{"id":"https://openalex.org/W3023738460","doi":"https://doi.org/10.14807/ijmp.v11i8.1228","title":"The institutionalization of accounting: the impact of national standards on the development of economies","display_name":"The institutionalization of accounting: the impact of national standards on the development of economies","publication_year":2020,"publication_date":"2020-05-01","ids":{"openalex":"https://openalex.org/W3023738460","doi":"https://doi.org/10.14807/ijmp.v11i8.1228","mag":"3023738460"},"language":"en","primary_location":{"id":"doi:10.14807/ijmp.v11i8.1228","doi":"https://doi.org/10.14807/ijmp.v11i8.1228","is_oa":true,"landing_page_url":"https://doi.org/10.14807/ijmp.v11i8.1228","pdf_url":"http://www.ijmp.jor.br/index.php/ijmp/article/download/1228/1319","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 &amp; 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/1228/1319","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5002826836","display_name":"Nataliia Semenyshena","orcid":"https://orcid.org/0000-0002-0718-0230","observed_orcids":["https://orcid.org/0000-0002-0718-0230"]},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Nataliia Semenyshena","raw_affiliation_strings":["Ternopil National Economic University\nState Agrarian and Engineering University in Podilya"],"raw_orcid":"https://orcid.org/0000-0002-0718-0230","affiliations":[{"raw_affiliation_string":"Ternopil National Economic University\nState Agrarian and Engineering University in Podilya","institution_ids":["https://openalex.org/I160977438"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5004962569","display_name":"Khorunzhak Nadiya M.","orcid":"https://orcid.org/0000-0001-7434-5456","observed_orcids":["https://orcid.org/0000-0001-7434-5456"]},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Nadiya Khorunzhak","raw_affiliation_strings":["Ternopil National Economic University"],"raw_orcid":"https://orcid.org/0000-0001-7434-5456","affiliations":[{"raw_affiliation_string":"Ternopil National Economic University","institution_ids":["https://openalex.org/I160977438"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5016867622","display_name":"Zenovii-Mykhailo Zadorozhnyi","orcid":"https://orcid.org/0000-0002-2857-8504","observed_orcids":["https://orcid.org/0000-0002-2857-8504"]},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Zenovii-Mykhailo Zadorozhnyi","raw_affiliation_strings":["Ternopil National Economic University"],"raw_orcid":"https://orcid.org/0000-0002-2857-8504","affiliations":[{"raw_affiliation_string":"Ternopil National Economic University","institution_ids":["https://openalex.org/I160977438"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I160977438"],"apc_list":null,"apc_paid":null,"fwci":6.656,"has_fulltext":true,"cited_by_count":19,"citation_normalized_percentile":{"value":0.9640992,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"11","issue":"8","first_page":"695","last_page":"711"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9746000170707703,"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":0.9746000170707703,"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":0.012400000356137753,"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/T10785","display_name":"Economic Theory and Institutions","score":0.0038999998942017555,"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/accounting-standardization","display_name":"accounting standardization","score":0.8690000176429749},{"id":"https://openalex.org/keywords/national-accounting-standards","display_name":"national accounting standards","score":0.8180000185966492},{"id":"https://openalex.org/keywords/gdp-growth","display_name":"GDP growth","score":0.503000020980835},{"id":"https://openalex.org/keywords/institutional-context","display_name":"institutional environment","score":0.4880000054836273},{"id":"https://openalex.org/keywords/ukraine","display_name":"Ukraine","score":0.39500001072883606}],"concepts":[{"id":"https://openalex.org/C164429055","wikidata":"https://www.wikidata.org/wiki/Q2070165","display_name":"Institutionalisation","level":2,"score":0.7066775560379028},{"id":"https://openalex.org/C98184364","wikidata":"https://www.wikidata.org/wiki/Q1780131","display_name":"Argument (complex analysis)","level":2,"score":0.7009379863739014},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.619861900806427},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6105477809906006},{"id":"https://openalex.org/C188087704","wikidata":"https://www.wikidata.org/wiki/Q369577","display_name":"Standardization","level":2,"score":0.5349940657615662},{"id":"https://openalex.org/C147887874","wikidata":"https://www.wikidata.org/wiki/Q16252774","display_name":"Institutional theory","level":2,"score":0.4901805520057678},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.4871484935283661},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4759913682937622},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3308190107345581},{"id":"https://openalex.org/C74363100","wikidata":"https://www.wikidata.org/wiki/Q273005","display_name":"Economic system","level":1,"score":0.32305675745010376},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2636047601699829},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.241105318069458},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","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":3,"locations":[{"id":"doi:10.14807/ijmp.v11i8.1228","doi":"https://doi.org/10.14807/ijmp.v11i8.1228","is_oa":true,"landing_page_url":"https://doi.org/10.14807/ijmp.v11i8.1228","pdf_url":"http://www.ijmp.jor.br/index.php/ijmp/article/download/1228/1319","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 &amp; Production","raw_type":"journal-article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001403565","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=7528775","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 &amp; Production, ISSN 2236-269X, Vol. 11, N\u00ba. 8, 2020, pags. 695-711","raw_type":"text (article)"},{"id":"pmh:oai:www.ijmp.jor.br:article/1228","doi":null,"is_oa":true,"landing_page_url":"http://ijmp.jor.br/index.php/ijmp/article/view/1228","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.v11i8.1228","doi":"https://doi.org/10.14807/ijmp.v11i8.1228","is_oa":true,"landing_page_url":"https://doi.org/10.14807/ijmp.v11i8.1228","pdf_url":"http://www.ijmp.jor.br/index.php/ijmp/article/download/1228/1319","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 &amp; Production","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.48510000109672546}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3023738460.pdf","grobid_xml":"https://content.openalex.org/works/W3023738460.grobid-xml"},"referenced_works_count":7,"referenced_works":["https://openalex.org/W177895372","https://openalex.org/W1025967210","https://openalex.org/W1523471835","https://openalex.org/W2615245311","https://openalex.org/W2759824436","https://openalex.org/W2963096903","https://openalex.org/W2991813917"],"related_works":["https://openalex.org/W2093465737","https://openalex.org/W3123144093","https://openalex.org/W2392388042","https://openalex.org/W7223554260","https://openalex.org/W2275192969","https://openalex.org/W7112946821","https://openalex.org/W2561578358","https://openalex.org/W177895372","https://openalex.org/W2497824855","https://openalex.org/W2990515909"],"abstract_inverted_index":{"The":[0,37,79,156,188],"purpose":[1],"of":[2,12,15,25,35,41,45,54,81,88,96,105,117,142,153,158,165,170,172,175,194,200,202,209,212,217,234,238],"the":[3,8,13,21,29,33,42,49,52,60,86,101,106,114,121,125,132,140,151,162,168,173,192,198,207,232,241],"study":[4,61],"is":[5,129,186,220,224],"to":[6,51,138,226,230],"establish":[7],"essence":[9],"and":[10,19,23,48,77,183,206],"identification":[11],"components":[14,27],"institutional":[16,43,46,97,118,163,203,236],"accounting":[17,47,89,98,143,204,239],"theory":[18,56],"substantiate":[20],"role":[22],"impact":[24,116,141,233],"these":[26],"on":[28,63,120,145,197,240],"national":[30,74,122,195,242],"economy":[31,123,148],"through":[32],"example":[34],"standardization.":[36],"author's":[38],"general":[39],"scheme":[40],"paradigm":[44],"approach":[50],"development":[53],"his":[55],"was":[57],"built":[58],"in":[59,83,100,167],"based":[62],"a":[64,93,146],"theoretical,":[65],"empirical":[66],"generalization,":[67],"taking":[68,159],"into":[69,160],"account":[70,161],"positive":[71,115],"foreign":[72],"experience,":[73],"scientific":[75],"views":[76],"traditions.":[78],"examples":[80],"changes":[82],"GDP":[84],"after":[85],"introduction":[87],"standards":[90],"(which":[91],"are":[92,108],"structural":[94],"component":[95,237],"theory)":[99],"6":[102],"largest":[103],"countries":[104],"world":[107],"given":[109],"as":[110,177,179,215],"an":[111],"argument":[112],"for":[113],"pragmatics":[119],"using":[124],"graphical":[126],"method.":[127],"It":[128,219],"proved":[130],"that":[131,134,222],"dynamics":[133,152],"can":[135],"be":[136,150],"used":[137],"identify":[139],"standardization":[144],"country's":[147],"may":[149],"its":[154,180],"GDP.":[155],"expediency":[157],"environment":[164],"Ukraine":[166],"issues":[169],"formalization":[171],"Institute":[174],"Accounting,":[176],"well":[178],"political,":[181],"environmental":[182],"social":[184],"situation":[185],"substantiated.":[187],"conducted":[189],"research":[190],"confirms":[191],"influence":[193],"peculiarities":[196],"results":[199],"activation":[201],"principles":[205],"presence":[208],"individual":[210],"characteristics":[211],"values":[213],"taken":[214],"arguments":[216],"indicators.":[218],"substantiated":[221],"it":[223],"important":[225],"find":[227],"effective":[228],"indicators":[229],"illustrate":[231],"each":[235],"economy.":[243]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":11},{"year":2020,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-05-13T00:00:00"}
