{"id":"https://openalex.org/W3202002244","doi":null,"title":"\u041e\u0431\u0491\u0440\u0443\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u043e\u0446\u0456\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043a\u0430\u043b\u044c\u043a\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442 \u043d\u0430 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0456","display_name":"\u041e\u0431\u0491\u0440\u0443\u043d\u0442\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u043e\u0446\u0456\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043a\u0430\u043b\u044c\u043a\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442 \u043d\u0430 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0456","publication_year":2021,"publication_date":"2021-06-25","ids":{"openalex":"https://openalex.org/W3202002244","mag":"3202002244"},"language":"uk","primary_location":{"id":"mag:3202002244","doi":null,"is_oa":true,"landing_page_url":"https://economics-msu.com.ua/web/uploads/pdf/Scientific Bulletin of MSU. Series Economics_2017_Issue_2(8)_148-152.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210174903","display_name":"Scientific Bulletin of Mukachevo State University Series \u201cEconomics\u201d","issn_l":"2313-8114","issn":["2313-8114","2518-1254"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a \u041c\u0443\u043a\u0430\u0447\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. \u0421\u0435\u0440\u0456\u044f \u00ab\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430\u00bb","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://economics-msu.com.ua/web/uploads/pdf/Scientific Bulletin of MSU. Series Economics_2017_Issue_2(8)_148-152.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5056049252","display_name":"Svitlana Nesterova","orcid":"https://orcid.org/0000-0002-7813-3378","observed_orcids":["https://orcid.org/0000-0002-7813-3378"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Svitlana Nesterova","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-7813-3378","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5067024409","display_name":"\u0410. \u0413. \u041b\u0438\u0437\u0430\u043d\u0435\u0446\u044c","orcid":"https://orcid.org/0000-0002-6432-1685","observed_orcids":["https://orcid.org/0000-0002-6432-1685"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0410\u043d\u0436\u0435\u043b\u0430 \u0413\u0435\u0439\u0437\u0456\u0432\u043d\u0430 \u041b\u0438\u0437\u0430\u043d\u0435\u0446\u044c","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":"148","last_page":"152"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.5932999849319458,"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":0.5932999849319458,"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":0.23770000040531158,"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":0.09449999779462814,"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/cost-accounting","display_name":"cost accounting","score":0.9580000042915344},{"id":"https://openalex.org/keywords/firm-profitability","display_name":"firm profitability","score":0.4169999957084656}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2456587553024292}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3202002244","doi":null,"is_oa":true,"landing_page_url":"https://economics-msu.com.ua/web/uploads/pdf/Scientific Bulletin of MSU. Series Economics_2017_Issue_2(8)_148-152.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210174903","display_name":"Scientific Bulletin of Mukachevo State University Series \u201cEconomics\u201d","issn_l":"2313-8114","issn":["2313-8114","2518-1254"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a \u041c\u0443\u043a\u0430\u0447\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. \u0421\u0435\u0440\u0456\u044f \u00ab\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430\u00bb","raw_type":null}],"best_oa_location":{"id":"mag:3202002244","doi":null,"is_oa":true,"landing_page_url":"https://economics-msu.com.ua/web/uploads/pdf/Scientific Bulletin of MSU. Series Economics_2017_Issue_2(8)_148-152.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210174903","display_name":"Scientific Bulletin of Mukachevo State University Series \u201cEconomics\u201d","issn_l":"2313-8114","issn":["2313-8114","2518-1254"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["erih-plus","poland-20"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u041d\u0430\u0443\u043a\u043e\u0432\u0438\u0439 \u0432\u0456\u0441\u043d\u0438\u043a \u041c\u0443\u043a\u0430\u0447\u0456\u0432\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443. \u0421\u0435\u0440\u0456\u044f \u00ab\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430\u00bb","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3217699876","https://openalex.org/W2994852297","https://openalex.org/W7035068788","https://openalex.org/W7072391450","https://openalex.org/W6997585997","https://openalex.org/W4321352027","https://openalex.org/W6988196901","https://openalex.org/W7072562402","https://openalex.org/W2618787471","https://openalex.org/W3006476635"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2021-10-11T00:00:00"}