nations,":[75],"INTOSAI":[76],"OSCE":[78],"ruling":[79],"documents":[80],"in":[81,104],"regard":[82],"state":[84],"empirical":[89],"data":[90],"obtained":[91],"under":[92],"questionnaire":[94],"survey":[95],"among":[96],"experts":[100],"independent":[102],"accountants":[103],"Ukraine.":[105]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2019-05-09T00:00:00"}