{"id":"https://openalex.org/W3025825527","doi":"https://doi.org/10.33146/2307-9878-2020-1(87)-36-44","title":"Accounting: Revision of the Subject and Profession's Title","display_name":"Accounting: Revision of the Subject and Profession's Title","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3025825527","doi":"https://doi.org/10.33146/2307-9878-2020-1(87)-36-44","mag":"3025825527"},"language":"en","primary_location":{"id":"doi:10.33146/2307-9878-2020-1(87)-36-44","doi":"https://doi.org/10.33146/2307-9878-2020-1(87)-36-44","is_oa":true,"landing_page_url":"https://doi.org/10.33146/2307-9878-2020-1(87)-36-44","pdf_url":"https://doi.org/10.33146/2307-9878-2020-1(87)-36-44","source":{"id":"https://openalex.org/S4210194399","display_name":"Oblik i finansi","issn_l":"2307-9878","issn":["2307-9878","2518-1181"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"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":"Accounting and Finance","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.33146/2307-9878-2020-1(87)-36-44","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037425724","display_name":"\u0412\u0430\u043b\u0435\u0440\u0456\u0439 \u0416\u0443\u043a","orcid":"https://orcid.org/0000-0003-1367-5333","observed_orcids":["https://orcid.org/0000-0003-1367-5333"]},"institutions":[{"id":"https://openalex.org/I4388446380","display_name":"National Scientific Centre \u201cInstitute of Agrarian Economics\u201d","ror":"https://ror.org/00v64w771","country_code":"UA","type":"government","lineage":["https://openalex.org/I4388446380"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Valeriy Zhuk","raw_affiliation_strings":["('Institute of Agrarian Economics' National Scientific Centre, Kyiv, Ukraine",". \u041a\u0438\u0457\u0432, \u0423\u043a\u0440\u0430\u0457\u043d\u0430"],"raw_orcid":"https://orcid.org/0000-0003-1367-5333","affiliations":[{"raw_affiliation_string":"('Institute of Agrarian Economics' National Scientific Centre, Kyiv, Ukraine","institution_ids":["https://openalex.org/I4388446380"]},{"raw_affiliation_string":". \u041a\u0438\u0457\u0432, \u0423\u043a\u0440\u0430\u0457\u043d\u0430","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5011274828","display_name":"Yevheniia Popko","orcid":"https://orcid.org/0000-0003-4251-8935","observed_orcids":["https://orcid.org/0000-0003-4251-8935"]},"institutions":[{"id":"https://openalex.org/I4388446380","display_name":"National Scientific Centre \u201cInstitute of Agrarian Economics\u201d","ror":"https://ror.org/00v64w771","country_code":"UA","type":"government","lineage":["https://openalex.org/I4388446380"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Yevheniya Popko","raw_affiliation_strings":["('Institute of Agrarian Economics' National Scientific Centre, Kyiv, Ukraine",". \u041a\u0438\u0457\u0432, \u0423\u043a\u0440\u0430\u0457\u043d\u0430"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"('Institute of Agrarian Economics' National Scientific Centre, Kyiv, Ukraine","institution_ids":["https://openalex.org/I4388446380"]},{"raw_affiliation_string":". \u041a\u0438\u0457\u0432, \u0423\u043a\u0440\u0430\u0457\u043d\u0430","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5071206403","display_name":"Yuliya Shenderivska","orcid":"https://orcid.org/0000-0002-5660-2997","observed_orcids":["https://orcid.org/0000-0002-5660-2997"]},"institutions":[{"id":"https://openalex.org/I4388446380","display_name":"National Scientific Centre \u201cInstitute of Agrarian Economics\u201d","ror":"https://ror.org/00v64w771","country_code":"UA","type":"government","lineage":["https://openalex.org/I4388446380"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Yuliya Shenderivska","raw_affiliation_strings":["('Institute of Agrarian Economics' National Scientific Centre, Kyiv, Ukraine",". \u041a\u0438\u0457\u0432, \u0423\u043a\u0440\u0430\u0457\u043d\u0430"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"('Institute of Agrarian Economics' National Scientific Centre, Kyiv, Ukraine","institution_ids":["https://openalex.org/I4388446380"]},{"raw_affiliation_string":". \u041a\u0438\u0457\u0432, \u0423\u043a\u0440\u0430\u0457\u043d\u0430","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4388446380"],"apc_list":{"value":50,"currency":"USD","value_usd":50},"apc_paid":{"value":50,"currency":"USD","value_usd":50},"fwci":3.4881,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.91983986,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":"1(87)","first_page":"36","last_page":"44"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9800000190734863,"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":0.9800000190734863,"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":0.013000000268220901,"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/T10797","display_name":"Accounting and Organizational Management","score":0.003100000089034438,"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-subjects","display_name":"accounting subjects","score":0.8539999723434448},{"id":"https://openalex.org/keywords/accounting-theory","display_name":"accounting theory","score":0.7400000095367432},{"id":"https://openalex.org/keywords/digital-economy","display_name":"digital economy","score":0.8569999933242798},{"id":"https://openalex.org/keywords/sustainable-development","display_name":"sustainable development","score":0.9900000095367432},{"id":"https://openalex.org/keywords/accounting-and-management","display_name":"accounting and management","score":0.3709999918937683}],"concepts":[{"id":"https://openalex.org/C2777855551","wikidata":"https://www.wikidata.org/wiki/Q12310021","display_name":"Subject (documents)","level":2,"score":0.8143642544746399},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5629056692123413},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.25004124641418457},{"id":"https://openalex.org/C161191863","wikidata":"https://www.wikidata.org/wiki/Q199655","display_name":"Library science","level":1,"score":0.2213444709777832},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.19854146242141724}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.33146/2307-9878-2020-1(87)-36-44","doi":"https://doi.org/10.33146/2307-9878-2020-1(87)-36-44","is_oa":true,"landing_page_url":"https://doi.org/10.33146/2307-9878-2020-1(87)-36-44","pdf_url":"https://doi.org/10.33146/2307-9878-2020-1(87)-36-44","source":{"id":"https://openalex.org/S4210194399","display_name":"Oblik i finansi","issn_l":"2307-9878","issn":["2307-9878","2518-1181"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"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":"Accounting and Finance","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:iaf:journl:y:2020:i:1:p:36-44","doi":null,"is_oa":false,"landing_page_url":"http://www.afj.org.ua/en/article/721/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:2b0543e5814a43a4841505d389afce91","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/2b0543e5814a43a4841505d389afce91","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"\u041e\u0431\u043b\u0456\u043a \u0456 \u0444\u0456\u043d\u0430\u043d\u0441\u0438, Iss 1(87), Pp 36-44 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.33146/2307-9878-2020-1(87)-36-44","doi":"https://doi.org/10.33146/2307-9878-2020-1(87)-36-44","is_oa":true,"landing_page_url":"https://doi.org/10.33146/2307-9878-2020-1(87)-36-44","pdf_url":"https://doi.org/10.33146/2307-9878-2020-1(87)-36-44","source":{"id":"https://openalex.org/S4210194399","display_name":"Oblik i finansi","issn_l":"2307-9878","issn":["2307-9878","2518-1181"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"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":"Accounting and Finance","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3025825527.pdf","grobid_xml":"https://content.openalex.org/works/W3025825527.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2998717046","https://openalex.org/W2904865170","https://openalex.org/W2996841360","https://openalex.org/W7157303740","https://openalex.org/W2276050721","https://openalex.org/W7035248130","https://openalex.org/W6997599303","https://openalex.org/W7155715678","https://openalex.org/W7025791659","https://openalex.org/W2996527869"],"abstract_inverted_index":{"The":[0,49,66,132,182,219],"purpose":[1],"of":[2,10,12,32,35,43,62,75,78,95,119,135,138,151,154,160,170,175,180,185,191,201,205,211,217,231,236,263,272,277,281,290,326,336,352],"the":[3,8,13,25,40,57,76,79,84,92,105,117,136,149,152,173,178,196,202,209,215,229,232,237,246,253,261,269,275,279,285,288,300,304,313,317,323,333,349],"article":[4],"is":[5,127,189,214,274,303],"to":[6,72,166,252,284,315,345],"justify":[7],"appropriateness":[9],"revision":[11],"accounting":[14,67,80,99,139,161,238,273,291,305],"subject":[15,59,88,159,216,318],"and":[16,29,46,53,60,122,141,198,234,243,292,297,319,355],"profession's":[17,90,112,247,320],"title,":[18,321],"bringing":[19],"their":[20,73],"content":[21,77],"in":[22,98,125,162,172,187,194,299,332],"line":[23],"with":[24],"inevitable":[26],"social,":[27],"professional":[28,203],"scientific":[30],"development":[31,137],"this":[33],"field":[34],"activity,":[36],"taking":[37],"into":[38],"account":[39],"current":[41],"trends":[42],"digital":[44,220,334],"economy":[45,221,335],"sustainable":[47,337],"development.":[48,338],"discrepancy":[50],"between":[51],"theoretical":[52,130],"practical":[54],"ideas":[55],"about":[56],"mission,":[58],"title":[61,248],"accountants":[63,186],"was":[64,101,114,143,146,266],"investigated.":[65],"theories":[68,164],"were":[69],"grouped":[70],"according":[71],"interpretation":[74],"subject.":[81,306],"Based":[82,103,259],"on":[83,104,228,260,348],"chain":[85,106],"\"theory":[86],"-":[87,89,108,111],"title\",":[91,113],"basic":[93],"relationship":[94],"these":[96],"categories":[97,120],"theory":[100],"established.":[102],"\"mission":[107],"objective":[109],"functionality":[110],"established":[115],"that":[116,148,268],"perception":[118],"\"subject\"":[121],"\"accountant's":[123],"title\"":[124],"practice":[126,142],"differ":[128],"from":[129],"representations.":[131],"dialectical":[133],"progression":[134],"science":[140],"discovered.":[144],"It":[145],"determined":[147],"reflection":[150],"facts":[153,210],"economic":[155,212],"activity":[156,213],"as":[157,240,329],"a":[158,167],"regulatory":[163],"corresponds":[165],"low":[168],"level":[169],"involvement":[171],"management":[174,188],"specialists":[176],"under":[177],"name":[179],"\"accountant\".":[181],"active":[183],"participation":[184],"characteristic":[190],"positivistic":[192],"theories,":[193],"which":[195],"nature":[197,230,289],"socio-economic":[199,301],"consequences":[200],"choice":[204],"methods":[206],"for":[207,225,295,340],"reflecting":[208],"accounting.":[218,282],"generates":[222],"new":[223],"requirements":[224],"accounting,":[226],"focusing":[227],"formation":[233],"use":[235],"data":[239],"an":[241],"asset":[242],"product.":[244],"Therefore,":[245],"should":[249],"be":[250,346],"changed":[251],"\"information":[254],"broker\"":[255],"or":[256],"\"accounting":[257,330,353,356],"broker\".":[258],"laws":[262],"philosophy,":[264],"it":[265],"proved":[267],"institutional":[270,286],"understanding":[271,278],"pinnacle":[276],"essence":[280],"According":[283],"theory,":[287,308],"information":[293],"support":[294],"trust":[296],"manageability":[298],"space":[302],"This":[307],"like":[309],"modern":[310],"practice,":[311],"justifies":[312],"need":[314],"review":[316],"defines":[322],"key":[324],"place":[325],"its":[327],"representatives":[328],"guarantors\"":[331],"Prospects":[339],"further":[341],"research":[342],"are":[343],"proposed":[344],"considered":[347],"philosophical":[350],"platforms":[351],"engineering\"":[354],"imperialism\".":[357]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2020-05-21T00:00:00"}