{"id":"https://openalex.org/W3145567643","doi":"https://doi.org/10.35774/ibo2020.03.007","title":"DIGITAL ACCOUNTING: CONCEPTS, ROOTS AND CURRENT DISCOURSE","display_name":"DIGITAL ACCOUNTING: CONCEPTS, ROOTS AND CURRENT DISCOURSE","publication_year":2020,"publication_date":"2020-12-01","ids":{"openalex":"https://openalex.org/W3145567643","doi":"https://doi.org/10.35774/ibo2020.03.007","mag":"3145567643"},"language":"en","primary_location":{"id":"doi:10.35774/ibo2020.03.007","doi":"https://doi.org/10.35774/ibo2020.03.007","is_oa":true,"landing_page_url":"https://doi.org/10.35774/ibo2020.03.007","pdf_url":"http://ibo.wunu.edu.ua/index.php/iboen/article/download/494/541","source":{"id":"https://openalex.org/S4210200399","display_name":"The institute of accounting control and analysis in the globalization circumstances","issn_l":"2410-0706","issn":["2410-0706","2410-9274"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus"],"host_organization":"https://openalex.org/P4404661706","host_organization_name":"West Ukrainian National University","host_organization_lineage":["https://openalex.org/P4404661706"],"host_organization_lineage_names":["West Ukrainian 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":"The institute of accounting, control and analysis in the globalization circumstances","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://ibo.wunu.edu.ua/index.php/iboen/article/download/494/541","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5035942757","display_name":"Ruslan Brukhanskyi","orcid":"https://orcid.org/0000-0002-9360-1109","observed_orcids":["https://orcid.org/0000-0002-9360-1109"]},"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":"Ruslan Brukhansky","raw_affiliation_strings":["West Ukrainian National University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"West Ukrainian National University","institution_ids":["https://openalex.org/I160977438"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5029727918","display_name":"Iryna Spilnyk","orcid":"https://orcid.org/0000-0002-8825-3584","observed_orcids":["https://orcid.org/0000-0002-8825-3584"]},"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":"Iryna Spilnyk","raw_affiliation_strings":["West Ukrainian National University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"West Ukrainian National 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":3.9669,"has_fulltext":true,"cited_by_count":22,"citation_normalized_percentile":{"value":0.93744051,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":99},"biblio":{"volume":null,"issue":"3-4","first_page":"7","last_page":"20"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.7045999765396118,"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":0.7045999765396118,"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/T13346","display_name":"Digital Transformation in Financial Services","score":0.15029999613761902,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.03590000048279762,"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/digitalization-of-accounting","display_name":"digitalization of accounting","score":1.0},{"id":"https://openalex.org/keywords/digital-economy","display_name":"digital economy","score":0.8009999990463257},{"id":"https://openalex.org/keywords/internet-of-things","display_name":"Internet of Things","score":0.847000002861023},{"id":"https://openalex.org/keywords/e-commerce","display_name":"e-commerce","score":0.9909999966621399},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.6110000014305115},{"id":"https://openalex.org/keywords/accounting-methods","display_name":"accounting methods","score":0.5989999771118164},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.5},{"id":"https://openalex.org/keywords/accounting-history","display_name":"history of accounting","score":0.7720000147819519}],"concepts":[{"id":"https://openalex.org/C2776352007","wikidata":"https://www.wikidata.org/wiki/Q181588","display_name":"Informatization","level":2,"score":0.5787243843078613},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5355873703956604},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.4856897294521332},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4638514518737793},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4454025626182556},{"id":"https://openalex.org/C13184196","wikidata":"https://www.wikidata.org/wiki/Q9453","display_name":"Dialectic","level":2,"score":0.41720932722091675},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.40612274408340454},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.39987435936927795},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.3593389093875885},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.35591307282447815},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.32431504130363464},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.21032923460006714},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.18569135665893555},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.15942060947418213},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.35774/ibo2020.03.007","doi":"https://doi.org/10.35774/ibo2020.03.007","is_oa":true,"landing_page_url":"https://doi.org/10.35774/ibo2020.03.007","pdf_url":"http://ibo.wunu.edu.ua/index.php/iboen/article/download/494/541","source":{"id":"https://openalex.org/S4210200399","display_name":"The institute of accounting control and analysis in the globalization circumstances","issn_l":"2410-0706","issn":["2410-0706","2410-9274"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus"],"host_organization":"https://openalex.org/P4404661706","host_organization_name":"West Ukrainian National University","host_organization_lineage":["https://openalex.org/P4404661706"],"host_organization_lineage_names":["West Ukrainian 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":"The institute of accounting, control and analysis in the globalization circumstances","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.35774/ibo2020.03.007","doi":"https://doi.org/10.35774/ibo2020.03.007","is_oa":true,"landing_page_url":"https://doi.org/10.35774/ibo2020.03.007","pdf_url":"http://ibo.wunu.edu.ua/index.php/iboen/article/download/494/541","source":{"id":"https://openalex.org/S4210200399","display_name":"The institute of accounting control and analysis in the globalization circumstances","issn_l":"2410-0706","issn":["2410-0706","2410-9274"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus"],"host_organization":"https://openalex.org/P4404661706","host_organization_name":"West Ukrainian National University","host_organization_lineage":["https://openalex.org/P4404661706"],"host_organization_lineage_names":["West Ukrainian 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":"The institute of accounting, control and analysis in the globalization circumstances","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/W3145567643.pdf","grobid_xml":"https://content.openalex.org/works/W3145567643.grobid-xml"},"referenced_works_count":10,"referenced_works":["https://openalex.org/W591419093","https://openalex.org/W2887070851","https://openalex.org/W2965545190","https://openalex.org/W2984373514","https://openalex.org/W2995107684","https://openalex.org/W2995244933","https://openalex.org/W3000536223","https://openalex.org/W3089770564","https://openalex.org/W4229827634","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W4225255676","https://openalex.org/W2995244933","https://openalex.org/W3194150705","https://openalex.org/W4388566143","https://openalex.org/W4206782603","https://openalex.org/W3205154118","https://openalex.org/W7220272775","https://openalex.org/W3000536223","https://openalex.org/W3013596010","https://openalex.org/W7204686265"],"abstract_inverted_index":{"Introduction.":[0],"The":[1,83],"article":[2],"explores":[3],"the":[4,7,20,29,36,43,47,54,57,69,72,78,98,118,122,154,165,175,184,203,206,214,220,227,231,239,244,259],"essence":[5,119],"of":[6,9,25,38,45,51,59,71,74,77,86,92,100,124,137,156,159,167,177,180,186,205,208,216,222,226,233,235,241,246,256,261,266,281,284],"concept":[8],"\u201cdigital":[10],"accounting\",":[11],"highlights":[12],"its":[13,62,138,181],"historical":[14,131],"roots":[15,139],"and":[16,23,40,49,65,88,107,120,132,140,145,161,164,197,224,243,286],"current":[17],"discourse":[18],"in":[19,53,61,97,150,153],"contextual":[21],"relationship":[22],"interdependence":[24],"accounting,":[26],"information":[27,75,170,211],"technology,":[28],"World":[30],"Wide":[31],"Web":[32],"(the":[33],"Internet),":[34],"e-commerce,":[35],"Internet":[37],"Things":[39],"more.":[41],"Accordingly,":[42],"issues":[44],"rethinking":[46],"role":[48],"place":[50],"accounting":[52,126,152,217,228,236,285],"digital":[55,79,125,157,209,264],"economy,":[56],"study":[58],"changes":[60],"semantic,":[63],"methodological":[64,112,178],"conceptual":[66],"principles":[67,91],"under":[68],"influence":[70],"growth":[73,204],"potential":[76,207],"economic":[80,162,210],"space.":[81],"Methods.":[82],"dialectical":[84],"method":[85],"cognition":[87],"general":[89,108],"scientific":[90,101,270],"complex":[93],"researches":[94,271],"are":[95,114,253,272],"applied":[96],"course":[99],"research,":[102],"which":[103],"include":[104],"empirical,":[105],"theoretical-cognitive":[106],"logical":[109,133],"methods.":[110],"These":[111],"tools":[113],"used":[115],"to":[116,135,147,174],"consider":[117],"disclose":[121],"features":[123],"(observation,":[127],"comparison,":[128],"description,":[129],"generalization);":[130],"approaches":[134],"highlighting":[136],"evolution;":[141],"analysis,":[142],"synthesis,":[143],"analogy":[144],"abstraction":[146],"assess":[148],"trends":[149],"modern":[151],"context":[155],"transformations":[158],"social":[160],"development":[163,221,280],"formation":[166,260],"a":[168,254,262],"global":[169],"space;":[171],"systematic":[172],"approach":[173],"identification":[176],"problems":[179],"integration":[182],"into":[183],"system":[185],"intelligent":[187],"business":[188],"management.":[189],"Results.":[190],"It":[191],"is":[192],"concluded":[193],"that":[194],"significant":[195],"technological":[196],"informatization":[198],"changes,":[199],"as":[200,202,237],"well":[201],"space":[212],"stimulate":[213],"modernization":[215],"science,":[218],"promote":[219],"methodology":[223],"organization":[225],"process,":[229],"actualize":[230],"problem":[232],"positioning":[234],"activity,":[238],"profession":[240],"accountant":[242],"science":[245],"accounting.":[247,267],"Discussion.":[248],"Under":[249],"these":[250],"circumstances,":[251],"there":[252],"number":[255],"prerequisites":[257],"for":[258],"new":[263,276],"paradigm":[265],"Therefore,":[268],"further":[269],"extremely":[273],"important":[274],"-":[275],"concepts,":[277],"research":[278],"approaches,":[279],"certain":[282],"types":[283],"so":[287],"on.":[288]},"counts_by_year":[{"year":2026,"cited_by_count":8},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-04-13T00:00:00"}