{"id":"https://openalex.org/W4380876366","doi":"https://doi.org/10.24891/ia.26.6.692","title":"Accounting unreliability risks in the context of accounting reform","display_name":"Accounting unreliability risks in the context of accounting reform","publication_year":2023,"publication_date":"2023-06-15","ids":{"openalex":"https://openalex.org/W4380876366","doi":"https://doi.org/10.24891/ia.26.6.692"},"language":"en","primary_location":{"id":"doi:10.24891/ia.26.6.692","doi":"https://doi.org/10.24891/ia.26.6.692","is_oa":false,"landing_page_url":"https://doi.org/10.24891/ia.26.6.692","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/A5084886541","display_name":"Tat\u2019yana Yu. SEREBRYAKOVA","orcid":"https://orcid.org/0000-0003-3823-8447","observed_orcids":["https://orcid.org/0000-0003-3823-8447"]},"institutions":[{"id":"https://openalex.org/I4210160647","display_name":"Russian University of Cooperation","ror":"https://ror.org/054n82381","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210160647"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Tat'yana Yu. SEREBRYAKOVA","raw_affiliation_strings":["Cheboksary Cooperative Institute, Branch of Russian University of Cooperation"],"raw_orcid":"https://orcid.org/0000-0003-3823-8447","affiliations":[{"raw_affiliation_string":"Cheboksary Cooperative Institute, Branch of Russian University of Cooperation","institution_ids":["https://openalex.org/I4210160647"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5103089763","display_name":"Larisa V. MARKINA","orcid":"https://orcid.org/0000-0003-4124-3781","observed_orcids":["https://orcid.org/0000-0003-4124-3781"]},"institutions":[{"id":"https://openalex.org/I4210160647","display_name":"Russian University of Cooperation","ror":"https://ror.org/054n82381","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210160647"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Larisa V. MARKINA","raw_affiliation_strings":["Cheboksary Cooperative Institute, Branch of Russian University of Cooperation"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Cheboksary Cooperative Institute, Branch of Russian University of Cooperation","institution_ids":["https://openalex.org/I4210160647"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210160647"],"apc_list":null,"apc_paid":null,"fwci":1.646,"has_fulltext":false,"cited_by_count":5,"citation_normalized_percentile":{"value":0.83056146,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":96},"biblio":{"volume":"26","issue":"6","first_page":"692","last_page":"710"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9984999895095825,"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":0.9984999895095825,"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":0.0007999999797903001,"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":0.00019999999494757503,"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-reform","display_name":"accounting reform","score":0.9539999961853027},{"id":"https://openalex.org/keywords/regulatory-accounting","display_name":"regulatory accounting","score":0.6819999814033508},{"id":"https://openalex.org/keywords/economic-accounting","display_name":"economic accounting","score":0.8460000157356262},{"id":"https://openalex.org/keywords/accounting-paradigms","display_name":"accounting paradigms","score":0.8259999752044678},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.7390000224113464},{"id":"https://openalex.org/keywords/financial-results","display_name":"financial results","score":0.7170000076293945},{"id":"https://openalex.org/keywords/accounting-methods","display_name":"accounting methods","score":0.34599998593330383}],"concepts":[{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.7220340371131897},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.698556661605835},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6861125230789185},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.6331125497817993},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.6241284608840942},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.5128148198127747},{"id":"https://openalex.org/C178791929","wikidata":"https://www.wikidata.org/wiki/Q98139963","display_name":"Constraints accounting","level":5,"score":0.48709535598754883},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.46185600757598877},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.4396752119064331},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.43131422996520996},{"id":"https://openalex.org/C2781035248","wikidata":"https://www.wikidata.org/wiki/Q186150","display_name":"Fallacy","level":2,"score":0.4297291934490204},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.42347434163093567},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3845033347606659},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.37247735261917114},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3379390835762024},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"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/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.26.6.692","doi":"https://doi.org/10.24891/ia.26.6.692","is_oa":false,"landing_page_url":"https://doi.org/10.24891/ia.26.6.692","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/W2321271870","https://openalex.org/W4309066293"],"related_works":["https://openalex.org/W2128115495","https://openalex.org/W195210131","https://openalex.org/W78208126","https://openalex.org/W3184995041","https://openalex.org/W4299522215","https://openalex.org/W2978816513","https://openalex.org/W2003283916","https://openalex.org/W7217108177","https://openalex.org/W2379729926","https://openalex.org/W2789028022"],"abstract_inverted_index":{"Subject.":[0],"This":[1],"article":[2,40,89],"examines":[3],"the":[4,8,19,23,28,44,47,53,66,77,99,110,136,146,152,156,161,186,191,203],"problems":[5],"of":[6,10,22,35,46,55,58,68,112,114,116,151,185,193,205],"ensuring":[7],"reliability":[9],"accounting":[11,14,50,62,101,105,120,197,207],"as":[12],"an":[13],"system":[15],"that":[16],"summarizes":[17],"all":[18],"economic":[20,61,176],"events":[21],"organization's":[24,137,153],"activity":[25],"and":[26,60,84,107,127,178,199],"reflects":[27],"true":[29],"data":[30,70],"based":[31,121,172],"on":[32,52,122,173,196],"documented":[33],"values":[34],"business":[36],"transactions.":[37],"Objectives.":[38],"The":[39,88,148,182],"aims":[41],"to":[42,65,91,132,144],"substantiate":[43],"fallacy":[45],"modern":[48],"official":[49,119],"formation":[51,169,204],"basis":[54],"a":[56,123],"combination":[57],"regulatory":[59],"concepts,":[63],"leading":[64],"unreliability":[67,97],"its":[69],"for":[71,190],"making":[72,118],"management":[73],"decisions.":[74],"Methods.":[75],"For":[76],"study,":[78],"we":[79],"used":[80],"analysis,":[81],"systems":[82],"approach,":[83],"logical":[85],"generalization.":[86],"Results.":[87],"proposes":[90],"recognize":[92],"there":[93],"might":[94],"be":[95,171],"unavoidable":[96],"in":[98,142,165,202],"existing":[100],"system,":[102],"identify":[103],"two":[104],"options,":[106],"distinguish":[108],"between":[109],"areas":[111],"application":[113,201],"each":[115],"them,":[117],"normative":[124],"approach.":[125],"Conclusions":[126],"Relevance.":[128],"Accounting":[129],"is":[130,155],"necessary":[131],"provide":[133],"managers":[134],"at":[135],"various":[138],"levels":[139],"with":[140],"information":[141],"order":[143],"manage":[145],"enterprise.":[147],"financial":[149],"result":[150],"activities":[154],"only":[157],"reliable":[158],"indicator":[159],"reflecting":[160],"growth":[162],"or":[163],"decrease":[164],"invested":[166],"capital.":[167],"Its":[168],"should":[170],"documents":[174],"fixing":[175],"actions":[177],"their":[179,200],"cost":[180],"data.":[181],"presented":[183],"results":[184],"study":[187],"are":[188],"intended":[189],"development":[192],"theoretical":[194],"views":[195],"paradigms":[198],"practical":[206],"methods.":[208]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-06-17T00:00:00"}