{"id":"https://openalex.org/W32557598","doi":null,"title":"Development of Accounting Policies of Agricultural Enterprises","display_name":"Development of Accounting Policies of Agricultural Enterprises","publication_year":2014,"publication_date":"2014-01-01","ids":{"openalex":"https://openalex.org/W32557598","mag":"32557598"},"language":"en","primary_location":{"id":"mag:32557598","doi":null,"is_oa":false,"landing_page_url":"https://EconPapers.repec.org/RePEc:iaf:journl:y:2014:i:4:p:17-23","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accounting and Finance","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/A5038526166","display_name":"Maryna Dubinina","orcid":"https://orcid.org/0000-0002-3993-0622","observed_orcids":["https://orcid.org/0000-0002-3993-0622"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Maryna Dubinina","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-3993-0622","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5059437250","display_name":"Oksana Boyeva","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Oksana Boyeva","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":0.00588688,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"4","first_page":"17","last_page":"23"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.9765999913215637,"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/T13054","display_name":"Agricultural and Financial Auditing","score":0.9765999913215637,"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":0.013899999670684338,"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":0.00839999970048666,"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-policy","display_name":"accounting policy","score":0.8870000243186951},{"id":"https://openalex.org/keywords/agricultural-enterprises","display_name":"agricultural enterprises","score":0.9950000047683716},{"id":"https://openalex.org/keywords/accounting-process-improvement","display_name":"accounting process improvement","score":0.6480000019073486},{"id":"https://openalex.org/keywords/accounting-regulation","display_name":"accounting regulation","score":0.8479999899864197},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.8379999995231628},{"id":"https://openalex.org/keywords/accounting-software","display_name":"accounting software","score":0.7409999966621399}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7980335354804993},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.673862099647522},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5777571201324463},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.563754677772522},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5404478311538696},{"id":"https://openalex.org/C21654378","wikidata":"https://www.wikidata.org/wiki/Q1771203","display_name":"Project accounting","level":5,"score":0.516481876373291},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5058138370513916},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.47083616256713867},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.43347859382629395},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.4004022181034088},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.10582089424133301},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"mag:32557598","doi":null,"is_oa":false,"landing_page_url":"https://EconPapers.repec.org/RePEc:iaf:journl:y:2014:i:4:p:17-23","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Accounting and Finance","raw_type":null},{"id":"pmh:oai:RePEc:iaf:journl:y:2014:i:4:p:17-23","doi":null,"is_oa":false,"landing_page_url":"http://www.afj.org.ua/en/article/217/","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"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Zero hunger","score":0.6735000014305115,"id":"https://metadata.un.org/sdg/2"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":97,"referenced_works":["https://openalex.org/W1934094702","https://openalex.org/W1950972410","https://openalex.org/W1963576213","https://openalex.org/W1987054640","https://openalex.org/W2019607817","https://openalex.org/W2041287411","https://openalex.org/W2071638300","https://openalex.org/W2083927153","https://openalex.org/W2097255042","https://openalex.org/W2101760255","https://openalex.org/W2109363337","https://openalex.org/W2112196468","https://openalex.org/W2114675702","https://openalex.org/W2118258530","https://openalex.org/W2122227569","https://openalex.org/W2128739912","https://openalex.org/W2132165198","https://openalex.org/W2135636495","https://openalex.org/W2135883845","https://openalex.org/W2137476312","https://openalex.org/W2138434918","https://openalex.org/W2145980885","https://openalex.org/W2150550712","https://openalex.org/W2150575159","https://openalex.org/W2150878211","https://openalex.org/W2165610311","https://openalex.org/W2195422955","https://openalex.org/W2253429366","https://openalex.org/W2277895489","https://openalex.org/W2310467635","https://openalex.org/W2429444364","https://openalex.org/W2533097314","https://openalex.org/W2554268745","https://openalex.org/W2554947920","https://openalex.org/W2558767962","https://openalex.org/W2564934728","https://openalex.org/W2565164803","https://openalex.org/W2567068937","https://openalex.org/W2580434384","https://openalex.org/W2581082771","https://openalex.org/W2584017349","https://openalex.org/W2587297698","https://openalex.org/W2610716857","https://openalex.org/W2610958639","https://openalex.org/W2611463039","https://openalex.org/W2620325446","https://openalex.org/W2620733650","https://openalex.org/W2737453412","https://openalex.org/W2746549795","https://openalex.org/W2751538714","https://openalex.org/W2753065806","https://openalex.org/W2754947201","https://openalex.org/W2760946358","https://openalex.org/W2765774350","https://openalex.org/W2767128594","https://openalex.org/W2771328375","https://openalex.org/W2771488961","https://openalex.org/W2775344839","https://openalex.org/W2783063799","https://openalex.org/W2784813442","https://openalex.org/W2787816121","https://openalex.org/W2792616844","https://openalex.org/W2794762714","https://openalex.org/W2796111644","https://openalex.org/W2799717997","https://openalex.org/W2800526616","https://openalex.org/W2807849948","https://openalex.org/W2808686685","https://openalex.org/W2809848353","https://openalex.org/W2885326465","https://openalex.org/W2889646458","https://openalex.org/W2890930659","https://openalex.org/W2894917609","https://openalex.org/W2899847761","https://openalex.org/W2903150666","https://openalex.org/W2914568698","https://openalex.org/W2915554894","https://openalex.org/W2921485464","https://openalex.org/W2921682280","https://openalex.org/W2939235289","https://openalex.org/W2939853793","https://openalex.org/W2940487144","https://openalex.org/W2946185430","https://openalex.org/W2948930564","https://openalex.org/W2964447620","https://openalex.org/W2966884791","https://openalex.org/W2972104624","https://openalex.org/W2973125939","https://openalex.org/W2973656799","https://openalex.org/W2978882452","https://openalex.org/W2980030301","https://openalex.org/W2984684785","https://openalex.org/W2990507853","https://openalex.org/W2995961138","https://openalex.org/W2998175747","https://openalex.org/W3013582289","https://openalex.org/W3035047902"],"related_works":["https://openalex.org/W4416571384","https://openalex.org/W4405000418","https://openalex.org/W7219192451","https://openalex.org/W3159520335","https://openalex.org/W7222995364","https://openalex.org/W7151845287","https://openalex.org/W2311322961","https://openalex.org/W7165647098","https://openalex.org/W3126089698","https://openalex.org/W1769256780"],"abstract_inverted_index":{"Today,":[0],"the":[1,8,24,29,40,44,48,53,63,79,94,97,101,114,120,125,140,148,155],"availability":[2],"of":[3,10,23,31,33,36,42,55,65,68,77,83,96,100,116,122,127,143,150],"different":[4],"approaches":[5],"to":[6,27,46,134],"understanding":[7],"nature":[9],"accounting":[11,34,49,66,84,103,129,141,151],"policies":[12,104,152],"indicates":[13],"about":[14],"incomplete":[15],"scientific":[16],"research":[17],"in":[18,139,154],"this":[19],"area.":[20],"The":[21,60,91],"purpose":[22,121],"article":[25,61,92],"is":[26,111,132],"evaluate":[28],"features":[30,64],"development":[32],"policy":[35,67],"agricultural":[37,69],"enterprises":[38,70],"with":[39,74,124],"aim":[41],"identifying":[43],"ways":[45],"improve":[47],"process,":[50],"drawn":[51],"on":[52,113],"example":[54],"a":[56],"separate":[57],"business":[58,72],"entity.":[59],"analyses":[62],"as":[71],"entities":[73],"specific":[75],"objects":[76],"accounting,":[78],"current":[80],"legal":[81],"regulation":[82],"policies,":[85],"its":[86],"level":[87],"and":[88,105],"methodological":[89],"support.":[90],"contains":[93],"study":[95],"main":[98],"components":[99],"entity's":[102],"mechanisms":[106],"for":[107,119],"their":[108],"implementation.":[109],"Attention":[110],"focused":[112],"importance":[115],"internal":[117],"audit":[118],"correspondence":[123],"provisions":[126],"company's":[128],"policies.":[130],"It":[131],"proposed":[133],"include":[135],"information":[136],"completeness":[137],"control":[138],"software":[142],"additional":[144],"procedures":[145],"that":[146],"promote":[147],"principles":[149],"adopted":[153],"enterprise.":[156]},"counts_by_year":[],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}