{"id":"https://openalex.org/W4386964085","doi":"https://doi.org/10.33920/sel-11-2309-01","title":"Development of an algorithm for information support of an accounting and analytical system in agricultural organizations in accordance with ESG-principles","display_name":"Development of an algorithm for information support of an accounting and analytical system in agricultural organizations in accordance with ESG-principles","publication_year":2023,"publication_date":"2023-09-18","ids":{"openalex":"https://openalex.org/W4386964085","doi":"https://doi.org/10.33920/sel-11-2309-01"},"language":"en","primary_location":{"id":"doi:10.33920/sel-11-2309-01","doi":"https://doi.org/10.33920/sel-11-2309-01","is_oa":false,"landing_page_url":"http://dx.doi.org/10.33920/sel-11-2309-01","pdf_url":null,"source":{"id":"https://openalex.org/S4210225188","display_name":"Buhuchet v sel skom hozjajstve (Accounting in Agriculture)","issn_l":"2075-0250","issn":["2075-0250","2687-167X"],"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":"Buhuchet v sel'skom hozjajstve (Accounting in Agriculture)","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/A5050032298","display_name":"L. I. Khoruzhy","orcid":"https://orcid.org/0000-0003-3061-1374","observed_orcids":["https://orcid.org/0000-0003-3061-1374"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"L. I. Khoruzhy","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-3061-1374","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5061880462","display_name":"Yu. N. Katkov","orcid":"https://orcid.org/0000-0001-5258-1343","observed_orcids":["https://orcid.org/0000-0001-5258-1343"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Yu. N. Katkov","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-5258-1343","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5083246186","display_name":"Anastasiya Alekseevna Romanova","orcid":"https://orcid.org/0000-0001-8405-0715","observed_orcids":["https://orcid.org/0000-0001-8405-0715"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"A. A. Romanova","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-8405-0715","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5085172577","display_name":"Ekaterina Alekseevna Katkova","orcid":"https://orcid.org/0000-0001-8275-7098","observed_orcids":["https://orcid.org/0000-0001-8275-7098"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"E. A. Katkova","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-8275-7098","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5058687382","display_name":"Meri K. Dzhikiya","orcid":"https://orcid.org/0000-0001-8600-013X","observed_orcids":["https://orcid.org/0000-0001-8600-013X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"M. K. Dzhikiya","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-8600-013X","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.6665,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.66583026,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"biblio":{"volume":null,"issue":"9","first_page":"520","last_page":"530"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.8026999831199646,"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/T13054","display_name":"Agricultural and Financial Auditing","score":0.8026999831199646,"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":0.17180000245571136,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00570000009611249,"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/esg-principles","display_name":"ESG principles","score":0.9819999933242798},{"id":"https://openalex.org/keywords/accounting-and-analytical-system","display_name":"accounting and analytical system","score":0.875},{"id":"https://openalex.org/keywords/agricultural-organizations","display_name":"agricultural organizations","score":0.9470000267028809},{"id":"https://openalex.org/keywords/agro-industrial-complex","display_name":"agro-industrial complex","score":0.996999979019165},{"id":"https://openalex.org/keywords/sustainable-development","display_name":"sustainable development","score":0.824999988079071},{"id":"https://openalex.org/keywords/strategic-management-accounting","display_name":"strategic management accounting","score":0.8220000267028809},{"id":"https://openalex.org/keywords/informational-support","display_name":"information support","score":0.7580000162124634},{"id":"https://openalex.org/keywords/algorithms","display_name":"algorithms","score":0.4169999957084656},{"id":"https://openalex.org/keywords/data-collection-system","display_name":"data collection system","score":0.75}],"concepts":[{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6458446979522705},{"id":"https://openalex.org/C118518473","wikidata":"https://www.wikidata.org/wiki/Q11451","display_name":"Agriculture","level":2,"score":0.5521277189254761},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.5439850687980652},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5008013248443604},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.49918365478515625},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4573298394680023},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.456880658864975},{"id":"https://openalex.org/C2780451532","wikidata":"https://www.wikidata.org/wiki/Q759676","display_name":"Task (project management)","level":2,"score":0.4464362859725952},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.43803173303604126},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.35978955030441284},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.28205791115760803},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13810154795646667},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.11215606331825256},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.07867830991744995},{"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/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33920/sel-11-2309-01","doi":"https://doi.org/10.33920/sel-11-2309-01","is_oa":false,"landing_page_url":"http://dx.doi.org/10.33920/sel-11-2309-01","pdf_url":null,"source":{"id":"https://openalex.org/S4210225188","display_name":"Buhuchet v sel skom hozjajstve (Accounting in Agriculture)","issn_l":"2075-0250","issn":["2075-0250","2687-167X"],"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":"Buhuchet v sel'skom hozjajstve (Accounting in Agriculture)","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/2","display_name":"Zero hunger","score":0.6735000014305115}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W1738524706"],"related_works":["https://openalex.org/W4385999990","https://openalex.org/W7118807099","https://openalex.org/W4411330534","https://openalex.org/W4389691692","https://openalex.org/W7216676156","https://openalex.org/W4392607242","https://openalex.org/W4388929608","https://openalex.org/W3112109721","https://openalex.org/W7161555120","https://openalex.org/W7162545327"],"abstract_inverted_index":{"The":[0,28,126],"article":[1],"provides":[2],"a":[3,13,31,55,88],"theoretical":[4,99],"justification":[5],"of":[6,12,15,30,33,40,60,63,67,78,81,84,91,117,128,131,145],"the":[7,10,41,76,79,82,92,98,105,112,143,146],"mechanism":[8],"for":[9,103],"formation":[11,29],"model":[14,32],"accounting":[16,34,113,134],"and":[17,35,51,58,70,72,107,114,153],"analytical":[18,36,73,115],"system":[19,37,110,116],"in":[20,23,38,45,139,150],"agricultural":[21,118,148],"organizations":[22,39,119],"accordance":[24,46],"with":[25,47],"ESG":[26,48,68,122],"principles.":[27],"agro-industrial":[42,94],"complex":[43],"(AIC)":[44],"(Environmental,":[49],"Social,":[50],"Governance)":[52],"principles":[53,69,123],"requires":[54],"systematic":[56],"approach":[57],"consideration":[59],"various":[61],"aspects":[62],"sustainable":[64,85],"development.":[65],"Integration":[66],"information":[71],"tools":[74,130],"within":[75,111],"framework":[77],"implementation":[80],"concept":[83],"development":[86],"is":[87,124],"strategic":[89,132],"task":[90],"domestic":[93,147],"complex.":[95],"Based":[96],"on":[97,121],"analysis,":[100],"an":[101,136],"algorithm":[102],"determining":[104],"methodology":[106],"data":[108],"collection":[109],"based":[120],"proposed.":[125],"improvement":[127],"traditional":[129],"management":[133],"plays":[135],"important":[137],"role":[138],"order":[140],"to":[141],"maintain":[142],"competitiveness":[144],"sector":[149],"unstable":[151],"economic":[152],"political":[154],"conditions.":[155]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":1}],"updated_date":"2026-09-27T08:07:27.782135","created_date":"2023-09-23T00:00:00"}