{"id":"https://openalex.org/W4396808366","doi":"https://doi.org/10.32782/2524-0072/2024-61-88","title":"\u0420\u041e\u0417\u0412\u0418\u0422\u041e\u041a \u0406\u041d\u0424\u041e\u0420\u041c\u0410\u0426\u0406\u0419\u041d\u0418\u0425 \u0422\u0415\u0425\u041d\u041e\u041b\u041e\u0413\u0406\u0419 \u0412 \u0423\u041a\u0420\u0410\u0407\u041d\u0406 \u0422\u0410 \u0407\u0425 \u0406\u041d\u0422\u0415\u0413\u0420\u0423\u0412\u0410\u041d\u041d\u042f \u0423 \u0421\u0424\u0415\u0420\u0406 \u0411\u0423\u0425\u0413\u0410\u041b\u0422\u0415\u0420\u0421\u042c\u041a\u041e\u0413\u041e \u041e\u0411\u041b\u0406\u041a\u0423","display_name":"\u0420\u041e\u0417\u0412\u0418\u0422\u041e\u041a \u0406\u041d\u0424\u041e\u0420\u041c\u0410\u0426\u0406\u0419\u041d\u0418\u0425 \u0422\u0415\u0425\u041d\u041e\u041b\u041e\u0413\u0406\u0419 \u0412 \u0423\u041a\u0420\u0410\u0407\u041d\u0406 \u0422\u0410 \u0407\u0425 \u0406\u041d\u0422\u0415\u0413\u0420\u0423\u0412\u0410\u041d\u041d\u042f \u0423 \u0421\u0424\u0415\u0420\u0406 \u0411\u0423\u0425\u0413\u0410\u041b\u0422\u0415\u0420\u0421\u042c\u041a\u041e\u0413\u041e \u041e\u0411\u041b\u0406\u041a\u0423","publication_year":2024,"publication_date":"2024-03-25","ids":{"openalex":"https://openalex.org/W4396808366","doi":"https://doi.org/10.32782/2524-0072/2024-61-88"},"language":"uk","primary_location":{"id":"doi:10.32782/2524-0072/2024-61-88","doi":"https://doi.org/10.32782/2524-0072/2024-61-88","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32782/2524-0072/2024-61-88","pdf_url":null,"source":{"id":"https://openalex.org/S4210227089","display_name":"\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u0441\u0442\u0432\u043e","issn_l":"2524-0072","issn":["2524-0072"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u0441\u0442\u0432\u043e","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4396808366"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"http://dx.doi.org/10.32782/2524-0072/2024-61-88","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"\u041e\u043b\u044c\u0433\u0430 \u0413\u0440\u0438\u0446\u0430\u0439","orcid":"https://orcid.org/0000-0001-6305-9219","observed_orcids":["https://orcid.org/0000-0001-6305-9219"]},"institutions":[{"id":"https://openalex.org/I98435010","display_name":"Lviv Polytechnic National University","ror":"https://ror.org/0542q3127","country_code":"UA","type":"education","lineage":["https://openalex.org/I98435010"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"\u041e\u043b\u044c\u0433\u0430 \u0413\u0440\u0438\u0446\u0430\u0439","raw_affiliation_strings":["\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb"],"raw_orcid":"https://orcid.org/0000-0001-6305-9219","affiliations":[{"raw_affiliation_string":"\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb","institution_ids":["https://openalex.org/I98435010"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5097334736","display_name":"\u0412\u0430\u0441\u0438\u043b\u044c \u041f\u0430\u043f\u0456\u0448","orcid":"https://orcid.org/0009-0003-7182-7929","observed_orcids":["https://orcid.org/0009-0003-7182-7929"]},"institutions":[{"id":"https://openalex.org/I98435010","display_name":"Lviv Polytechnic National University","ror":"https://ror.org/0542q3127","country_code":"UA","type":"education","lineage":["https://openalex.org/I98435010"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"\u0412\u0430\u0441\u0438\u043b\u044c \u041f\u0430\u043f\u0456\u0448","raw_affiliation_strings":["\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb"],"raw_orcid":"https://orcid.org/0009-0003-7182-7929","affiliations":[{"raw_affiliation_string":"\u041d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u00ab\u041b\u044c\u0432\u0456\u0432\u0441\u044c\u043a\u0430 \u043f\u043e\u043b\u0456\u0442\u0435\u0445\u043d\u0456\u043a\u0430\u00bb","institution_ids":["https://openalex.org/I98435010"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I98435010"],"apc_list":{"value":40,"currency":"USD","value_usd":40},"apc_paid":{"value":40,"currency":"USD","value_usd":40},"fwci":6.3835,"has_fulltext":false,"cited_by_count":23,"citation_normalized_percentile":{"value":0.96392882,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":null,"issue":"61","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.5038999915122986,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T13287","display_name":"Robotic Process Automation Applications","score":0.5038999915122986,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T11734","display_name":"Decision Support System Applications","score":0.3052000105381012,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T13346","display_name":"Digital Transformation in Financial Services","score":0.07169999927282333,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/information-technology-in-accounting","display_name":"information technology in accounting","score":0.8799999952316284},{"id":"https://openalex.org/keywords/accounting-automation","display_name":"accounting automation","score":0.8500000238418579},{"id":"https://openalex.org/keywords/digitalization-of-accounting","display_name":"digitalization of accounting","score":0.9390000104904175},{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.9449999928474426},{"id":"https://openalex.org/keywords/data-protection","display_name":"data protection","score":0.6570000052452087},{"id":"https://openalex.org/keywords/cyber-threats","display_name":"cyber threats","score":0.8740000128746033},{"id":"https://openalex.org/keywords/accounting-software","display_name":"accounting software","score":0.574999988079071},{"id":"https://openalex.org/keywords/ukraine","display_name":"Ukraine","score":0.4580000042915344}],"concepts":[{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.2764602303504944}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32782/2524-0072/2024-61-88","doi":"https://doi.org/10.32782/2524-0072/2024-61-88","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32782/2524-0072/2024-61-88","pdf_url":null,"source":{"id":"https://openalex.org/S4210227089","display_name":"\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u0441\u0442\u0432\u043e","issn_l":"2524-0072","issn":["2524-0072"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u0441\u0442\u0432\u043e","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.32782/2524-0072/2024-61-88","doi":"https://doi.org/10.32782/2524-0072/2024-61-88","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32782/2524-0072/2024-61-88","pdf_url":null,"source":{"id":"https://openalex.org/S4210227089","display_name":"\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u0441\u0442\u0432\u043e","issn_l":"2524-0072","issn":["2524-0072"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0442\u0430 \u0441\u0443\u0441\u043f\u0456\u043b\u044c\u0441\u0442\u0432\u043e","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W2928517647","https://openalex.org/W3136648046","https://openalex.org/W3163904857","https://openalex.org/W4312392245"],"related_works":["https://openalex.org/W7125652511","https://openalex.org/W4401370314","https://openalex.org/W4395070804","https://openalex.org/W4388949207","https://openalex.org/W4410995974","https://openalex.org/W7164197518","https://openalex.org/W7072399516","https://openalex.org/W4312602306","https://openalex.org/W7204500915","https://openalex.org/W2918217995"],"abstract_inverted_index":{"\u0423":[0],"\u0441\u0442\u0430\u0442\u0442\u0456":[1],"\u0440\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u043e":[2],"\u0440\u043e\u0437\u0432\u0438\u0442\u043e\u043a":[3],"\u0442\u0430":[4,25,30,40,77,88],"\u0432\u043f\u043b\u0438\u0432":[5,28],"\u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0438\u0445":[6,18,50],"\u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439":[7],"\u043d\u0430":[8,32],"\u0441\u0444\u0435\u0440\u0443":[9],"\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e":[10,69,94],"\u043e\u0431\u043b\u0456\u043a\u0443.":[11,95],"\u0417\u043e\u043a\u0440\u0435\u043c\u0430,":[12],"\u0430\u043d\u0430\u043b\u0456\u0437\u0443\u044e\u0442\u044c\u0441\u044f":[13],"\u0441\u0443\u0447\u0430\u0441\u043d\u0456":[14],"\u0442\u0435\u043d\u0434\u0435\u043d\u0446\u0456\u0457":[15],"\u0432":[16,36],"\u0437\u0430\u0441\u0442\u043e\u0441\u0443\u0432\u0430\u043d\u043d\u0456":[17],"\u0441\u0438\u0441\u0442\u0435\u043c":[19,51],"\u0443":[20,52,83],"\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u043c\u0443":[21],"\u043e\u0431\u043b\u0456\u043a\u0443,":[22,34,70],"\u0457\u0445":[23,72],"\u043f\u0435\u0440\u0435\u0432\u0430\u0433\u0438":[24],"\u0432\u0438\u043a\u043b\u0438\u043a\u0438.":[26],"\u0414\u043e\u0441\u043b\u0456\u0434\u0436\u0443\u0454\u0442\u044c\u0441\u044f":[27],"\u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u0430\u0446\u0456\u0457":[29],"\u0446\u0438\u0444\u0440\u043e\u0432\u0456\u0437\u0430\u0446\u0456\u0457":[31],"\u043f\u0440\u043e\u0446\u0435\u0441\u0438":[33],"\u0437\u043e\u043a\u0440\u0435\u043c\u0430":[35],"\u043a\u043e\u043d\u0442\u0435\u043a\u0441\u0442\u0456":[37],"\u0437\u0431\u0456\u043b\u044c\u0448\u0435\u043d\u043d\u044f":[38],"\u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456":[39],"\u0442\u043e\u0447\u043d\u043e\u0441\u0442\u0456":[41],"\u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0438\u0445":[42],"\u043e\u043f\u0435\u0440\u0430\u0446\u0456\u0439.":[43],"\u0422\u0430\u043a\u043e\u0436":[44],"\u0440\u043e\u0437\u0433\u043b\u044f\u0434\u0430\u0454\u0442\u044c\u0441\u044f":[45],"\u0432\u0430\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c":[46],"\u0432\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f":[47,73],"\u0437\u0430\u0445\u0438\u0441\u0442\u0443":[48],"\u0434\u0430\u043d\u0438\u0445":[49],"\u0437\u0432'\u044f\u0437\u043a\u0443":[53],"\u0437\u0456":[54],"\u0437\u0440\u043e\u0441\u0442\u0430\u043d\u043d\u044f\u043c":[55],"\u043a\u0456\u0431\u0435\u0440\u0437\u0430\u0433\u0440\u043e\u0437.":[56],"\u0412\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043e,":[57],"\u0449\u043e":[58],"\u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0456":[59],"\u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0457":[60],"\u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u043e":[61],"\u0440\u043e\u0437\u0433\u043b\u044f\u0434\u0430\u0442\u0438":[62],"\u044f\u043a":[63],"\u0432\u0430\u0436\u043b\u0438\u0432\u0438\u0439":[64],"\u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442":[65],"\u0434\u043b\u044f":[66,93],"\u043e\u043f\u0442\u0438\u043c\u0456\u0437\u0430\u0446\u0456\u0457":[67],"\u043f\u0440\u043e\u0446\u0435\u0441\u0456\u0432":[68],"\u043e\u0434\u043d\u0430\u043a":[71],"\u043f\u043e\u0442\u0440\u0435\u0431\u0443\u0454":[74],"\u043a\u043e\u043c\u043f\u043b\u0435\u043a\u0441\u043d\u043e\u0433\u043e":[75],"\u043f\u0456\u0434\u0445\u043e\u0434\u0443":[76],"\u0443\u0432\u0430\u0436\u043d\u043e\u0433\u043e":[78],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e":[79],"\u0437":[80],"\u0431\u043e\u043a\u0443":[81],"\u0444\u0430\u0445\u0456\u0432\u0446\u0456\u0432":[82],"\u0433\u0430\u043b\u0443\u0437\u0456.":[84],"\u0420\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u0456":[85],"\u043d\u0430\u0439\u0431\u0456\u043b\u044c\u0448":[86],"\u0432\u0456\u0434\u043e\u043c\u0456":[87],"\u0448\u0438\u0440\u043e\u043a\u043e":[89],"\u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u043e\u0432\u0443\u0432\u0430\u043d\u0456":[90],"\u0430\u0432\u0442\u043e\u043c\u0430\u0442\u0438\u0437\u043e\u0432\u0430\u043d\u0456":[91],"\u0441\u0438\u0441\u0442\u0435\u043c\u0438":[92]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":14},{"year":2024,"cited_by_count":6}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2024-05-11T00:00:00"}