{"id":"https://openalex.org/W2995144153","doi":"https://doi.org/10.1088/1755-1315/403/1/012135","title":"Digital accounting and management of economic processes in the agricultural sector","display_name":"Digital accounting and management of economic processes in the agricultural sector","publication_year":2019,"publication_date":"2019-12-01","ids":{"openalex":"https://openalex.org/W2995144153","doi":"https://doi.org/10.1088/1755-1315/403/1/012135","mag":"2995144153"},"language":"en","primary_location":{"id":"doi:10.1088/1755-1315/403/1/012135","doi":"https://doi.org/10.1088/1755-1315/403/1/012135","is_oa":true,"landing_page_url":"https://doi.org/10.1088/1755-1315/403/1/012135","pdf_url":"https://iopscience.iop.org/article/10.1088/1755-1315/403/1/012135/pdf","source":{"id":"https://openalex.org/S4210195883","display_name":"IOP Conference Series Earth and Environmental Science","issn_l":"1755-1315","issn":["1755-1315","1755-1307"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320083","host_organization_name":"IOP Publishing","host_organization_lineage":["https://openalex.org/P4310320083","https://openalex.org/P4310311669"],"host_organization_lineage_names":["IOP Publishing","Institute of Physics"],"type":"conference"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IOP Conference Series: Earth and Environmental Science","raw_type":"journal-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://iopscience.iop.org/article/10.1088/1755-1315/403/1/012135/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5040519284","display_name":"Victor Tkach","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210097717","display_name":"Don State Technical University","ror":"https://ror.org/00x5je630","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210097717"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Victor Tkach","raw_affiliation_strings":["Don State Technical University, sq. Gagarina, 1, Rostov-on-Don, 344010, Russia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Don State Technical University, sq. Gagarina, 1, Rostov-on-Don, 344010, Russia","institution_ids":["https://openalex.org/I4210097717"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5053508886","display_name":"Elena N. Makarenko","orcid":"https://orcid.org/0000-0001-8621-0751","observed_orcids":["https://orcid.org/0000-0001-8621-0751"]},"institutions":[{"id":"https://openalex.org/I4210097717","display_name":"Don State Technical University","ror":"https://ror.org/00x5je630","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210097717"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Elena Makarenko","raw_affiliation_strings":["Don State Technical University, sq. Gagarina, 1, Rostov-on-Don, 344010, Russia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Don State Technical University, sq. Gagarina, 1, Rostov-on-Don, 344010, Russia","institution_ids":["https://openalex.org/I4210097717"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5039441251","display_name":"\u041a\u0443\u0448\u043d\u0430\u0440\u0435\u043d\u043a\u043e \u0422\u0430\u0442\u044c\u044f\u043d\u0430 \u0412\u043b\u0430\u0434\u0438\u043c\u0438\u0440\u043e\u0432\u043d\u0430","orcid":"https://orcid.org/0000-0002-1669-7354","observed_orcids":["https://orcid.org/0000-0002-1669-7354"]},"institutions":[{"id":"https://openalex.org/I4210097717","display_name":"Don State Technical University","ror":"https://ror.org/00x5je630","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210097717"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Tatyana Kushnarenko","raw_affiliation_strings":["Don State Technical University, sq. Gagarina, 1, Rostov-on-Don, 344010, Russia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Don State Technical University, sq. Gagarina, 1, Rostov-on-Don, 344010, Russia","institution_ids":["https://openalex.org/I4210097717"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5000129556","display_name":"Vera N. Eremenko","orcid":"https://orcid.org/0000-0001-5439-6168","observed_orcids":["https://orcid.org/0000-0001-5439-6168"]},"institutions":[{"id":"https://openalex.org/I4210097717","display_name":"Don State Technical University","ror":"https://ror.org/00x5je630","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210097717"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Vera Eremenko","raw_affiliation_strings":["Don State Technical University, sq. Gagarina, 1, Rostov-on-Don, 344010, Russia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Don State Technical University, sq. Gagarina, 1, Rostov-on-Don, 344010, Russia","institution_ids":["https://openalex.org/I4210097717"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Elena Rusina","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210097717","display_name":"Don State Technical University","ror":"https://ror.org/00x5je630","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210097717"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Elena Rusina","raw_affiliation_strings":["Don State Technical University, sq. Gagarina, 1, Rostov-on-Don, 344010, Russia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Don State Technical University, sq. Gagarina, 1, Rostov-on-Don, 344010, Russia","institution_ids":["https://openalex.org/I4210097717"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5088505278","display_name":"Kholodov Oleg","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kholodov Oleg","raw_affiliation_strings":["All-Russian Research Institute of Economics and Standards - branch of \u00abFRANZ\u00bb, Sokolova Ave., 52, Rostov-on-don, 344006, Russia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"All-Russian Research Institute of Economics and Standards - branch of \u00abFRANZ\u00bb, Sokolova Ave., 52, Rostov-on-don, 344006, Russia","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.8898,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.93661473,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"403","issue":"1","first_page":"012135","last_page":"012135"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.9707000255584717,"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/T13054","display_name":"Agricultural and Financial Auditing","score":0.9707000255584717,"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/T12662","display_name":"Digitalization and Economic Development in Agriculture","score":0.013100000098347664,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T11805","display_name":"Agricultural economics and policies","score":0.00430000014603138,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/digitalization-of-accounting","display_name":"digitalization of accounting","score":0.9359999895095825},{"id":"https://openalex.org/keywords/agricultural-enterprises","display_name":"agricultural enterprises","score":0.6880000233650208},{"id":"https://openalex.org/keywords/solvency","display_name":"solvency","score":0.7250000238418579},{"id":"https://openalex.org/keywords/financial-situation","display_name":"financial conditions","score":0.968999981880188},{"id":"https://openalex.org/keywords/risk-management","display_name":"risk management","score":0.5289999842643738},{"id":"https://openalex.org/keywords/cash-flow-management","display_name":"cash flow management","score":0.8659999966621399},{"id":"https://openalex.org/keywords/enterprise-standards","display_name":"enterprise standards","score":0.75},{"id":"https://openalex.org/keywords/digital-management","display_name":"digital management","score":0.32600000500679016}],"concepts":[{"id":"https://openalex.org/C118518473","wikidata":"https://www.wikidata.org/wiki/Q11451","display_name":"Agriculture","level":2,"score":0.6990772485733032},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6297585964202881},{"id":"https://openalex.org/C2778215004","wikidata":"https://www.wikidata.org/wiki/Q1137437","display_name":"Solvency","level":3,"score":0.5161560773849487},{"id":"https://openalex.org/C2987148589","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Enterprise management","level":2,"score":0.43452340364456177},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.431460440158844},{"id":"https://openalex.org/C184062371","wikidata":"https://www.wikidata.org/wiki/Q5380399","display_name":"Enterprise planning system","level":2,"score":0.4260636568069458},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3761080801486969},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.37145209312438965},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.35594499111175537},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2509258985519409},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.23651400208473206},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.09144926071166992},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.07883602380752563},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.07193571329116821},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1088/1755-1315/403/1/012135","doi":"https://doi.org/10.1088/1755-1315/403/1/012135","is_oa":true,"landing_page_url":"https://doi.org/10.1088/1755-1315/403/1/012135","pdf_url":"https://iopscience.iop.org/article/10.1088/1755-1315/403/1/012135/pdf","source":{"id":"https://openalex.org/S4210195883","display_name":"IOP Conference Series Earth and Environmental Science","issn_l":"1755-1315","issn":["1755-1315","1755-1307"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320083","host_organization_name":"IOP Publishing","host_organization_lineage":["https://openalex.org/P4310320083","https://openalex.org/P4310311669"],"host_organization_lineage_names":["IOP Publishing","Institute of Physics"],"type":"conference"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IOP Conference Series: Earth and Environmental Science","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1088/1755-1315/403/1/012135","doi":"https://doi.org/10.1088/1755-1315/403/1/012135","is_oa":true,"landing_page_url":"https://doi.org/10.1088/1755-1315/403/1/012135","pdf_url":"https://iopscience.iop.org/article/10.1088/1755-1315/403/1/012135/pdf","source":{"id":"https://openalex.org/S4210195883","display_name":"IOP Conference Series Earth and Environmental Science","issn_l":"1755-1315","issn":["1755-1315","1755-1307"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["norway-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320083","host_organization_name":"IOP Publishing","host_organization_lineage":["https://openalex.org/P4310320083","https://openalex.org/P4310311669"],"host_organization_lineage_names":["IOP Publishing","Institute of Physics"],"type":"conference"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"IOP Conference Series: Earth and Environmental Science","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Zero hunger","score":0.8409000039100647,"id":"https://metadata.un.org/sdg/2"},{"display_name":"Decent work and economic growth","score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2995144153.pdf","grobid_xml":"https://content.openalex.org/works/W2995144153.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W1556446873","https://openalex.org/W2083366136","https://openalex.org/W2103743037","https://openalex.org/W2229267735","https://openalex.org/W2301312088","https://openalex.org/W2590621876","https://openalex.org/W2740528936","https://openalex.org/W2782415435","https://openalex.org/W2790482946","https://openalex.org/W2924362237","https://openalex.org/W3080949051","https://openalex.org/W3145242965","https://openalex.org/W3151157462"],"related_works":["https://openalex.org/W2995928464","https://openalex.org/W4404817654","https://openalex.org/W4416405040","https://openalex.org/W2998924507","https://openalex.org/W4413086192","https://openalex.org/W4312749863","https://openalex.org/W3216689090","https://openalex.org/W3128158830","https://openalex.org/W6969108777","https://openalex.org/W7221448015"],"abstract_inverted_index":{"Abstract":[0],"The":[1,44],"paper":[2],"considers":[3],"the":[4,19,22,28,35],"concept,":[5],"pattern,":[6],"methodology,":[7],"models,":[8],"standard,":[9],"tools":[10],"of":[11,15,24,31,41,48,50,53],"digital":[12],"(engineering)":[13],"management":[14],"economic":[16],"processes":[17],"in":[18],"agricultural":[20,26,33,42,55],"sector:":[21],"solvency":[23],"an":[25,32,54],"enterprise,":[27,34],"financial":[29],"condition":[30],"reserve":[36],"system":[37],"and":[38],"risk":[39],"situations":[40],"enterprises.":[43],"enterprise":[45],"standard":[46],"\u201cOrganization":[47],"control":[49],"cash":[51],"flows":[52],"enterprise\u201d":[56],"is":[57],"proposed.":[58]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2019-12-26T00:00:00"}
