{"id":"https://openalex.org/W3199130547","doi":null,"title":"Integrated accounting development on the principles of benchmarking","display_name":"Integrated accounting development on the principles of benchmarking","publication_year":2017,"publication_date":"2017-01-01","ids":{"openalex":"https://openalex.org/W3199130547","mag":"3199130547"},"language":"en","primary_location":{"id":"mag:3199130547","doi":null,"is_oa":false,"landing_page_url":"http://elibrary.donnuet.edu.ua/id/eprint/797","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5109519483","display_name":"Liubov Shevchenko","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Liubov Shevchenko","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5028341184","display_name":"\u041b\u044e\u0431\u043e\u0432 \u042f\u0440\u043e\u0441\u043b\u0430\u0432\u0456\u0432\u043d\u0430 \u0428\u0435\u0432\u0447\u0435\u043d\u043a\u043e","orcid":"https://orcid.org/0000-0003-2188-1735","observed_orcids":["https://orcid.org/0000-0003-2188-1735"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u041b\u044e\u0431\u043e\u0432 \u042f\u0440\u043e\u0441\u043b\u0430\u0432\u0456\u0432\u043d\u0430 \u0428\u0435\u0432\u0447\u0435\u043d\u043a\u043e","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-2188-1735","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103944269","display_name":"\u041b\u044e\u0431\u043e\u0432 \u042f\u0440\u043e\u0441\u043b\u0430\u0432\u043e\u0432\u043d\u0430 \u0428\u0435\u0432\u0447\u0435\u043d\u043a\u043e","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u041b\u044e\u0431\u043e\u0432 \u042f\u0440\u043e\u0441\u043b\u0430\u0432\u043e\u0432\u043d\u0430 \u0428\u0435\u0432\u0447\u0435\u043d\u043a\u043e","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5027314488","display_name":"Tetyana Zadnipranna","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Tetyana Zadnipranna","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5026707178","display_name":"\u0422\u0435\u0442\u044f\u043d\u0430 \u0417\u0430\u0434\u043d\u0456\u043f\u0440\u044f\u043d\u043d\u0430","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0422\u0435\u0442\u044f\u043d\u0430 \u0417\u0430\u0434\u043d\u0456\u043f\u0440\u044f\u043d\u043d\u0430","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9868000149726868,"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/T10797","display_name":"Accounting and Organizational Management","score":0.9868000149726868,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.01119999960064888,"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/T10910","display_name":"Corporate Governance and Management","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/integrated-accounting","display_name":"integrated accounting","score":0.9190000295639038},{"id":"https://openalex.org/keywords/benchmarking","display_name":"benchmarking","score":0.9869999885559082},{"id":"https://openalex.org/keywords/budgeting","display_name":"budgeting","score":0.8379999995231628},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.6869999766349792},{"id":"https://openalex.org/keywords/analysis-of-variance","display_name":"analysis of variance","score":0.8230000138282776},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.44200000166893005},{"id":"https://openalex.org/keywords/business-vision","display_name":"business vision","score":0.5350000262260437},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.5180000066757202},{"id":"https://openalex.org/keywords/manufacturing-processes","display_name":"production process","score":0.4970000088214874}],"concepts":[{"id":"https://openalex.org/C86251818","wikidata":"https://www.wikidata.org/wiki/Q816754","display_name":"Benchmarking","level":2,"score":0.7928624749183655},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.660355269908905},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.643978476524353},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5100439190864563},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5061635375022888},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.48033228516578674},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.47844910621643066},{"id":"https://openalex.org/C2164484","wikidata":"https://www.wikidata.org/wiki/Q5170150","display_name":"Core (optical fiber)","level":2,"score":0.47071999311447144},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4663136899471283},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.4339718818664551},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.42501550912857056},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.40667328238487244},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3460022211074829},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.28992897272109985},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2165699303150177},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.21401384472846985},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.15593838691711426},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C76155785","wikidata":"https://www.wikidata.org/wiki/Q418","display_name":"Telecommunications","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3199130547","doi":null,"is_oa":false,"landing_page_url":"http://elibrary.donnuet.edu.ua/id/eprint/797","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3201881524","https://openalex.org/W2922650425","https://openalex.org/W2807329636","https://openalex.org/W7099955285","https://openalex.org/W618875927","https://openalex.org/W1487970758","https://openalex.org/W325449204","https://openalex.org/W7057437223","https://openalex.org/W7112996075","https://openalex.org/W2991897352"],"abstract_inverted_index":{"Involving":[0],"the":[1,21,28,41,47,51,79,95],"budgeting":[2],"as":[3,5,23],"well":[4],"all":[6,46,70,85],"other":[7],"types":[8,11,15,71],"of":[9,12,18,27,50,72,94],"accounting,":[10,73],"analyses":[13,75],"and":[14,32,39,58,76],"&":[16],"levels":[17],"control":[19,77],"introduces":[20],"term":[22],"\u2018vision\u2019":[24],"i.e.":[25],"description":[26],"future":[29],"business":[30,52],"activities":[31],"prospective":[33],"tax":[34],"system;":[35],"ability":[36],"to":[37,68],"find":[38],"improve":[40],"variances":[42],"in":[43],"time;":[44],"reflecting":[45,89],"core":[48],"parameters":[49],"entity,":[53],"its":[54,61],"mission":[55],"(set":[56],"goals":[57],"objectives),":[59],"paying":[60],"taxes.":[62],"Nowadays":[63],"there":[64],"is":[65],"a":[66],"trend":[67],"involve":[69],"budgeting,":[74],"into":[78],"company":[80],"management":[81,87],"requiring":[82],"meeting":[83],"off":[84],"general":[86],"proven":[88],"relationships":[90],"between":[91],"different":[92],"elements":[93],"manufacturing":[96],"process.":[97],"Keywords":[99]},"counts_by_year":[],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2021-09-27T00:00:00"}