{"id":"https://openalex.org/W4283591924","doi":"https://doi.org/10.51599/10.51599/are.2022.08.02.01","title":"Sustainable transformation of accounting in agriculture","display_name":"Sustainable transformation of accounting in agriculture","publication_year":2022,"publication_date":"2022-06-20","ids":{"openalex":"https://openalex.org/W4283591924","doi":"https://doi.org/10.51599/10.51599/are.2022.08.02.01"},"language":"en","primary_location":{"id":"doi:10.51599/10.51599/are.2022.08.02.01","doi":"https://doi.org/10.51599/10.51599/are.2022.08.02.01","is_oa":true,"landing_page_url":"https://doi.org/10.51599/10.51599/are.2022.08.02.01","pdf_url":null,"source":{"id":"https://openalex.org/S4210216073","display_name":"Agricultural and Resource Economics International Scientific E-Journal","issn_l":"2414-584X","issn":["2414-584X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-20","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Agricultural and Resource Economics: International Scientific E-Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","datacite","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.51599/10.51599/are.2022.08.02.01","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5065173290","display_name":"Anas Mohammad Alrowwad","orcid":"https://orcid.org/0000-0002-6808-6766","observed_orcids":["https://orcid.org/0000-0002-6808-6766"]},"institutions":[{"id":"https://openalex.org/I33926330","display_name":"Al-Balqa Applied University","ror":"https://ror.org/00qedmt22","country_code":"JO","type":"education","lineage":["https://openalex.org/I33926330"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Anas Mohammad Alrowwad","raw_affiliation_strings":["Al-Balqa Applied University"],"raw_orcid":"https://orcid.org/0000-0002-6808-6766","affiliations":[{"raw_affiliation_string":"Al-Balqa Applied University","institution_ids":["https://openalex.org/I33926330"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5069371096","display_name":"Khaled Ahmad Alhasanat","orcid":"https://orcid.org/0000-0001-8274-4246","observed_orcids":["https://orcid.org/0000-0001-8274-4246"]},"institutions":[{"id":"https://openalex.org/I33926330","display_name":"Al-Balqa Applied University","ror":"https://ror.org/00qedmt22","country_code":"JO","type":"education","lineage":["https://openalex.org/I33926330"]}],"countries":["JO"],"is_corresponding":false,"raw_author_name":"Khaled Ahmad Alhasanat","raw_affiliation_strings":["Al-Balqa Applied University"],"raw_orcid":"https://orcid.org/0000-0001-8274-4246","affiliations":[{"raw_affiliation_string":"Al-Balqa Applied University","institution_ids":["https://openalex.org/I33926330"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5051227935","display_name":"\u041eleh Sokil","orcid":"https://orcid.org/0000-0002-3121-826X","observed_orcids":["https://orcid.org/0000-0002-3121-826X"]},"institutions":[{"id":"https://openalex.org/I4210113200","display_name":"Dmytro Motornyi Tavria State Agrotechnological University","ror":"https://ror.org/01v2hty12","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210113200"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Oleh Sokil","raw_affiliation_strings":["Dmytro Motornyi Tavria State Agrotechnological University"],"raw_orcid":"https://orcid.org/0000-0002-3121-826X","affiliations":[{"raw_affiliation_string":"Dmytro Motornyi Tavria State Agrotechnological University","institution_ids":["https://openalex.org/I4210113200"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5026454580","display_name":"Serhii Halko","orcid":"https://orcid.org/0000-0001-7991-0311","observed_orcids":["https://orcid.org/0000-0001-7991-0311"]},"institutions":[{"id":"https://openalex.org/I4210113200","display_name":"Dmytro Motornyi Tavria State Agrotechnological University","ror":"https://ror.org/01v2hty12","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210113200"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Serhii Halko","raw_affiliation_strings":["Dmytro Motornyi Tavria State Agrotechnological University"],"raw_orcid":"https://orcid.org/0000-0001-7991-0311","affiliations":[{"raw_affiliation_string":"Dmytro Motornyi Tavria State Agrotechnological University","institution_ids":["https://openalex.org/I4210113200"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5011732457","display_name":"\u0421\u0432\u0456\u0442\u043b\u0430\u043d\u0430 \u041a\u0443\u0447\u0435\u0440\u043a\u043e\u0432\u0430","orcid":"https://orcid.org/0000-0002-1953-063X","observed_orcids":["https://orcid.org/0000-0002-1953-063X"]},"institutions":[{"id":"https://openalex.org/I4210113200","display_name":"Dmytro Motornyi Tavria State Agrotechnological University","ror":"https://ror.org/01v2hty12","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210113200"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Svitlana Kucherkova","raw_affiliation_strings":["Dmytro Motornyi Tavria State Agrotechnological University"],"raw_orcid":"https://orcid.org/0000-0002-1953-063X","affiliations":[{"raw_affiliation_string":"Dmytro Motornyi Tavria State Agrotechnological University","institution_ids":["https://openalex.org/I4210113200"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":300,"currency":"EUR","value_usd":323},"apc_paid":{"value":300,"currency":"EUR","value_usd":323},"fwci":7.3479,"has_fulltext":true,"cited_by_count":27,"citation_normalized_percentile":{"value":0.97193606,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":99},"biblio":{"volume":"8","issue":"2","first_page":"5","last_page":"29"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.48339998722076416,"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/T13509","display_name":"Accounting and Financial Management","score":0.48339998722076416,"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/T13054","display_name":"Agricultural and Financial Auditing","score":0.3882000148296356,"subfield":{"id":"https://openalex.org/subfields/1100","display_name":"General Agricultural and Biological Sciences"},"field":{"id":"https://openalex.org/fields/11","display_name":"Agricultural and Biological Sciences"},"domain":{"id":"https://openalex.org/domains/1","display_name":"Life Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.07540000230073929,"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/sustainability-accounting","display_name":"sustainability accounting","score":0.8790000081062317},{"id":"https://openalex.org/keywords/agricultural-enterprises","display_name":"agricultural enterprises","score":0.7979999780654907},{"id":"https://openalex.org/keywords/sustainable-development","display_name":"sustainable development","score":0.652999997138977},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.5879999995231628},{"id":"https://openalex.org/keywords/financial-accounting","display_name":"financial accounting","score":0.9449999928474426},{"id":"https://openalex.org/keywords/stakeholder-information-needs","display_name":"stakeholder information needs","score":0.7070000171661377},{"id":"https://openalex.org/keywords/social-and-environmental-reporting","display_name":"social and environmental reporting","score":0.492000013589859},{"id":"https://openalex.org/keywords/sustainability-reports","display_name":"sustainability reports","score":0.38100001215934753},{"id":"https://openalex.org/keywords/accounting-system-transformation","display_name":"accounting system transformation","score":0.6269999742507935},{"id":"https://openalex.org/keywords/entrepreneurial-capital","display_name":"entrepreneurial capital","score":0.4449999928474426},{"id":"https://openalex.org/keywords/accounting-education-and-training","display_name":"accounting education and training","score":0.4309999942779541},{"id":"https://openalex.org/keywords/accounting-information","display_name":"accounting information","score":0.30300000309944153}],"concepts":[{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5916126370429993},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.5651041865348816},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.49142754077911377},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.48144906759262085},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4781276285648346},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.4781269133090973},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4767818748950958},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.46997517347335815},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.4498613476753235},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.4409586787223816},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.38154762983322144},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.29607635736465454},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18533188104629517},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1228291392326355},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.12242043018341064},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.51599/10.51599/are.2022.08.02.01","doi":"https://doi.org/10.51599/10.51599/are.2022.08.02.01","is_oa":true,"landing_page_url":"https://doi.org/10.51599/10.51599/are.2022.08.02.01","pdf_url":null,"source":{"id":"https://openalex.org/S4210216073","display_name":"Agricultural and Resource Economics International Scientific E-Journal","issn_l":"2414-584X","issn":["2414-584X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-20","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Agricultural and Resource Economics: International Scientific E-Journal","raw_type":"journal-article"},{"id":"doi:10.51599/are.2022.08.02.01","doi":"https://doi.org/10.51599/are.2022.08.02.01","is_oa":true,"landing_page_url":"https://doi.org/10.51599/are.2022.08.02.01","pdf_url":"https://are-journal.com/are/article/download/529/337","source":{"id":"https://openalex.org/S4210216073","display_name":"Agricultural and Resource Economics International Scientific E-Journal","issn_l":"2414-584X","issn":["2414-584X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-20","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Agricultural and Resource Economics: International Scientific E-Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ags:areint:322718","doi":null,"is_oa":false,"landing_page_url":"https://ageconsearch.umn.edu/record/322718/files/1_Alrowwad_article.pdf","pdf_url":"https://ageconsearch.umn.edu/record/322718/files/1_Alrowwad_article.pdf","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"},{"id":"pmh:oai:ageconsearch.umn.edu:322718","doi":null,"is_oa":true,"landing_page_url":"http://ageconsearch.umn.edu/record/322718","pdf_url":null,"source":{"id":"https://openalex.org/S4306401616","display_name":"AgEcon Search (University of Minnesota, USA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210120349","host_organization_name":"University of Minnesota Rochester","host_organization_lineage":["https://openalex.org/I4210120349"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://ageconsearch.umn.edu/record/322718","raw_type":"Text"},{"id":"pmh:oai:doaj.org/article:0b8a012ce5064a89b193bbe21433da36","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/0b8a012ce5064a89b193bbe21433da36","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","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":"Agricultural and Resource Economics, Vol 8, Iss 2, Pp 5-29 (2022)","raw_type":"article"},{"id":"doi:10.22004/ag.econ.322718","doi":"https://doi.org/10.22004/ag.econ.322718","is_oa":true,"landing_page_url":"https://doi.org/10.22004/ag.econ.322718","pdf_url":null,"source":{"id":"https://openalex.org/S4306401616","display_name":"AgEcon Search (University of Minnesota, USA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210120349","host_organization_name":"University of Minnesota Rochester","host_organization_lineage":["https://openalex.org/I4210120349"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"}],"best_oa_location":{"id":"doi:10.51599/10.51599/are.2022.08.02.01","doi":"https://doi.org/10.51599/10.51599/are.2022.08.02.01","is_oa":true,"landing_page_url":"https://doi.org/10.51599/10.51599/are.2022.08.02.01","pdf_url":null,"source":{"id":"https://openalex.org/S4210216073","display_name":"Agricultural and Resource Economics International Scientific E-Journal","issn_l":"2414-584X","issn":["2414-584X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-20","russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Agricultural and Resource Economics: International Scientific E-Journal","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/W4283591924.pdf","grobid_xml":"https://content.openalex.org/works/W4283591924.grobid-xml"},"referenced_works_count":49,"referenced_works":["https://openalex.org/W1495488972","https://openalex.org/W1967851007","https://openalex.org/W2028246294","https://openalex.org/W2090028228","https://openalex.org/W2102808107","https://openalex.org/W2112058983","https://openalex.org/W2120954854","https://openalex.org/W2129658695","https://openalex.org/W2226301278","https://openalex.org/W2239721969","https://openalex.org/W2590149466","https://openalex.org/W2590153891","https://openalex.org/W2780937827","https://openalex.org/W2910552116","https://openalex.org/W2929769210","https://openalex.org/W2943717629","https://openalex.org/W2955907333","https://openalex.org/W3011505042","https://openalex.org/W3027841657","https://openalex.org/W3061944482","https://openalex.org/W3070698748","https://openalex.org/W3084191630","https://openalex.org/W3100399844","https://openalex.org/W3113869109","https://openalex.org/W3125172839","https://openalex.org/W3128277664","https://openalex.org/W3133229298","https://openalex.org/W3136399797","https://openalex.org/W3165205263","https://openalex.org/W3170467596","https://openalex.org/W3181627057","https://openalex.org/W3185721914","https://openalex.org/W3193812129","https://openalex.org/W3199908942","https://openalex.org/W3204040317","https://openalex.org/W3207086656","https://openalex.org/W3207381591","https://openalex.org/W3215777584","https://openalex.org/W4200309563","https://openalex.org/W4230319966","https://openalex.org/W4239682407","https://openalex.org/W4239829183","https://openalex.org/W4247965137","https://openalex.org/W4248802338","https://openalex.org/W4252538883","https://openalex.org/W4253400684","https://openalex.org/W4254057643","https://openalex.org/W4255036320","https://openalex.org/W4320302041"],"related_works":["https://openalex.org/W4229931360","https://openalex.org/W4392607242","https://openalex.org/W7131063364","https://openalex.org/W2616615717","https://openalex.org/W3008740408","https://openalex.org/W3188543968","https://openalex.org/W7058153852","https://openalex.org/W4381197161","https://openalex.org/W2790606876","https://openalex.org/W4404504800"],"abstract_inverted_index":{"Purpose.":[0],"The":[1,267,338,490,537],"purpose":[2],"of":[3,11,19,30,50,60,92,105,108,114,119,124,127,132,137,149,155,163,171,188,198,206,212,217,225,232,235,246,269,272,276,287,308,318,341,351,359,370,376,396,408,426,434,445,448,481,493,501,509,520,529,533,552,567,575],"the":[4,9,17,20,28,33,65,89,106,120,125,133,147,153,183,195,199,204,210,215,223,233,243,270,296,306,312,316,328,349,354,357,368,374,406,413,416,420,423,427,432,443,446,479,494,499,507,518,526,530,534,541,550,565,573],"article":[5,495,542],"is":[6,279,331,440,461],"to":[7,53,72,94,300,334,353,361,385,498],"model":[8,104],"paradigm":[10,145,340],"accounting":[12,51,70,78,110,208,261,342,352,378,397,429,435,464,483,521,570],"and":[13,38,46,83,111,116,130,135,161,174,178,185,209,222,238,250,259,291,303,343,388,398,418,431,456,460,468,475,504,522,554],"reporting":[14,138,151,275,344,399],"development":[15,148,190,264,274,350,528,551],"in":[16,43,122,152,176,305,391,436,463,540,549,557,564,572],"context":[18,574],"sustainable":[21,57,73,98,109,156,189,263,273,449,527,576],"agricultural":[22,277,401],"enterprise.":[23],"Methodology":[24],"/":[25,381,488],"approach.":[26],"In":[27,241,311],"process":[29,140],"working":[31],"on":[32,281,412,419,478],"article,":[34],"general":[35],"scientific":[36,297,309,323,382],"methods":[37,59,193],"methodological":[39,186,196,292,455,458,476,502],"techniques":[40],"were":[41,194,220,253,265],"used,":[42],"particular,":[44],"monographic":[45],"system":[47,71,395,430],"analysis":[48,62],"(formation":[49],"information":[52,93,226],"take":[54,95],"into":[55,96],"account":[56,97],"development);":[58,99,157],"comparative":[61],"(when":[63,87,101,142],"studying":[64],"transition":[66,358,372],"from":[67],"a":[68,103,112,144,168,230,256,285,322,332,362,393,452,513],"traditional":[69],"accounting);":[74],"grouping":[75,77],"(for":[76],"types":[79,216],"by":[80,295,484],"user":[81],"groups":[82],"information);":[84,139],"structural-and-logical":[85],"compilation":[86],"formulating":[88],"conceptual":[90],"foundations":[91],"modeling":[100,392],"building":[102],"concept":[107,211,516],"map":[113],"internal":[115],"external":[117],"stakeholders":[118],"enterprise":[121,150,428],"terms":[123],"level":[126,500],"influence,":[128],"interest":[129],"direction":[131],"formation":[134,162,519,566],"use":[136,508],"approach":[141],"developing":[143],"for":[146,262,356,400,517,525],"field":[154],"abstract-logical":[158],"(theoretical":[159],"generalization":[160],"conclusions);":[164],"graphical":[165],"method":[166],"(with":[167],"visual":[169],"display":[170],"economic":[172,555],"phenomena":[173],"processes":[175],"time":[177],"space);":[179],"system-functional":[180],"(to":[181],"generalize":[182],"theoretical":[184,320],"aspects":[187],"accounting).":[191],"These":[192],"basis":[197],"study.":[200],"Results.":[201],"To":[202],"determine":[203],"category":[205],"sustainability":[207],"its":[213,282,336],"reporting,":[214,470],"entrepreneurial":[218],"capital":[219],"studied,":[221],"characteristics":[224],"that":[227],"arises":[228],"as":[229,284],"result":[231],"implementation":[234],"economic,":[236],"social,":[237],"environmental":[239],"activities.":[240],"addition,":[242],"main":[244,491],"users":[245],"information,":[247],"their":[248,251],"goals,":[249],"needs":[252],"identified.":[254],"As":[255],"result,":[257],"management":[258],"financial":[260,469],"highlighted.":[266],"functioning":[268],"institution":[271,433],"enterprises":[278,402],"based":[280],"\"paradigm\"":[283],"set":[286],"generalized":[288],"ideas,":[289],"hypotheses,":[290],"approaches":[293],"shared":[294],"community,":[298],"acceptable":[299],"other":[301,421],"institutions,":[302],"formalized":[304],"form":[307],"theories.":[310],"case":[313],"when,":[314],"within":[315],"framework":[317],"existing":[319],"postulates,":[321],"institute":[324],"cannot":[325],"effectively":[326],"solve":[327],"issues,":[329],"there":[330],"need":[333],"change":[335],"paradigm.":[337],"proposed":[339],"will":[345],"not":[346],"only":[347],"orient":[348],"prospects":[355],"mankind":[360],"harmonious":[363],"economy":[364],"but":[365],"also":[366],"facilitate":[367],"acceleration":[369],"this":[371],"through":[373],"introduction":[375],"progressive":[377],"systems.":[379],"Originality":[380],"novelty.":[383],"Due":[384],"all":[386],"findings":[387],"conducted":[389],"research":[390],"new":[394,514],"we":[403],"could":[404],"generate":[405],"definition":[407],"\u201csustainability":[409],"accounting\u201d,":[410],"which,":[411],"one":[414],"hand,":[415],"segmental,":[417],"\u2013":[422],"organic":[424],"component":[425],"socio-economic":[437],"relations,":[438],"which":[439,471,510],"organized":[441],"at":[442],"request":[444],"policy":[447],"development,":[450],"has":[451],"corresponding":[453],"theoretical,":[454],"organizational":[457,474],"support":[459,524],"identified":[462],"policy,":[465],"operational,":[466],"statistical":[467],"provides":[472],"an":[473],"focus":[477],"construction":[480],"such":[482],"enterprises.":[485],"Practical":[486],"value":[487],"implications.":[489],"provisions":[492],"are":[496,543],"brought":[497],"generalizations":[503],"applied":[505],"tools,":[506],"allows":[511],"adopting":[512],"holistic":[515],"analytical":[523],"institutional":[531,569],"units":[532],"agrarian":[535],"sector.":[536],"recommendations":[538],"outlined":[539],"fully":[544],"consistent":[545],"with":[546],"modern":[547,568],"trends":[548],"socio-ecological":[553],"relations":[556],"society,":[558],"therefore,":[559],"they":[560],"can":[561],"be":[562],"used":[563],"methodology":[571],"development.":[577]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":12},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2022-06-28T00:00:00"}
