{"id":"https://openalex.org/W4401225552","doi":"https://doi.org/10.25806/uu12-22023540-545","title":"\u0424\u041e\u0420\u0421\u0410\u0419\u0422 \u0412 \u0421\u0424\u0415\u0420\u0415 \u0422\u0423\u0420\u0418\u0421\u0422\u0418\u0427\u0415\u0421\u041a\u0418\u0425 \u0423\u0421\u041b\u0423\u0413","display_name":"\u0424\u041e\u0420\u0421\u0410\u0419\u0422 \u0412 \u0421\u0424\u0415\u0420\u0415 \u0422\u0423\u0420\u0418\u0421\u0422\u0418\u0427\u0415\u0421\u041a\u0418\u0425 \u0423\u0421\u041b\u0423\u0413","publication_year":2023,"publication_date":"2023-12-10","ids":{"openalex":"https://openalex.org/W4401225552","doi":"https://doi.org/10.25806/uu12-22023540-545"},"language":"ru","primary_location":{"id":"doi:10.25806/uu12-22023540-545","doi":"https://doi.org/10.25806/uu12-22023540-545","is_oa":true,"landing_page_url":"http://dx.doi.org/10.25806/uu12-22023540-545","pdf_url":null,"source":{"id":"https://openalex.org/S4404675044","display_name":"Management Accounting","issn_l":"1814-8476","issn":["1814-8476"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-4"],"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":"Management Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","datacite"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://dx.doi.org/10.25806/uu12-22023540-545","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5036951470","display_name":"\u0410\u0441\u0438\u044f\u0442 \u0418\u0431\u0440\u0430\u0433\u0438\u043c\u043e\u0432\u043d\u0430 \u0410\u0434\u0436\u0438\u0435\u0432\u0430","orcid":"https://orcid.org/0000-0003-2656-0033","observed_orcids":["https://orcid.org/0000-0003-2656-0033"]},"institutions":[{"id":"https://openalex.org/I4210121343","display_name":"North Caucasian State Academy","ror":"https://ror.org/02gte1z30","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210121343"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"\u0410.\u0418. \u0410\u0434\u0436\u0438\u0435\u0432\u0430","raw_affiliation_strings":["\u0424\u0413\u0411\u041e\u0423 \u0412\u041e \u00ab\u0421\u0435\u0432\u0435\u0440\u043e-\u041a\u0430\u0432\u043a\u0430\u0437\u0441\u043a\u0430\u044f \u0413\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u0430\u044f \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u044f\u00bb"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0424\u0413\u0411\u041e\u0423 \u0412\u041e \u00ab\u0421\u0435\u0432\u0435\u0440\u043e-\u041a\u0430\u0432\u043a\u0430\u0437\u0441\u043a\u0430\u044f \u0413\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u0430\u044f \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u044f\u00bb","institution_ids":["https://openalex.org/I4210121343"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5106217429","display_name":"\u0410.\u0410. \u0411\u0438\u0434\u0436\u0438\u0435\u0432","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210121343","display_name":"North Caucasian State Academy","ror":"https://ror.org/02gte1z30","country_code":"RU","type":"education","lineage":["https://openalex.org/I4210121343"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"\u0410.\u0410. \u0411\u0438\u0434\u0436\u0438\u0435\u0432","raw_affiliation_strings":["\u0424\u0413\u0411\u041e\u0423 \u0412\u041e \u00ab\u0421\u0435\u0432\u0435\u0440\u043e-\u041a\u0430\u0432\u043a\u0430\u0437\u0441\u043a\u0430\u044f \u0413\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u0430\u044f \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u044f\u00bb"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0424\u0413\u0411\u041e\u0423 \u0412\u041e \u00ab\u0421\u0435\u0432\u0435\u0440\u043e-\u041a\u0430\u0432\u043a\u0430\u0437\u0441\u043a\u0430\u044f \u0413\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u0430\u044f \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u044f\u00bb","institution_ids":["https://openalex.org/I4210121343"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210121343"],"apc_list":null,"apc_paid":null,"fwci":0.4982,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.66187101,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":95},"biblio":{"volume":null,"issue":"12-2 2023","first_page":"540","last_page":"545"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10055","display_name":"Diverse Aspects of Tourism Research","score":0.36399999260902405,"subfield":{"id":"https://openalex.org/subfields/1409","display_name":"Tourism, Leisure and Hospitality Management"},"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/T10055","display_name":"Diverse Aspects of Tourism Research","score":0.36399999260902405,"subfield":{"id":"https://openalex.org/subfields/1409","display_name":"Tourism, Leisure and Hospitality Management"},"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/T14345","display_name":"Scientific Research and Philosophical Inquiry","score":0.23240000009536743,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"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/T13204","display_name":"Competitive and Knowledge Intelligence","score":0.07729999721050262,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/foresight","display_name":"foresight","score":0.9559999704360962},{"id":"https://openalex.org/keywords/tourism-services","display_name":"tourism services","score":0.9610000252723694},{"id":"https://openalex.org/keywords/future-design","display_name":"future design","score":0.4620000123977661},{"id":"https://openalex.org/keywords/tourism-development","display_name":"tourism development","score":0.5360000133514404}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.29479295015335083}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.25806/uu12-22023540-545","doi":"https://doi.org/10.25806/uu12-22023540-545","is_oa":true,"landing_page_url":"http://dx.doi.org/10.25806/uu12-22023540-545","pdf_url":null,"source":{"id":"https://openalex.org/S4404675044","display_name":"Management Accounting","issn_l":"1814-8476","issn":["1814-8476"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-4"],"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":"Management Accounting","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.uprav-uchet.ru:article/4038","doi":null,"is_oa":true,"landing_page_url":"https://uprav-uchet.ru/index.php/journal/article/view/4038","pdf_url":null,"source":{"id":"https://openalex.org/S4404675044","display_name":"Management Accounting","issn_l":"1814-8476","issn":["1814-8476"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-4"],"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":"10.25806/uu12-22023","raw_type":"info:eu-repo/semantics/article"},{"id":"doi:10.25806/uu12-22023540-545","doi":"https://doi.org/10.25806/uu12-22023540-545","is_oa":true,"landing_page_url":"https://doi.org/10.25806/uu12-22023540-545","pdf_url":null,"source":{"id":"https://openalex.org/S7407052515","display_name":"Russian Agency for Digital Standardization","issn_l":null,"issn":null,"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":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"}],"best_oa_location":{"id":"doi:10.25806/uu12-22023540-545","doi":"https://doi.org/10.25806/uu12-22023540-545","is_oa":true,"landing_page_url":"http://dx.doi.org/10.25806/uu12-22023540-545","pdf_url":null,"source":{"id":"https://openalex.org/S4404675044","display_name":"Management Accounting","issn_l":"1814-8476","issn":["1814-8476"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-4"],"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":"Management Accounting","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4391150207","https://openalex.org/W4408368296","https://openalex.org/W7196933492","https://openalex.org/W7044185497","https://openalex.org/W4399921251","https://openalex.org/W2947624289","https://openalex.org/W4393253607","https://openalex.org/W2920036964","https://openalex.org/W4387177047","https://openalex.org/W4389948491"],"abstract_inverted_index":{"\u0412":[0,47],"\u0434\u0430\u043d\u043d\u043e\u0439":[1],"\u0441\u0442\u0430\u0442\u044c\u0435":[2],"\u0440\u0430\u0441\u043a\u0440\u044b\u0432\u0430\u0435\u0442\u0441\u044f":[3],"\u043f\u043e\u043d\u044f\u0442\u0438\u0435":[4],"\u0444\u043e\u0440\u0441\u0430\u0439\u0442\u0430":[5,74],"\u0447\u0435\u0440\u0435\u0437":[6],"\u0442\u0440\u0438":[7],"\u0447\u0435\u0442\u043a\u043e":[8],"\u043e\u0440\u0438\u0435\u043d\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0445":[9],"\u0434\u0435\u0439\u0441\u0442\u0432\u0438\u044f:":[10],"\u043c\u044b\u0448\u043b\u0435\u043d\u0438\u0435,":[11],"\u043e\u0431\u0441\u0443\u0436\u0434\u0435\u043d\u0438\u0435":[12],"\u0438":[13,34,55,58,64],"\u043a\u043e\u043d\u0441\u0442\u0440\u0443\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435.":[14],"\u0423\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u043e,":[15],"\u0447\u0442\u043e":[16],"\u0444\u043e\u0440\u0441\u0430\u0439\u0442":[17],"-":[18],"\u044d\u0442\u043e":[19],"\u043d\u0435":[20],"\u043f\u0440\u0435\u0434\u0441\u043a\u0430\u0437\u0430\u043d\u0438\u0435,":[21],"\u0430":[22],"\u0441\u043e\u0437\u0434\u0430\u043d\u0438\u0435,":[23],"\u0442.\u0435.":[24],"\u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c":[25],"\u043f\u0440\u043e\u0435\u043a\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f":[26],"\u0440\u0435\u0430\u043b\u044c\u043d\u043e\u0433\u043e":[27],"\u0431\u0443\u0434\u0443\u0449\u0435\u0433\u043e,":[28],"\u043a\u043e\u0442\u043e\u0440\u043e\u0435":[29],"\u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0438\u043c\u043e,":[30],"\u0432":[31,71],"\u0442\u043e\u043c":[32],"\u0447\u0438\u0441\u043b\u0435":[33],"\u0434\u043b\u044f":[35,75],"\u0441\u0444\u0435\u0440\u044b":[36],"\u0442\u0443\u0440\u0438\u0437\u043c\u0430.":[37],"\u0418\u0437\u0443\u0447\u0435\u043d\u044b":[38],"\u0432\u043e\u043f\u0440\u043e\u0441\u044b":[39],"\u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438":[40,69],"\u0444\u043e\u0440\u0441\u0430\u0439\u0442-\u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438":[41,70],"\u043f\u0440\u0438\u043c\u0435\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u043e":[42],"\u043a":[43],"\u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044e":[44],"\u0442\u0443\u0440\u0438\u0441\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0445":[45,77],"\u0443\u0441\u043b\u0443\u0433.":[46,78],"\u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u0438":[48],"\u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043b\u0438\u0441\u044c":[49],"\u043e\u0431\u0449\u0435\u043d\u0430\u0443\u0447\u043d\u044b\u0435":[50],"\u043c\u0435\u0442\u043e\u0434\u044b,":[51],"\u0442\u0430\u043a\u0438\u0435":[52],"\u043a\u0430\u043a":[53],"\u0430\u043d\u0430\u043b\u0438\u0437":[54],"\u0441\u0438\u043d\u0442\u0435\u0437,":[56],"\u0438\u043d\u0434\u0443\u043a\u0446\u0438\u044f":[57],"\u0434\u0435\u0434\u0443\u043a\u0446\u0438\u044f,":[59],"\u0433\u0440\u0443\u043f\u043f\u0438\u0440\u043e\u0432\u043a\u0430":[60],"\u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438,":[61],"\u043c\u043e\u0434\u0435\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435,":[62],"\u0430\u0431\u0441\u0442\u0440\u0430\u0433\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435":[63],"\u043f\u0440\u043e\u0433\u043d\u043e\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435.":[65],"\u041f\u0440\u0435\u0434\u043b\u043e\u0436\u0435\u043d\u044b":[66],"\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435":[67],"\u0448\u0430\u0433\u0438":[68],"\u0440\u0430\u043c\u043a\u0430\u0445":[72],"\u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c\u043e\u0432":[73],"\u0440\u0430\u0437\u0432\u0438\u0442\u0438\u044f":[76]},"counts_by_year":[{"year":2025,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2024-08-02T00:00:00"}
