{"id":"https://openalex.org/W4382405367","doi":"https://doi.org/10.31891/2307-5740-2023-318-3-4","title":"THE ROLE OF ACCOUNTING IN THE FORMATION OF ECONOMIC SCIENCE","display_name":"THE ROLE OF ACCOUNTING IN THE FORMATION OF ECONOMIC SCIENCE","publication_year":2023,"publication_date":"2023-05-25","ids":{"openalex":"https://openalex.org/W4382405367","doi":"https://doi.org/10.31891/2307-5740-2023-318-3-4"},"language":"en","primary_location":{"id":"doi:10.31891/2307-5740-2023-318-3-4","doi":"https://doi.org/10.31891/2307-5740-2023-318-3-4","is_oa":true,"landing_page_url":"https://doi.org/10.31891/2307-5740-2023-318-3-4","pdf_url":"http://journals.khnu.km.ua/vestnik/wp-content/uploads/2023/06/2023-318-4.pdf","source":{"id":"https://openalex.org/S4210237324","display_name":"Herald of Khmelnytskyi National University Economic sciences","issn_l":"2226-9150","issn":["2226-9150","2307-5740"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I164756455","host_organization_name":"Khmelnytskyi National University","host_organization_lineage":["https://openalex.org/I164756455"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Herald of Khmelnytskyi National University. Economic sciences","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://journals.khnu.km.ua/vestnik/wp-content/uploads/2023/06/2023-318-4.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5037425724","display_name":"\u0412\u0430\u043b\u0435\u0440\u0456\u0439 \u0416\u0443\u043a","orcid":"https://orcid.org/0000-0003-1367-5333","observed_orcids":["https://orcid.org/0000-0003-1367-5333"]},"institutions":[{"id":"https://openalex.org/I4210086888","display_name":"Odesa State Agrarian University","ror":"https://ror.org/000kkaz97","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210086888"]},{"id":"https://openalex.org/I4210145845","display_name":"State University of Intelligent Technologies and Telecommunications","ror":"https://ror.org/03fx0zp19","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210145845"]},{"id":"https://openalex.org/I4388446380","display_name":"National Scientific Centre \u201cInstitute of Agrarian Economics\u201d","ror":"https://ror.org/00v64w771","country_code":"UA","type":"government","lineage":["https://openalex.org/I4388446380"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Valeriy ZHUK","raw_affiliation_strings":["National Scientific Center \"Institute of Agrarian Economics\"","Odessa State Agrarian University","State University of Intelligent Technologies and Telecommunications"],"raw_orcid":"https://orcid.org/0000-0003-1367-5333","affiliations":[{"raw_affiliation_string":"National Scientific Center \"Institute of Agrarian Economics\"","institution_ids":["https://openalex.org/I4388446380"]},{"raw_affiliation_string":"Odessa State Agrarian University","institution_ids":["https://openalex.org/I4210086888"]},{"raw_affiliation_string":"State University of Intelligent Technologies and Telecommunications","institution_ids":["https://openalex.org/I4210145845"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5047116894","display_name":"Viktor Zamlynskyi","orcid":"https://orcid.org/0000-0001-7642-2443","observed_orcids":["https://orcid.org/0000-0001-7642-2443"]},"institutions":[{"id":"https://openalex.org/I4210086888","display_name":"Odesa State Agrarian University","ror":"https://ror.org/000kkaz97","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210086888"]},{"id":"https://openalex.org/I4210145845","display_name":"State University of Intelligent Technologies and Telecommunications","ror":"https://ror.org/03fx0zp19","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210145845"]},{"id":"https://openalex.org/I4388446380","display_name":"National Scientific Centre \u201cInstitute of Agrarian Economics\u201d","ror":"https://ror.org/00v64w771","country_code":"UA","type":"government","lineage":["https://openalex.org/I4388446380"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Viktor ZAMLYNSKYI","raw_affiliation_strings":["State University of Intelligent Technologies and Telecommunications","National Scientific Center \"Institute of Agrarian Economics\"","Odessa State Agrarian University"],"raw_orcid":"https://orcid.org/0000-0001-7642-2443","affiliations":[{"raw_affiliation_string":"State University of Intelligent Technologies and Telecommunications","institution_ids":["https://openalex.org/I4210145845"]},{"raw_affiliation_string":"National Scientific Center \"Institute of Agrarian Economics\"","institution_ids":["https://openalex.org/I4388446380"]},{"raw_affiliation_string":"Odessa State Agrarian University","institution_ids":["https://openalex.org/I4210086888"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5084488913","display_name":"\u041e\u043b\u0435\u043a\u0441\u0456\u0439 \u0414\u044f\u0447\u0435\u043d\u043a\u043e","orcid":"https://orcid.org/0000-0001-9670-2266","observed_orcids":["https://orcid.org/0000-0001-9670-2266"]},"institutions":[{"id":"https://openalex.org/I4210086888","display_name":"Odesa State Agrarian University","ror":"https://ror.org/000kkaz97","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210086888"]},{"id":"https://openalex.org/I4210145845","display_name":"State University of Intelligent Technologies and Telecommunications","ror":"https://ror.org/03fx0zp19","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210145845"]},{"id":"https://openalex.org/I4388446380","display_name":"National Scientific Centre \u201cInstitute of Agrarian Economics\u201d","ror":"https://ror.org/00v64w771","country_code":"UA","type":"government","lineage":["https://openalex.org/I4388446380"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Oleksii DIACHENKO","raw_affiliation_strings":["Odessa State Agrarian University","National Scientific Center \"Institute of Agrarian Economics\"","State University of Intelligent Technologies and Telecommunications"],"raw_orcid":"https://orcid.org/0000-0001-9670-2266","affiliations":[{"raw_affiliation_string":"Odessa State Agrarian University","institution_ids":["https://openalex.org/I4210086888"]},{"raw_affiliation_string":"National Scientific Center \"Institute of Agrarian Economics\"","institution_ids":["https://openalex.org/I4388446380"]},{"raw_affiliation_string":"State University of Intelligent Technologies and Telecommunications","institution_ids":["https://openalex.org/I4210145845"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.9994,"has_fulltext":true,"cited_by_count":6,"citation_normalized_percentile":{"value":0.86024051,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":91,"max":97},"biblio":{"volume":"318","issue":"3","first_page":"29","last_page":"33"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9897000193595886,"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":0.9897000193595886,"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":0.005400000140070915,"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":0.0012000000569969416,"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/role-of-accounting","display_name":"role of accounting","score":0.824999988079071},{"id":"https://openalex.org/keywords/accounting-information","display_name":"accounting information","score":0.6349999904632568},{"id":"https://openalex.org/keywords/economic-development","display_name":"economic development","score":0.9490000009536743},{"id":"https://openalex.org/keywords/accounting-research","display_name":"accounting research","score":0.7250000238418579},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.7580000162124634},{"id":"https://openalex.org/keywords/macroeconomic-management","display_name":"macroeconomic regulation","score":0.7509999871253967},{"id":"https://openalex.org/keywords/accounting-trends","display_name":"accounting trends","score":0.3409999907016754}],"concepts":[{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6564946174621582},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.576711893081665},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5389578342437744},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.4734613299369812},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4439048171043396},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3473738729953766},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","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}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31891/2307-5740-2023-318-3-4","doi":"https://doi.org/10.31891/2307-5740-2023-318-3-4","is_oa":true,"landing_page_url":"https://doi.org/10.31891/2307-5740-2023-318-3-4","pdf_url":"http://journals.khnu.km.ua/vestnik/wp-content/uploads/2023/06/2023-318-4.pdf","source":{"id":"https://openalex.org/S4210237324","display_name":"Herald of Khmelnytskyi National University Economic sciences","issn_l":"2226-9150","issn":["2226-9150","2307-5740"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I164756455","host_organization_name":"Khmelnytskyi National University","host_organization_lineage":["https://openalex.org/I164756455"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Herald of Khmelnytskyi National University. Economic sciences","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31891/2307-5740-2023-318-3-4","doi":"https://doi.org/10.31891/2307-5740-2023-318-3-4","is_oa":true,"landing_page_url":"https://doi.org/10.31891/2307-5740-2023-318-3-4","pdf_url":"http://journals.khnu.km.ua/vestnik/wp-content/uploads/2023/06/2023-318-4.pdf","source":{"id":"https://openalex.org/S4210237324","display_name":"Herald of Khmelnytskyi National University Economic sciences","issn_l":"2226-9150","issn":["2226-9150","2307-5740"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I164756455","host_organization_name":"Khmelnytskyi National University","host_organization_lineage":["https://openalex.org/I164756455"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Herald of Khmelnytskyi National University. Economic sciences","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/W4382405367.pdf","grobid_xml":"https://content.openalex.org/works/W4382405367.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2039508977","https://openalex.org/W7096701445","https://openalex.org/W2788215882","https://openalex.org/W3122640281","https://openalex.org/W3208704445","https://openalex.org/W7220294819","https://openalex.org/W3195922678","https://openalex.org/W4385223204","https://openalex.org/W2062913188","https://openalex.org/W4385394246"],"abstract_inverted_index":{"This":[0,207],"study":[1,208],"aims":[2],"to":[3,70,117,143],"confirm":[4],"the":[5,10,21,37,53,74,81,98,109,130,149,160,164,167,177,183,200,210,222,238],"importance":[6],"of":[7,12,23,29,33,42,52,55,67,80,83,90,100,111,124,133,147,166,182,191,204,212,227,235,242],"accounting":[8,24,68,112,171,213,223],"and":[9,57,78,88,96,114,127,137,155,179,193,202,224,245,247],"relevance":[11],"its":[13,153],"scientific":[14,115],"research":[15,116,214],"in":[16,45,215],"achieving":[17],"economic":[18,118,178,216,236],"development":[19,64,135],"with":[20],"help":[22],"information.":[25],"The":[26,50],"crisis":[27],"state":[28,243],"almost":[30],"all":[31],"spheres":[32],"human":[34],"activity":[35],"indicates":[36],"need":[38],"for":[39,63],"qualitative":[40],"analysis":[41],"management":[43],"decisions":[44,168],"an":[46,232],"unstructured":[47],"global":[48,248],"space.":[49],"underestimation":[51],"role":[54,211],"information":[56,71,125,197,240],"analytical":[58,225],"training":[59],"as":[60,172],"a":[61,122,138,144,173,189],"basis":[62],"requires":[65],"adaptation":[66],"content":[69],"interests,":[72],"increasing":[73],"value":[75],"(understandability,":[76],"appropriateness,":[77],"speed)":[79],"process":[82],"collection,":[84],"processing,":[85],"maintenance,":[86],"storage,":[87],"transmission":[89],"data":[91],"that":[92],"form":[93],"modern":[94],"knowledge":[95],"influence":[97,199],"dynamics":[99],"development.":[101,119,217],"Economic":[102],"growth":[103],"is":[104,121,187],"also":[105],"possible":[106],"by":[107],"studying":[108],"contribution":[110],"trends":[113],"Accounting":[120,196,218],"piece":[123],"retrospective":[126],"prospective":[128],"base,":[129],"primary":[131],"source":[132],"socio-economic":[134],"strategy,":[136],"communication":[139,174],"language.":[140],"Having":[141],"access":[142],"large":[145],"mass":[146],"data,":[148],"consumer":[150],"must":[151],"understand":[152],"systematicity":[154],"use":[156],"it":[157,186],"responsibly":[158],"because":[159,185],"future":[161],"depends":[162],"on":[163],"quality":[165],"made.":[169],"High-quality":[170],"component":[175,234],"strengthens":[176],"social":[180,192],"progress":[181],"country":[184],"considered":[188],"tool":[190],"macroeconomic":[194],"regulation.":[195],"should":[198],"integrity":[201],"sustainability":[203],"these":[205],"decisions.":[206],"explains":[209],"gradually":[219],"went":[220],"beyond":[221],"support":[226],"enterprise":[228],"management.":[229],"It":[230],"became":[231],"essential":[233],"science,":[237],"general":[239],"system":[241],"management,":[244],"branch":[246],"leadership.":[249]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-06-29T00:00:00"}