{"id":"https://openalex.org/W2972392931","doi":"https://doi.org/10.26642/jen-2019-2(88)-121-127","title":"Development of accounting in the context of military operations: historical analysis","display_name":"Development of accounting in the context of military operations: historical analysis","publication_year":2019,"publication_date":"2019-08-09","ids":{"openalex":"https://openalex.org/W2972392931","doi":"https://doi.org/10.26642/jen-2019-2(88)-121-127","mag":"2972392931"},"language":"en","primary_location":{"id":"doi:10.26642/jen-2019-2(88)-121-127","doi":"https://doi.org/10.26642/jen-2019-2(88)-121-127","is_oa":true,"landing_page_url":"https://doi.org/10.26642/jen-2019-2(88)-121-127","pdf_url":"http://ven.ztu.edu.ua/article/download/175262/175690","source":{"id":"https://openalex.org/S4210194069","display_name":"The Journal of Zhytomyr State Technological University Series Economics Management and Administration","issn_l":"2617-5630","issn":["2617-5630","2617-5649"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321698","host_organization_name":"Zhytomyr State Technological University","host_organization_lineage":["https://openalex.org/P4310321698"],"host_organization_lineage_names":["Zhytomyr State Technological University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal of Zhytomyr State Technological University. Series: Economics, Management and Administration","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://ven.ztu.edu.ua/article/download/175262/175690","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5114204136","display_name":"\u0421\u0435\u0440\u0433\u0456\u0439 \u0424\u0435\u0434\u043e\u0440\u043e\u0432\u0438\u0447 \u041b\u0435\u0433\u0435\u043d\u0447\u0443\u043a","orcid":"https://orcid.org/0000-0002-3975-1210","observed_orcids":["https://orcid.org/0000-0002-3975-1210"]},"institutions":[{"id":"https://openalex.org/I4210149696","display_name":"Zhytomyr Polytechnic State University","ror":"https://ror.org/04r5xzk86","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210149696"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"\u0421\u0435\u0440\u0433\u0456\u0439 \u0424\u0435\u0434\u043e\u0440\u043e\u0432\u0438\u0447 \u041b\u0435\u0433\u0435\u043d\u0447\u0443\u043a","raw_affiliation_strings":["\u0414\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0416\u0438\u0442\u043e\u043c\u0438\u0440\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0414\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0416\u0438\u0442\u043e\u043c\u0438\u0440\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb","institution_ids":["https://openalex.org/I4210149696"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5102788234","display_name":"\u0414\u0438\u043c\u0438\u0442\u0440\u0456\u0439 \u041e\u043b\u0435\u043a\u0441\u0430\u043d\u0434\u0440\u043e\u0432\u0438\u0447 \u0413\u0440\u0438\u0446\u0438\u0448\u0435\u043d","orcid":"https://orcid.org/0000-0001-5484-6421","observed_orcids":["https://orcid.org/0000-0001-5484-6421"]},"institutions":[{"id":"https://openalex.org/I4210149696","display_name":"Zhytomyr Polytechnic State University","ror":"https://ror.org/04r5xzk86","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210149696"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"\u0414\u0438\u043c\u0438\u0442\u0440\u0456\u0439 \u041e\u043b\u0435\u043a\u0441\u0430\u043d\u0434\u0440\u043e\u0432\u0438\u0447 \u0413\u0440\u0438\u0446\u0438\u0448\u0435\u043d","raw_affiliation_strings":["\u0414\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0416\u0438\u0442\u043e\u043c\u0438\u0440\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0414\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u0416\u0438\u0442\u043e\u043c\u0438\u0440\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb","institution_ids":["https://openalex.org/I4210149696"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210149696"],"apc_list":null,"apc_paid":null,"fwci":1.2409,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.81403764,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"biblio":{"volume":"0","issue":"2(88)","first_page":"121","last_page":"127"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7904999852180481,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7904999852180481,"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":0.18790000677108765,"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":0.011599999852478504,"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/military-accounting","display_name":"military accounting","score":0.7979999780654907},{"id":"https://openalex.org/keywords/military-operations","display_name":"military operations","score":0.8119999766349792},{"id":"https://openalex.org/keywords/accounting-system-transformation","display_name":"accounting system transformation","score":0.8119999766349792},{"id":"https://openalex.org/keywords/hybrid-warfare","display_name":"hybrid warfare","score":0.5130000114440918},{"id":"https://openalex.org/keywords/asset-valuation","display_name":"asset valuation","score":0.3569999933242798},{"id":"https://openalex.org/keywords/war-economy","display_name":"war economy","score":0.4569999873638153}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5779141187667847},{"id":"https://openalex.org/C14036430","wikidata":"https://www.wikidata.org/wiki/Q3736076","display_name":"Function (biology)","level":2,"score":0.5753645896911621},{"id":"https://openalex.org/C451841","wikidata":"https://www.wikidata.org/wiki/Q192386","display_name":"Military science","level":2,"score":0.5610102415084839},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5367928743362427},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.5290699601173401},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5081119537353516},{"id":"https://openalex.org/C519688237","wikidata":"https://www.wikidata.org/wiki/Q163059","display_name":"Military logistics","level":4,"score":0.4963698983192444},{"id":"https://openalex.org/C541409800","wikidata":"https://www.wikidata.org/wiki/Q15680550","display_name":"Military theory","level":3,"score":0.48651212453842163},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.43218743801116943},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.41372835636138916},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.41305121779441833},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.22847995162010193},{"id":"https://openalex.org/C120302604","wikidata":"https://www.wikidata.org/wiki/Q17149403","display_name":"Military operations other than war","level":3,"score":0.19744551181793213},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1916804015636444},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.18303364515304565},{"id":"https://openalex.org/C81631423","wikidata":"https://www.wikidata.org/wiki/Q10859","display_name":"Spanish Civil War","level":2,"score":0.1410427689552307},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.10776522755622864},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.08141055703163147},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.26642/jen-2019-2(88)-121-127","doi":"https://doi.org/10.26642/jen-2019-2(88)-121-127","is_oa":true,"landing_page_url":"https://doi.org/10.26642/jen-2019-2(88)-121-127","pdf_url":"http://ven.ztu.edu.ua/article/download/175262/175690","source":{"id":"https://openalex.org/S4210194069","display_name":"The Journal of Zhytomyr State Technological University Series Economics Management and Administration","issn_l":"2617-5630","issn":["2617-5630","2617-5649"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321698","host_organization_name":"Zhytomyr State Technological University","host_organization_lineage":["https://openalex.org/P4310321698"],"host_organization_lineage_names":["Zhytomyr State Technological University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal of Zhytomyr State Technological University. Series: Economics, Management and Administration","raw_type":"journal-article"},{"id":"pmh:oai:ojs.journals.uran.ua:article/175262","doi":null,"is_oa":true,"landing_page_url":"https://ven.ztu.edu.ua/article/view/175262","pdf_url":null,"source":{"id":"https://openalex.org/S4210228265","display_name":"The Scientific Issues of Ternopil Volodymyr Hnatiuk National Pedagogical University Series pedagogy","issn_l":"2311-6382","issn":["2311-6382","2415-3605"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus"],"host_organization":"https://openalex.org/P4310322067","host_organization_name":"Ternopil Volodymyr Hnatiuk National Pedagogical University","host_organization_lineage":["https://openalex.org/P4310322067"],"host_organization_lineage_names":["Ternopil Volodymyr Hnatiuk National Pedagogical University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2617-5630","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.26642/jen-2019-2(88)-121-127","doi":"https://doi.org/10.26642/jen-2019-2(88)-121-127","is_oa":true,"landing_page_url":"https://doi.org/10.26642/jen-2019-2(88)-121-127","pdf_url":"http://ven.ztu.edu.ua/article/download/175262/175690","source":{"id":"https://openalex.org/S4210194069","display_name":"The Journal of Zhytomyr State Technological University Series Economics Management and Administration","issn_l":"2617-5630","issn":["2617-5630","2617-5649"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321698","host_organization_name":"Zhytomyr State Technological University","host_organization_lineage":["https://openalex.org/P4310321698"],"host_organization_lineage_names":["Zhytomyr State Technological University"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal of Zhytomyr State Technological University. Series: Economics, Management and Administration","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.666700005531311,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2972392931.pdf","grobid_xml":"https://content.openalex.org/works/W2972392931.grobid-xml"},"referenced_works_count":6,"referenced_works":["https://openalex.org/W1836676374","https://openalex.org/W1998120897","https://openalex.org/W2009216250","https://openalex.org/W2275303405","https://openalex.org/W6600375023","https://openalex.org/W6604044618"],"related_works":["https://openalex.org/W7111499463","https://openalex.org/W2983231455","https://openalex.org/W4313034618","https://openalex.org/W2275303405","https://openalex.org/W4411774864","https://openalex.org/W1164539323","https://openalex.org/W7113332400","https://openalex.org/W2779552669","https://openalex.org/W4388837621","https://openalex.org/W2810024795"],"abstract_inverted_index":{"The":[0],"urgency":[1],"of":[2,12,23,29,55,59,62,86,93,100,107,130,141,161,169,180,185,194],"carrying":[3],"out":[4,35],"the":[5,10,16,27,38,45,49,53,60,84,91,94,98,105,112,126,133,139,146,152,167,183,192],"scientific":[6],"researches,":[7],"connected":[8],"with":[9],"influence":[11],"military":[13,30,41,56,70,78,87,120,195],"actions":[14],"on":[15],"accounting":[17,24,43,58,72,95,131,186],"system":[18,96],"is":[19,81,123,135,156,182],"grounded.The":[20],"basic":[21],"directions":[22],"development":[25],"in":[26,44,52,97,111,159,191],"conditions":[28,160,193],"operation":[31,196],"conducting":[32,40],"are":[33],"singled":[34],"(accounting":[36],"for":[37,77,104],"entities":[39,106],"operations;":[42],"enterprises":[46,113,165],"that":[47,83,114,125,158],"perform":[48,115],"providing":[50,117],"function":[51,118,129],"course":[54],"conflicts;":[57],"property":[61],"enterprises,":[63],"which":[64,142,172],"activities":[65],"were":[66],"directly":[67],"influenced":[68],"by":[69],"actions;":[71],"as":[73,187],"a":[74,116,136,188],"political":[75,189],"tool":[76,190],"conflicts).":[79],"It":[80,122,155],"substantiated":[82],"occurrence":[85],"operations":[88],"leads":[89],"to":[90,144,149],"transformation":[92],"direction":[99],"its":[101],"simplification,":[102],"both":[103],"their":[108],"implementation,":[109],"and":[110],"during":[119,132],"conflicts.":[121],"revealed":[124],"most":[127],"important":[128],"war":[134,163],"control":[137,173],"function,":[138],"implementation":[140],"allows":[143],"mobilize":[145],"resources":[147],"needed":[148],"effectively":[150],"counteract":[151],"aggressor":[153],"country.":[154],"established":[157],"hybrid":[162],"domestic":[164],"adjust":[166],"value":[168],"assets":[170],"over":[171],"has":[174],"been":[175],"lost.":[176],"A":[177],"perspective":[178],"area":[179],"research":[181],"consideration":[184],"conducting.":[197]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2019-09-19T00:00:00"}