{"id":"https://openalex.org/W3006557333","doi":"https://doi.org/10.1088/1755-1315/433/1/012044","title":"Accounting and analytical support: stages and prospects of development in the Russian Federation","display_name":"Accounting and analytical support: stages and prospects of development in the Russian Federation","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3006557333","doi":"https://doi.org/10.1088/1755-1315/433/1/012044","mag":"3006557333"},"language":"en","primary_location":{"id":"doi:10.1088/1755-1315/433/1/012044","doi":"https://doi.org/10.1088/1755-1315/433/1/012044","is_oa":true,"landing_page_url":"https://doi.org/10.1088/1755-1315/433/1/012044","pdf_url":"https://iopscience.iop.org/article/10.1088/1755-1315/433/1/012044/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/10.1088/1755-1315/433/1/012044/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5000667887","display_name":"Evgeniy A. Ivanov","orcid":"https://orcid.org/0000-0002-4818-2646","observed_orcids":["https://orcid.org/0000-0002-4818-2646"]},"institutions":[{"id":"https://openalex.org/I4210139478","display_name":"Chuvash State Agricultural Academy","ror":"https://ror.org/042xdvf13","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210139478"]},{"id":"https://openalex.org/I4210160647","display_name":"Russian University of Cooperation","ror":"https://ror.org/054n82381","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210160647"]}],"countries":["RU"],"is_corresponding":true,"raw_author_name":"E A Ivanov","raw_affiliation_strings":["Department of accounting, Cheboksary cooperative Institute (branch) of the Russian University of cooperation, 24 M. Gorky, Cheboksary 428034, Russian Federation","Department of accounting, analysis and audit, Chuvash State Agricultural Academy, 29 K. Marx Street, Cheboksary 428003, Russian Federation"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of accounting, Cheboksary cooperative Institute (branch) of the Russian University of cooperation, 24 M. Gorky, Cheboksary 428034, Russian Federation","institution_ids":["https://openalex.org/I4210160647"]},{"raw_affiliation_string":"Department of accounting, analysis and audit, Chuvash State Agricultural Academy, 29 K. Marx Street, Cheboksary 428003, Russian Federation","institution_ids":["https://openalex.org/I4210139478"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5012620680","display_name":"\u041c\u0430\u043a\u0443\u0448\u0435\u0432 \u0410\u043d\u0434\u0440\u0435\u0439 \u0415\u0432\u0433\u0435\u043d\u044c\u0435\u0432\u0438\u0447","orcid":"https://orcid.org/0000-0001-9987-2893","observed_orcids":["https://orcid.org/0000-0001-9987-2893"]},"institutions":[{"id":"https://openalex.org/I4210139478","display_name":"Chuvash State Agricultural Academy","ror":"https://ror.org/042xdvf13","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210139478"]},{"id":"https://openalex.org/I4210160647","display_name":"Russian University of Cooperation","ror":"https://ror.org/054n82381","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210160647"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"A E Makushev","raw_affiliation_strings":["Department of accounting, Cheboksary cooperative Institute (branch) of the Russian University of cooperation, 24 M. Gorky, Cheboksary 428034, Russian Federation","Department of accounting, analysis and audit, Chuvash State Agricultural Academy, 29 K. Marx Street, Cheboksary 428003, Russian Federation"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of accounting, Cheboksary cooperative Institute (branch) of the Russian University of cooperation, 24 M. Gorky, Cheboksary 428034, Russian Federation","institution_ids":["https://openalex.org/I4210160647"]},{"raw_affiliation_string":"Department of accounting, analysis and audit, Chuvash State Agricultural Academy, 29 K. Marx Street, Cheboksary 428003, Russian Federation","institution_ids":["https://openalex.org/I4210139478"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5004190659","display_name":"Lyudmila Mikhailovna Kornilova","orcid":"https://orcid.org/0000-0001-7305-688X","observed_orcids":["https://orcid.org/0000-0001-7305-688X"]},"institutions":[{"id":"https://openalex.org/I4210139478","display_name":"Chuvash State Agricultural Academy","ror":"https://ror.org/042xdvf13","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210139478"]},{"id":"https://openalex.org/I4210160647","display_name":"Russian University of Cooperation","ror":"https://ror.org/054n82381","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210160647"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"L M Kornilova","raw_affiliation_strings":["Department of accounting, Cheboksary cooperative Institute (branch) of the Russian University of cooperation, 24 M. Gorky, Cheboksary 428034, Russian Federation","Department of accounting, analysis and audit, Chuvash State Agricultural Academy, 29 K. Marx Street, Cheboksary 428003, Russian Federation"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of accounting, Cheboksary cooperative Institute (branch) of the Russian University of cooperation, 24 M. Gorky, Cheboksary 428034, Russian Federation","institution_ids":["https://openalex.org/I4210160647"]},{"raw_affiliation_string":"Department of accounting, analysis and audit, Chuvash State Agricultural Academy, 29 K. Marx Street, Cheboksary 428003, Russian Federation","institution_ids":["https://openalex.org/I4210139478"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5054494847","display_name":"L Yu Malinina","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210139478","display_name":"Chuvash State Agricultural Academy","ror":"https://ror.org/042xdvf13","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210139478"]},{"id":"https://openalex.org/I4210160647","display_name":"Russian University of Cooperation","ror":"https://ror.org/054n82381","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210160647"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"L Yu Malinina","raw_affiliation_strings":["Department of accounting, Cheboksary cooperative Institute (branch) of the Russian University of cooperation, 24 M. Gorky, Cheboksary 428034, Russian Federation","Department of accounting, analysis and audit, Chuvash State Agricultural Academy, 29 K. Marx Street, Cheboksary 428003, Russian Federation"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of accounting, Cheboksary cooperative Institute (branch) of the Russian University of cooperation, 24 M. Gorky, Cheboksary 428034, Russian Federation","institution_ids":["https://openalex.org/I4210160647"]},{"raw_affiliation_string":"Department of accounting, analysis and audit, Chuvash State Agricultural Academy, 29 K. Marx Street, Cheboksary 428003, Russian Federation","institution_ids":["https://openalex.org/I4210139478"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5029690603","display_name":"Vyera KHristolyubova","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210139478","display_name":"Chuvash State Agricultural Academy","ror":"https://ror.org/042xdvf13","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210139478"]},{"id":"https://openalex.org/I4210160647","display_name":"Russian University of Cooperation","ror":"https://ror.org/054n82381","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210160647"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"V V Khristolyubova","raw_affiliation_strings":["Department of accounting, Cheboksary cooperative Institute (branch) of the Russian University of cooperation, 24 M. Gorky, Cheboksary 428034, Russian Federation","Department of accounting, analysis and audit, Chuvash State Agricultural Academy, 29 K. Marx Street, Cheboksary 428003, Russian Federation"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of accounting, Cheboksary cooperative Institute (branch) of the Russian University of cooperation, 24 M. Gorky, Cheboksary 428034, Russian Federation","institution_ids":["https://openalex.org/I4210160647"]},{"raw_affiliation_string":"Department of accounting, analysis and audit, Chuvash State Agricultural Academy, 29 K. Marx Street, Cheboksary 428003, Russian Federation","institution_ids":["https://openalex.org/I4210139478"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5021481412","display_name":"Sergey Nikolaevich Khristolyubov","orcid":"https://orcid.org/0000-0001-6526-3950","observed_orcids":["https://orcid.org/0000-0001-6526-3950"]},"institutions":[{"id":"https://openalex.org/I4210139478","display_name":"Chuvash State Agricultural Academy","ror":"https://ror.org/042xdvf13","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210139478"]},{"id":"https://openalex.org/I4210160647","display_name":"Russian University of Cooperation","ror":"https://ror.org/054n82381","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210160647"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"S N Khristolyubov","raw_affiliation_strings":["Department of accounting, Cheboksary cooperative Institute (branch) of the Russian University of cooperation, 24 M. Gorky, Cheboksary 428034, Russian Federation","Department of accounting, analysis and audit, Chuvash State Agricultural Academy, 29 K. Marx Street, Cheboksary 428003, Russian Federation"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of accounting, Cheboksary cooperative Institute (branch) of the Russian University of cooperation, 24 M. Gorky, Cheboksary 428034, Russian Federation","institution_ids":["https://openalex.org/I4210160647"]},{"raw_affiliation_string":"Department of accounting, analysis and audit, Chuvash State Agricultural Academy, 29 K. Marx Street, Cheboksary 428003, Russian Federation","institution_ids":["https://openalex.org/I4210139478"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5084886541","display_name":"Tat\u2019yana Yu. SEREBRYAKOVA","orcid":"https://orcid.org/0000-0003-3823-8447","observed_orcids":["https://orcid.org/0000-0003-3823-8447"]},"institutions":[{"id":"https://openalex.org/I4210160647","display_name":"Russian University of Cooperation","ror":"https://ror.org/054n82381","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210160647"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"T Yu Serebryakova","raw_affiliation_strings":["Department of accounting, Cheboksary cooperative Institute (branch) of the Russian University of cooperation, 24 M. Gorky, Cheboksary 428034, Russian Federation"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of accounting, Cheboksary cooperative Institute (branch) of the Russian University of cooperation, 24 M. Gorky, Cheboksary 428034, Russian Federation","institution_ids":["https://openalex.org/I4210160647"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5000667887"],"corresponding_institution_ids":["https://openalex.org/I4210139478","https://openalex.org/I4210160647"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":97},"biblio":{"volume":"433","issue":"1","first_page":"012044","last_page":"012044"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8281000256538391,"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":0.8281000256538391,"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":0.09929999709129333,"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":0.041200000792741776,"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-and-analytical-support","display_name":"accounting and analytical support","score":0.9980000257492065},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.6959999799728394},{"id":"https://openalex.org/keywords/financial-analysis","display_name":"financial analysis","score":0.8889999985694885},{"id":"https://openalex.org/keywords/accounting-methods","display_name":"accounting methods","score":0.6690000295639038},{"id":"https://openalex.org/keywords/financial-accounting","display_name":"financial accounting","score":0.824999988079071},{"id":"https://openalex.org/keywords/history-of-accounting-thought","display_name":"history of accounting thought","score":0.6869999766349792},{"id":"https://openalex.org/keywords/digital-economy","display_name":"digital economy","score":0.8429999947547913},{"id":"https://openalex.org/keywords/agro-industrial-complex","display_name":"agro-industrial complex","score":0.9779999852180481},{"id":"https://openalex.org/keywords/russian-accounting","display_name":"Russian accounting","score":0.7570000290870667}],"concepts":[{"id":"https://openalex.org/C3019953208","wikidata":"https://www.wikidata.org/wiki/Q159","display_name":"Russian federation","level":2,"score":0.8355389833450317},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6748690009117126},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6533774733543396},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.6523508429527283},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5342105627059937},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5329113006591797},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.43140873312950134},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3543117642402649},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.32776451110839844},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.13367298245429993},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07666015625}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1088/1755-1315/433/1/012044","doi":"https://doi.org/10.1088/1755-1315/433/1/012044","is_oa":true,"landing_page_url":"https://doi.org/10.1088/1755-1315/433/1/012044","pdf_url":"https://iopscience.iop.org/article/10.1088/1755-1315/433/1/012044/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:10.1088/1755-1315/433/1/012044","doi":"https://doi.org/10.1088/1755-1315/433/1/012044","is_oa":true,"landing_page_url":"https://doi.org/10.1088/1755-1315/433/1/012044","pdf_url":"https://iopscience.iop.org/article/10.1088/1755-1315/433/1/012044/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":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3006557333.pdf","grobid_xml":"https://content.openalex.org/works/W3006557333.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W2057333635"],"related_works":["https://openalex.org/W2597149381","https://openalex.org/W4377042332","https://openalex.org/W6998453988","https://openalex.org/W2553913624","https://openalex.org/W7218176898","https://openalex.org/W3080453893","https://openalex.org/W3033240013","https://openalex.org/W3019363735","https://openalex.org/W3042470207","https://openalex.org/W4400907904"],"abstract_inverted_index":{"Abstract":[0],"In":[1],"this":[2,92],"paper,":[3],"the":[4,7,10,22,37,62,70,76,80,99,115,129,133],"study":[5],"of":[6,9,13,18,21,30,39,73,83,102,120,125,132],"genesis":[8],"Russian":[11,77,103,134],"direction":[12],"information":[14],"and":[15,35,45,54,79,86,106,122],"analytical":[16,41,55,123],"support":[17,124],"management":[19,44,74,126],"processes":[20],"modern":[23],"economic":[24,51,71,93],"entity":[25],"was":[26,49],"conducted.":[27],"The":[28],"symbiosis":[29],"accounting":[31,34,104,121],"methodology,":[32],"financial":[33,46],"at":[36],"junction":[38],"such":[40],"disciplines":[42],"as":[43],"analysis":[47],"there":[48],"an":[50],"category":[52,94],"\u201caccounting":[53],"support\u201d.":[56],"It":[57],"can":[58],"be":[59],"noted":[60],"that":[61,91],"need":[63],"for":[64],"its":[65],"occurrence":[66],"is":[67,95],"explained":[68],"by":[69],"conditions":[72],"in":[75,98,114,128],"Federation":[78],"national":[81],"mentality":[82],"accountants,":[84],"analysts,":[85],"auditors.":[87],"Modern":[88],"reality":[89],"shows":[90],"firmly":[96],"established":[97],"theoretical":[100],"basis":[101],"thought":[105],"has":[107],"received":[108],"a":[109],"new":[110],"impetus":[111],"to":[112],"development":[113],"digital":[116],"economy.":[117],"Special":[118],"relevance":[119],"acquired":[127],"agro-industrial":[130],"complex":[131],"Federation.":[135]},"counts_by_year":[{"year":2025,"cited_by_count":3}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2020-02-24T00:00:00"}