{"id":"https://openalex.org/W4361986012","doi":"https://doi.org/10.33146/2307-9878-2023-1(99)-31-37","title":"Development of Accounting: Challenges and Prospects in the Context of European Integration","display_name":"Development of Accounting: Challenges and Prospects in the Context of European Integration","publication_year":2023,"publication_date":"2023-01-01","ids":{"openalex":"https://openalex.org/W4361986012","doi":"https://doi.org/10.33146/2307-9878-2023-1(99)-31-37"},"language":"en","primary_location":{"id":"doi:10.33146/2307-9878-2023-1(99)-31-37","doi":"https://doi.org/10.33146/2307-9878-2023-1(99)-31-37","is_oa":true,"landing_page_url":"https://doi.org/10.33146/2307-9878-2023-1(99)-31-37","pdf_url":"https://doi.org/10.33146/2307-9878-2023-1(99)-31-37","source":{"id":"https://openalex.org/S4210194399","display_name":"Oblik i finansi","issn_l":"2307-9878","issn":["2307-9878","2518-1181"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"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":"Oblik i finansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.33146/2307-9878-2023-1(99)-31-37","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010382371","display_name":"\u0414\u043c\u0438\u0442\u0440\u043e \u041b\u0435\u043e\u043d\u0442\u0456\u0439\u043e\u0432\u0438\u0447 \u041a\u043e\u0431\u0435\u0446\u044c","orcid":"https://orcid.org/0000-0002-4822-2951","observed_orcids":["https://orcid.org/0000-0002-4822-2951"]},"institutions":[{"id":"https://openalex.org/I164756455","display_name":"Khmelnytskyi National University","ror":"https://ror.org/04r8a1r80","country_code":"UA","type":"education","lineage":["https://openalex.org/I164756455"]}],"countries":["UA"],"is_corresponding":true,"raw_author_name":"Dmytro Kobets","raw_affiliation_strings":["Khmelnytsky National University, Khmelnytsky, Ukraine","Dmytro Kobets, Khmelnytsky National University, Khmelnytsky, Ukraine"],"raw_orcid":"https://orcid.org/0000-0002-4822-2951","affiliations":[{"raw_affiliation_string":"Khmelnytsky National University, Khmelnytsky, Ukraine","institution_ids":["https://openalex.org/I164756455"]},{"raw_affiliation_string":"Dmytro Kobets, Khmelnytsky National University, Khmelnytsky, Ukraine","institution_ids":["https://openalex.org/I164756455"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5010382371"],"corresponding_institution_ids":["https://openalex.org/I164756455"],"apc_list":{"value":50,"currency":"USD","value_usd":50},"apc_paid":{"value":50,"currency":"USD","value_usd":50},"fwci":1.0133,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.75192575,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":null,"issue":"1(99)","first_page":"31","last_page":"37"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.8256999850273132,"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":0.8256999850273132,"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":0.13089999556541443,"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":0.011300000362098217,"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/development-of-accounting","display_name":"accounting development","score":0.8830000162124634},{"id":"https://openalex.org/keywords/european-integration","display_name":"European integration","score":0.9490000009536743},{"id":"https://openalex.org/keywords/digitalization-of-accounting","display_name":"digitalization of accounting","score":0.7850000262260437},{"id":"https://openalex.org/keywords/accounting-harmonization","display_name":"accounting harmonization","score":0.8629999756813049},{"id":"https://openalex.org/keywords/european-accounting-standards","display_name":"European accounting standards","score":0.8149999976158142},{"id":"https://openalex.org/keywords/accounting-standardization","display_name":"accounting standardization","score":0.9129999876022339},{"id":"https://openalex.org/keywords/accounting-automation","display_name":"accounting automation","score":0.5170000195503235},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.550000011920929},{"id":"https://openalex.org/keywords/ukraine","display_name":"Ukraine","score":0.37400001287460327},{"id":"https://openalex.org/keywords/business-management","display_name":"business management","score":0.6430000066757202}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5997933149337769},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.4976640045642853},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4940336346626282},{"id":"https://openalex.org/C2779962950","wikidata":"https://www.wikidata.org/wiki/Q5659376","display_name":"Harmonization","level":2,"score":0.4882628917694092},{"id":"https://openalex.org/C188087704","wikidata":"https://www.wikidata.org/wiki/Q369577","display_name":"Standardization","level":2,"score":0.47466543316841125},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.4647841453552246},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4243679642677307},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.3246929943561554},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.28133368492126465},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"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/C24890656","wikidata":"https://www.wikidata.org/wiki/Q82811","display_name":"Acoustics","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":3,"locations":[{"id":"doi:10.33146/2307-9878-2023-1(99)-31-37","doi":"https://doi.org/10.33146/2307-9878-2023-1(99)-31-37","is_oa":true,"landing_page_url":"https://doi.org/10.33146/2307-9878-2023-1(99)-31-37","pdf_url":"https://doi.org/10.33146/2307-9878-2023-1(99)-31-37","source":{"id":"https://openalex.org/S4210194399","display_name":"Oblik i finansi","issn_l":"2307-9878","issn":["2307-9878","2518-1181"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"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":"Oblik i finansi","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:iaf:journl:y:2023:i:1:p:31-37","doi":null,"is_oa":false,"landing_page_url":"http://www.afj.org.ua/en/article/966/","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"},{"id":"pmh:oai:doaj.org/article:6cf60f53a71d4c3f9d5b03f503b21a44","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/6cf60f53a71d4c3f9d5b03f503b21a44","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":"\u041e\u0431\u043b\u0456\u043a \u0456 \u0444\u0456\u043d\u0430\u043d\u0441\u0438, Iss 1(99), Pp 31-37 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.33146/2307-9878-2023-1(99)-31-37","doi":"https://doi.org/10.33146/2307-9878-2023-1(99)-31-37","is_oa":true,"landing_page_url":"https://doi.org/10.33146/2307-9878-2023-1(99)-31-37","pdf_url":"https://doi.org/10.33146/2307-9878-2023-1(99)-31-37","source":{"id":"https://openalex.org/S4210194399","display_name":"Oblik i finansi","issn_l":"2307-9878","issn":["2307-9878","2518-1181"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"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":"Oblik i finansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4361986012.pdf","grobid_xml":"https://content.openalex.org/works/W4361986012.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W3159093118","https://openalex.org/W4285360715"],"related_works":["https://openalex.org/W4313500655","https://openalex.org/W6912286371","https://openalex.org/W4399295255","https://openalex.org/W7221439944","https://openalex.org/W7134064825","https://openalex.org/W4402529216","https://openalex.org/W7010481609","https://openalex.org/W3152956658","https://openalex.org/W4391539291","https://openalex.org/W7111793148"],"abstract_inverted_index":{"Digital":[0],"technologies":[1,28,41],"are":[2,178],"actively":[3],"penetrating":[4],"the":[5,58,61,73,83,92,108,120,156,165,170,173,185,189,195,198,230,240,246],"life":[6],"of":[7,47,60,75,88,94,104,116,122,134,138,145,149,155,169,191,197,227,234,242,249],"every":[8],"person,":[9],"reducing":[10],"labor":[11],"costs":[12],"while":[13],"requiring":[14],"a":[15,25,53,101,125],"more":[16,18],"intellectual,":[17],"creative":[19],"approach":[20],"to":[21,81,99,187,194,203,238],"solving":[22],"problems":[23],"from":[24],"person.":[26],"Information":[27],"also":[29,179],"enable":[30],"automating":[31],"and":[32,35,68,86,98,143,172,208,212,245],"optimizing":[33],"settlement":[34],"accounting":[36,43,66,89,105,123,135,139,157,192,207],"operations.":[37],"However,":[38],"using":[39],"information":[40,209],"in":[42,91],"is":[44,160,182],"only":[45],"one":[46],"many":[48],"challenges.":[49],"Ukraine":[50],"has":[51],"declared":[52],"European":[54,76,110,150,166,199,231],"integration":[55,96,111,167,232],"direction":[56],"for":[57,175,222],"development":[59,90,106,121,158],"economy,":[62],"which":[63],"involves":[64],"bringing":[65],"processes":[67],"procedures":[69,193],"into":[70,128,163],"compliance":[71,148],"with":[72,147,205],"requirements":[74,196],"standards.":[77,151],"The":[78,113,152],"article":[79],"aims":[80],"analyze":[82],"main":[84,131],"challenges":[85],"perspectives":[87],"context":[93],"Ukraine's":[95],"intentions":[97,168,233],"develop":[100],"conceptual":[102],"model":[103,159],"considering":[107,229],"state's":[109],"intentions.":[112],"article's":[114],"analysis":[115],"scientific":[117],"studies":[118],"on":[119,184],"provides":[124],"thorough":[126],"insight":[127],"identifying":[129],"its":[130,176],"trends:":[132],"digitalization":[133],"processes,":[136],"harmonization":[137],"regulatory":[140],"acts,":[141],"unification":[142],"consolidation":[144],"reporting":[146],"component":[153],"structure":[154],"substantiated,":[161],"taking":[162],"account":[164],"state,":[171],"steps":[174],"implementation":[177],"proposed.":[180],"Attention":[181],"focused":[183],"need":[186],"intensify":[188],"standardization":[190],"space,":[200],"training":[201],"specialists":[202],"interact":[204],"digital":[206,224],"processing":[210],"tools,":[211],"creating":[213],"an":[214],"optimal":[215],"internal":[216],"environment":[217],"within":[218],"business":[219,250],"entities":[220],"favorable":[221],"accelerating":[223],"transformations.":[225],"Modernization":[226],"accounting,":[228],"Ukraine,":[235],"will":[236],"contribute":[237],"increasing":[239],"efficiency":[241],"enterprise":[243],"management":[244],"investment":[247],"attractiveness":[248],"entities.":[251]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-04-05T00:00:00"}
