{"id":"https://openalex.org/W3085487186","doi":"https://doi.org/10.25140/2411-5215-2021-1(25)-134-142","title":"\u0417\u0412\u0406\u0422 \u041f\u0420\u041e \u0423\u041f\u0420\u0410\u0412\u041b\u0406\u041d\u041d\u042f: \u0421\u0423\u0422\u041d\u0406\u0421\u0422\u042c \u0422\u0410 \u041e\u0421\u041e\u0411\u041b\u0418\u0412\u041e\u0421\u0422\u0406 \u0424\u041e\u0420\u041c\u0423\u0412\u0410\u041d\u041d\u042f","display_name":"\u0417\u0412\u0406\u0422 \u041f\u0420\u041e \u0423\u041f\u0420\u0410\u0412\u041b\u0406\u041d\u041d\u042f: \u0421\u0423\u0422\u041d\u0406\u0421\u0422\u042c \u0422\u0410 \u041e\u0421\u041e\u0411\u041b\u0418\u0412\u041e\u0421\u0422\u0406 \u0424\u041e\u0420\u041c\u0423\u0412\u0410\u041d\u041d\u042f","publication_year":2021,"publication_date":"2021-01-01","ids":{"openalex":"https://openalex.org/W3085487186","doi":"https://doi.org/10.25140/2411-5215-2021-1(25)-134-142","mag":"3085487186"},"language":"uk","primary_location":{"id":"doi:10.25140/2411-5215-2021-1(25)-134-142","doi":"https://doi.org/10.25140/2411-5215-2021-1(25)-134-142","is_oa":true,"landing_page_url":"https://doi.org/10.25140/2411-5215-2021-1(25)-134-142","pdf_url":"http://ppeu.stu.cn.ua/article/download/236050/234446","source":{"id":"https://openalex.org/S4210222852","display_name":"PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT","issn_l":"2411-5215","issn":["2411-5215","2519-4828"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661818","host_organization_name":"Chernihiv Polytechnic National University","host_organization_lineage":["https://openalex.org/P4404661818"],"host_organization_lineage_names":["Chernihiv Polytechnic National 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":"PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT","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://ppeu.stu.cn.ua/article/download/236050/234446","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5009627537","display_name":"Kateryna Volodymyrivna Hnedina","orcid":"https://orcid.org/0000-0001-9471-0932","observed_orcids":["https://orcid.org/0000-0001-9471-0932"]},"institutions":[{"id":"https://openalex.org/I4210143342","display_name":"Chernihiv Polytechnic National University","ror":"https://ror.org/048mcz794","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210143342"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Kateryna Hnedina","raw_affiliation_strings":["Chernihiv Polytechnic National University"],"raw_orcid":"https://orcid.org/0000-0001-9471-0932","affiliations":[{"raw_affiliation_string":"Chernihiv Polytechnic National University","institution_ids":["https://openalex.org/I4210143342"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5111183176","display_name":"\u041f\u0430\u0432\u043b\u043e \u0412\u043e\u043b\u043e\u0434\u0438\u043c\u0438\u0440\u043e\u0432\u0438\u0447 \u041d\u0430\u0433\u043e\u0440\u043d\u0438\u0439","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210143342","display_name":"Chernihiv Polytechnic National University","ror":"https://ror.org/048mcz794","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210143342"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Pavlo Nahornyi","raw_affiliation_strings":["Chernihiv Polytechnic National University"],"raw_orcid":"https://orcid.org/0000-0002-8311-2491","affiliations":[{"raw_affiliation_string":"Chernihiv Polytechnic National University","institution_ids":["https://openalex.org/I4210143342"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210143342"],"apc_list":null,"apc_paid":null,"fwci":0.3489,"has_fulltext":true,"cited_by_count":4,"citation_normalized_percentile":{"value":0.59040027,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":null,"issue":"1(25)","first_page":"134","last_page":"142"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7949000000953674,"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":0.7949000000953674,"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":0.08150000125169754,"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":0.03519999980926514,"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/management-reporting","display_name":"management reporting","score":0.8429999947547913},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.7360000014305115},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.5630000233650208},{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.5400000214576721},{"id":"https://openalex.org/keywords/ukrainian-enterprises","display_name":"Ukrainian enterprises","score":0.7799999713897705}],"concepts":[{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.28211796283721924}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.25140/2411-5215-2021-1(25)-134-142","doi":"https://doi.org/10.25140/2411-5215-2021-1(25)-134-142","is_oa":true,"landing_page_url":"https://doi.org/10.25140/2411-5215-2021-1(25)-134-142","pdf_url":"http://ppeu.stu.cn.ua/article/download/236050/234446","source":{"id":"https://openalex.org/S4210222852","display_name":"PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT","issn_l":"2411-5215","issn":["2411-5215","2519-4828"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661818","host_organization_name":"Chernihiv Polytechnic National University","host_organization_lineage":["https://openalex.org/P4404661818"],"host_organization_lineage_names":["Chernihiv Polytechnic National 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":"PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT","raw_type":"journal-article"},{"id":"pmh:oai:ojs.journals.uran.ua:article/236050","doi":null,"is_oa":true,"landing_page_url":"http://ppeu.stu.cn.ua/article/view/236050","pdf_url":"http://ppeu.stu.cn.ua/article/view/236050","source":{"id":"https://openalex.org/S4377196123","display_name":"Scientific periodicals of Ukraine","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":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Problems and prospects of economics and management; No. 1(25) (2021): Problems and prospects of economics and management; 134-142","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.25140/2411-5215-2021-1(25)-134-142","doi":"https://doi.org/10.25140/2411-5215-2021-1(25)-134-142","is_oa":true,"landing_page_url":"https://doi.org/10.25140/2411-5215-2021-1(25)-134-142","pdf_url":"http://ppeu.stu.cn.ua/article/download/236050/234446","source":{"id":"https://openalex.org/S4210222852","display_name":"PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT","issn_l":"2411-5215","issn":["2411-5215","2519-4828"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404661818","host_organization_name":"Chernihiv Polytechnic National University","host_organization_lineage":["https://openalex.org/P4404661818"],"host_organization_lineage_names":["Chernihiv Polytechnic National 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":"PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT","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/W3085487186.pdf","grobid_xml":"https://content.openalex.org/works/W3085487186.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4292092645","https://openalex.org/W4403605708","https://openalex.org/W4205231232","https://openalex.org/W4296053188","https://openalex.org/W7053494990","https://openalex.org/W2985381915","https://openalex.org/W3162783284","https://openalex.org/W4401284616","https://openalex.org/W7162788294","https://openalex.org/W4281560612"],"abstract_inverted_index":{"\u0423":[0],"\u0441\u0442\u0430\u0442\u0442\u0456":[1],"\u0437\u0434\u0456\u0439\u0441\u043d\u0435\u043d\u043e":[2],"\u043e\u0433\u043b\u044f\u0434":[3],"\u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0435\u0439":[4],"\u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f":[5],"\u0417\u0432\u0456\u0442\u0443":[6,11],"\u043f\u0440\u043e":[7,12,29,48],"\u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f.":[8],"\u0412\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e":[9],"\u0441\u0443\u0442\u043d\u0456\u0441\u0442\u044c":[10],"\u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f,":[13],"\u043d\u0430\u0432\u0435\u0434\u0435\u043d\u043e":[14],"\u0439\u043e\u0433\u043e":[15],"\u0445\u0430\u0440\u0430\u043a\u0442\u0435\u0440\u0438\u0441\u0442\u0438\u043a\u0443":[16],"\u0432":[17],"\u043f\u043e\u0440\u0456\u0432\u043d\u044f\u043d\u043d\u0456":[18],"\u0437":[19],"\u0442\u0440\u0430\u0434\u0438\u0446\u0456\u0439\u043d\u043e\u044e":[20],"\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u044e":[21],"\u0437\u0432\u0456\u0442\u043d\u0456\u0441\u0442\u044e,":[22],"\u043e\u043a\u0440\u0435\u0441\u043b\u0435\u043d\u043e":[23],"\u043f\u0435\u0440\u0435\u0432\u0430\u0433\u0438":[24],"\u0442\u0430":[25,34,37,53],"\u043d\u0435\u0434\u043e\u043b\u0456\u043a\u0438.":[26],"\u0420\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u043e":[27],"\u0417\u0432\u0456\u0442\u0438":[28],"\u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f":[30,49],"\u043a\u0456\u043b\u044c\u043a\u043e\u0445":[31],"\u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u0438\u0445":[32],"\u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439":[33],"\u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043e":[35],"\u0441\u0438\u043b\u044c\u043d\u0456":[36],"\u0441\u043b\u0430\u0431\u043a\u0456":[38],"\u0441\u0442\u043e\u0440\u043e\u043d\u0438":[39],"\u0441\u0444\u043e\u0440\u043c\u043e\u0432\u0430\u043d\u0438\u0445":[40],"\u0437\u0432\u0456\u0442\u0456\u0432.":[41],"\u041d\u0430\u0432\u0435\u0434\u0435\u043d\u043e":[42],"\u043f\u0440\u043e\u043f\u043e\u0437\u0438\u0446\u0456\u0457":[43],"\u0441\u0442\u043e\u0441\u043e\u0432\u043d\u043e":[44],"\u0440\u043e\u0437\u043a\u0440\u0438\u0442\u0442\u044f":[45],"\u0443":[46],"\u0417\u0432\u0456\u0442\u0456":[47],"\u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457":[50],"\u0449\u043e\u0434\u043e":[51],"\u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u0438\u0445":[52],"\u0435\u043a\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u0438\u0445":[54],"\u0430\u0441\u043f\u0435\u043a\u0442\u0456\u0432":[55],"\u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456":[56],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430.":[57]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2020-09-21T00:00:00"}