{"id":"https://openalex.org/W4376876897","doi":"https://doi.org/10.24891/ia.26.5.522","title":"R&D contract implementation at defense industry enterprises: The issues of income recognition according to the cost of work as and when completed","display_name":"R&D contract implementation at defense industry enterprises: The issues of income recognition according to the cost of work as and when completed","publication_year":2023,"publication_date":"2023-05-16","ids":{"openalex":"https://openalex.org/W4376876897","doi":"https://doi.org/10.24891/ia.26.5.522"},"language":"en","primary_location":{"id":"doi:10.24891/ia.26.5.522","doi":"https://doi.org/10.24891/ia.26.5.522","is_oa":false,"landing_page_url":"https://doi.org/10.24891/ia.26.5.522","pdf_url":null,"source":{"id":"https://openalex.org/S4210193061","display_name":"International Accounting","issn_l":"2073-5081","issn":["2073-5081","2311-9381"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"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/A5109495292","display_name":"Lyubov' A. CHAIKOVSKAYA","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I103031861","display_name":"Plekhanov Russian University of Economics","ror":"https://ror.org/04pbtsc74","country_code":"RU","type":"education","lineage":["https://openalex.org/I103031861"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Lyubov' A. CHAIKOVSKAYA","raw_affiliation_strings":["Plekhanov Russian University of Economics (PRUE)"],"raw_orcid":"https://orcid.org/0000-0002-1292-402X","affiliations":[{"raw_affiliation_string":"Plekhanov Russian University of Economics (PRUE)","institution_ids":["https://openalex.org/I103031861"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5013599155","display_name":"Nazhmudin S. SULEIMANOV","orcid":"https://orcid.org/0009-0000-3006-4396","observed_orcids":["https://orcid.org/0009-0000-3006-4396"]},"institutions":[{"id":"https://openalex.org/I4210129888","display_name":"Almaz-Antey (Russia)","ror":"https://ror.org/03b0cj417","country_code":"RU","type":"company","lineage":["https://openalex.org/I4210129888"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Nazhmudin S. SULEIMANOV","raw_affiliation_strings":["Science and Education Center of Aerospace Defense \"Almaz \u2013 Antey\""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Science and Education Center of Aerospace Defense \"Almaz \u2013 Antey\"","institution_ids":["https://openalex.org/I4210129888"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.3329,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.7960736,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":"26","issue":"5","first_page":"522","last_page":"539"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9901999831199646,"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":0.9901999831199646,"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":0.007199999876320362,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0006000000284984708,"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/r-d-contracts","display_name":"R&D contracts","score":0.7360000014305115},{"id":"https://openalex.org/keywords/revenue-recognition","display_name":"revenue recognition","score":0.7329999804496765},{"id":"https://openalex.org/keywords/percentage-of-completion-method","display_name":"percentage of completion method","score":0.9959999918937683},{"id":"https://openalex.org/keywords/military-industrial-complex","display_name":"military-industrial complex","score":0.8140000104904175},{"id":"https://openalex.org/keywords/defense-industry","display_name":"defense industry","score":0.7260000109672546},{"id":"https://openalex.org/keywords/long-term-contracts","display_name":"long-term contracts","score":0.6759999990463257},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.4230000078678131},{"id":"https://openalex.org/keywords/financial-reporting-reliability","display_name":"financial statement reliability","score":0.5170000195503235}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.784315824508667},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.6972595453262329},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6630351543426514},{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.6061282753944397},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.48838919401168823},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4673989415168762},{"id":"https://openalex.org/C43214815","wikidata":"https://www.wikidata.org/wiki/Q7310987","display_name":"Reliability (semiconductor)","level":3,"score":0.45289579033851624},{"id":"https://openalex.org/C177235770","wikidata":"https://www.wikidata.org/wiki/Q2146785","display_name":"Revenue recognition","level":4,"score":0.4373297095298767},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.40520599484443665},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.36744558811187744},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.34460175037384033},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.3248063325881958},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2865869402885437},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.17802593111991882},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.17168590426445007},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.12017437815666199},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","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/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","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/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C163258240","wikidata":"https://www.wikidata.org/wiki/Q25342","display_name":"Power (physics)","level":2,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.24891/ia.26.5.522","doi":"https://doi.org/10.24891/ia.26.5.522","is_oa":false,"landing_page_url":"https://doi.org/10.24891/ia.26.5.522","pdf_url":null,"source":{"id":"https://openalex.org/S4210193061","display_name":"International Accounting","issn_l":"2073-5081","issn":["2073-5081","2311-9381"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":2,"referenced_works":["https://openalex.org/W2952350390","https://openalex.org/W3054797447"],"related_works":["https://openalex.org/W7222208137","https://openalex.org/W3211347566","https://openalex.org/W310123751","https://openalex.org/W4404616050","https://openalex.org/W335544508","https://openalex.org/W7127183113","https://openalex.org/W144615683","https://openalex.org/W1966264271","https://openalex.org/W3101178394","https://openalex.org/W7113082128"],"abstract_inverted_index":{"Objectives.":[0],"This":[1,157],"article":[2,55],"aims":[3],"to":[4,88,148,150],"consider":[5],"the":[6,12,19,22,38,60,66,85,90,96,116,119,122,136,140,151,163,166,172,179],"problems":[7,61,103],"that":[8,25,62,104,114],"arise":[9,63,105],"when":[10,15,64,72,106,154],"applying":[11,65,107],"percentage-of-completion":[13,67,152],"method":[14,68,153,158],"recognizing":[16,70,99,155],"revenue":[17,71],"at":[18],"enterprises":[20],"of":[21,34,59,69,81,92,98,118,121,139,165,174],"military-industrial":[23],"complex":[24],"perform":[26],"R&D":[27,74,93],"under":[28,75],"contracts":[29,76],"with":[30,77],"a":[31,78],"long":[32,79],"cycle":[33,80],"work.":[35,82],"Methods.":[36],"For":[37],"study,":[39],"we":[40],"used":[41],"analysis":[42,58],"and":[43,46,101,171,177],"synthesis,":[44],"comparison,":[45],"research":[47],"methods,":[48],"based":[49],"on":[50],"logical":[51],"grounds.":[52],"Results.":[53],"The":[54],"contains":[56],"an":[57],"performing":[73],"It":[83,111],"shows":[84],"different":[86],"ways":[87],"determine":[89],"completion":[91],"activities":[94],"for":[95,135],"purpose":[97],"revenue,":[100],"identifies":[102],"these":[108],"methods.":[109],"Conclusions.":[110],"is":[112],"obvious,":[113],"in":[115,127],"context":[117],"application":[120],"new":[123],"Federal":[124],"Accounting":[125],"Standards,":[126],"particular,":[128],"FSBU":[129],"5/2019":[130],"\u2013":[131],"Inventories,":[132],"which":[133],"provides":[134],"mandatory":[137],"use":[138],"Direct":[141],"Costing":[142],"(Direct":[143],"Costs)":[144],"method,":[145],"organizations":[146,161],"need":[147],"switch":[149],"revenue.":[156],"will":[159],"help":[160,178],"improve":[162],"reliability":[164],"submitted":[167],"accounting":[168],"(financial)":[169],"statements":[170],"quality":[173],"their":[175],"analysis,":[176],"users":[180],"make":[181],"more":[182],"informed":[183],"economic":[184],"decisions.":[185]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-05-18T00:00:00"}
