{"id":"https://openalex.org/W4398221024","doi":"https://doi.org/10.32702/2307-2156.2024.5.10","title":"\u041c\u0415\u0425\u0410\u041d\u0406\u0417\u041c\u0418 \u0414\u0415\u0420\u0416\u0410\u0412\u041d\u041e\u0413\u041e \u0424\u0406\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0413\u041e \u041a\u041e\u041d\u0422\u0420\u041e\u041b\u042e \u0412\u0418\u0422\u0420\u0410\u0422 \u041d\u0410 \u0426\u0418\u0424\u0420\u041e\u0412\u0406\u0417\u0410\u0426\u0406\u042e \u0412 \u0423\u041c\u041e\u0412\u0410\u0425 \u0421\u0423\u0427\u0410\u0421\u041d\u0418\u0425 \u0412\u0418\u041a\u041b\u0418\u041a\u0406\u0412","display_name":"\u041c\u0415\u0425\u0410\u041d\u0406\u0417\u041c\u0418 \u0414\u0415\u0420\u0416\u0410\u0412\u041d\u041e\u0413\u041e \u0424\u0406\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0413\u041e \u041a\u041e\u041d\u0422\u0420\u041e\u041b\u042e \u0412\u0418\u0422\u0420\u0410\u0422 \u041d\u0410 \u0426\u0418\u0424\u0420\u041e\u0412\u0406\u0417\u0410\u0426\u0406\u042e \u0412 \u0423\u041c\u041e\u0412\u0410\u0425 \u0421\u0423\u0427\u0410\u0421\u041d\u0418\u0425 \u0412\u0418\u041a\u041b\u0418\u041a\u0406\u0412","publication_year":2024,"publication_date":"2024-05-16","ids":{"openalex":"https://openalex.org/W4398221024","doi":"https://doi.org/10.32702/2307-2156.2024.5.10"},"language":"uk","primary_location":{"id":"doi:10.32702/2307-2156.2024.5.10","doi":"https://doi.org/10.32702/2307-2156.2024.5.10","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32702/2307-2156.2024.5.10","pdf_url":"https://nayka.com.ua/index.php/dy/article/download/3684/3719","source":{"id":"https://openalex.org/S4210228810","display_name":"Derzhavne upravlinnya udoskonalennya ta rozvytok","issn_l":"2307-2156","issn":["2307-2156"],"is_oa":false,"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Derzhavne upravlinnya udoskonalennya ta rozvytok","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://nayka.com.ua/index.php/dy/article/download/3684/3719","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068060211","display_name":"\u0406. \u0413. \u041a\u0430\u043d\u0446\u0443\u0440","orcid":"https://orcid.org/0000-0002-3642-1670","observed_orcids":["https://orcid.org/0000-0002-3642-1670"]},"institutions":[{"id":"https://openalex.org/I4210087881","display_name":"State Tax University","ror":"https://ror.org/004ezwb23","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210087881"]},{"id":"https://openalex.org/I64712228","display_name":"Dnipro University of Technology","ror":"https://ror.org/05hkn5555","country_code":"UA","type":"education","lineage":["https://openalex.org/I64712228"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"\u0406. \u0413. \u041a\u0430\u043d\u0446\u0443\u0440","raw_affiliation_strings":["Department of Applied Economics, Entrepreneurship and Public Administration, National Technical University \"Dnipro Polytechnic\"","Department of Management and Public Administration, State Tax University","MECHANISMS OF STATE FINANCIAL CONTROL"],"raw_orcid":"https://orcid.org/0000-0002-3642-1670","affiliations":[{"raw_affiliation_string":"Department of Applied Economics, Entrepreneurship and Public Administration, National Technical University \"Dnipro Polytechnic\"","institution_ids":["https://openalex.org/I64712228"]},{"raw_affiliation_string":"Department of Management and Public Administration, State Tax University","institution_ids":["https://openalex.org/I4210087881"]},{"raw_affiliation_string":"MECHANISMS OF STATE FINANCIAL CONTROL","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5074908512","display_name":"Oksana Petrenko","orcid":"https://orcid.org/0000-0001-9126-2863","observed_orcids":["https://orcid.org/0000-0001-9126-2863"]},"institutions":[{"id":"https://openalex.org/I4210087881","display_name":"State Tax University","ror":"https://ror.org/004ezwb23","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210087881"]},{"id":"https://openalex.org/I64712228","display_name":"Dnipro University of Technology","ror":"https://ror.org/05hkn5555","country_code":"UA","type":"education","lineage":["https://openalex.org/I64712228"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"\u041e. \u0421. \u041f\u0435\u0442\u0440\u0435\u043d\u043a\u043e","raw_affiliation_strings":["Department of Applied Economics, Entrepreneurship and Public Administration, National Technical University \"Dnipro Polytechnic\"","Department of Management and Public Administration, State Tax University","MECHANISMS OF STATE FINANCIAL CONTROL"],"raw_orcid":"https://orcid.org/0000-0001-9126-2863","affiliations":[{"raw_affiliation_string":"Department of Applied Economics, Entrepreneurship and Public Administration, National Technical University \"Dnipro Polytechnic\"","institution_ids":["https://openalex.org/I64712228"]},{"raw_affiliation_string":"Department of Management and Public Administration, State Tax University","institution_ids":["https://openalex.org/I4210087881"]},{"raw_affiliation_string":"MECHANISMS OF STATE FINANCIAL CONTROL","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.8056,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.70991625,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":null,"issue":"5","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13172","display_name":"Economic Issues in Ukraine","score":0.6567000150680542,"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"}},"topics":[{"id":"https://openalex.org/T13172","display_name":"Economic Issues in Ukraine","score":0.6567000150680542,"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"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.19140000641345978,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.03539999946951866,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/state-financial-control","display_name":"state financial control","score":0.968999981880188},{"id":"https://openalex.org/keywords/public-expenditure","display_name":"government spending","score":0.5580000281333923},{"id":"https://openalex.org/keywords/digitalization","display_name":"digitalization","score":0.9150000214576721},{"id":"https://openalex.org/keywords/control-mechanisms","display_name":"control mechanisms","score":0.5950000286102295},{"id":"https://openalex.org/keywords/public-spending-oversight","display_name":"public spending oversight","score":0.4059999883174896}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.26916760206222534}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32702/2307-2156.2024.5.10","doi":"https://doi.org/10.32702/2307-2156.2024.5.10","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32702/2307-2156.2024.5.10","pdf_url":"https://nayka.com.ua/index.php/dy/article/download/3684/3719","source":{"id":"https://openalex.org/S4210228810","display_name":"Derzhavne upravlinnya udoskonalennya ta rozvytok","issn_l":"2307-2156","issn":["2307-2156"],"is_oa":false,"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Derzhavne upravlinnya udoskonalennya ta rozvytok","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.32702/2307-2156.2024.5.10","doi":"https://doi.org/10.32702/2307-2156.2024.5.10","is_oa":true,"landing_page_url":"http://dx.doi.org/10.32702/2307-2156.2024.5.10","pdf_url":"https://nayka.com.ua/index.php/dy/article/download/3684/3719","source":{"id":"https://openalex.org/S4210228810","display_name":"Derzhavne upravlinnya udoskonalennya ta rozvytok","issn_l":"2307-2156","issn":["2307-2156"],"is_oa":false,"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Derzhavne upravlinnya udoskonalennya ta rozvytok","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.8046000003814697}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4398221024.pdf","grobid_xml":"https://content.openalex.org/works/W4398221024.grobid-xml"},"referenced_works_count":8,"referenced_works":["https://openalex.org/W3014012114","https://openalex.org/W3040018391","https://openalex.org/W3096614279","https://openalex.org/W3099900487","https://openalex.org/W3215686693","https://openalex.org/W4303969227","https://openalex.org/W4387423280","https://openalex.org/W4395691293"],"related_works":["https://openalex.org/W7163917172","https://openalex.org/W7108617968","https://openalex.org/W7163900395","https://openalex.org/W7168091159","https://openalex.org/W3017108350","https://openalex.org/W3031377927","https://openalex.org/W7117283247","https://openalex.org/W4392185727","https://openalex.org/W4401858952","https://openalex.org/W7053560012"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2024-05-23T00:00:00"}