{"id":"https://openalex.org/W4406700538","doi":"https://doi.org/10.21608/ijcte.2025.348356.1121","title":"\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0641\u0643\u064a\u0631 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0629 \u0644\u0637\u0644\u0627\u0628 \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u062b\u0627\u0646\u0648\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0628\u0645\u0642\u0631\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \"Analytical thinking skills in cost accounting for secondary commercial education students\"","display_name":"\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0641\u0643\u064a\u0631 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0629 \u0644\u0637\u0644\u0627\u0628 \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u062b\u0627\u0646\u0648\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0628\u0645\u0642\u0631\u0631 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \"Analytical thinking skills in cost accounting for secondary commercial education students\"","publication_year":2025,"publication_date":"2025-01-22","ids":{"openalex":"https://openalex.org/W4406700538","doi":"https://doi.org/10.21608/ijcte.2025.348356.1121"},"language":"ar","primary_location":{"id":"doi:10.21608/ijcte.2025.348356.1121","doi":"https://doi.org/10.21608/ijcte.2025.348356.1121","is_oa":false,"landing_page_url":"https://doi.org/10.21608/ijcte.2025.348356.1121","pdf_url":null,"source":{"id":"https://openalex.org/S4210214792","display_name":"Al-Ma\u011fallah Al-Dawliyya\u1e97 Lil Man\u0101hi\u011f wa Al-Tarbiyya\u1e97 Al-Tukn\u016bl\u016b\u01e7iyya\u1e97","issn_l":"2735-5101","issn":["2735-5101","2735-511X"],"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":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u06cc\u0629 \u0644\u0644\u0645\u0646\u0627\u0647\u062c \u0648\u0627\u0644\u062a\u0631\u0628\u06cc\u0629 \u0627\u0644\u062a\u06a9\u0646\u0648\u0644\u0648\u062c\u06cc\u0629","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/A5115981996","display_name":"\u0625\u064a\u0645\u0627\u0646 \u0645\u062d\u0645\u0648\u062f \u0639\u0648\u0636 \u0633\u0644\u064a\u0645\u0627\u0646","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0625\u064a\u0645\u0627\u0646 \u0645\u062d\u0645\u0648\u062f \u0639\u0648\u0636 \u0633\u0644\u064a\u0645\u0627\u0646","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5115850274","display_name":"\u0623\u0634\u0631\u0641 \u0628\u0647\u062c\u0627\u062a","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0623\u0634\u0631\u0641 \u0628\u0647\u062c\u0627\u062a","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5115981997","display_name":"\u0647\u0627\u0646\u0645 \u0645\u062d\u0645\u062f \u0647\u0627\u0634\u0645","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0647\u0627\u0646\u0645 \u0645\u062d\u0645\u062f \u0647\u0627\u0634\u0645","raw_affiliation_strings":["\u0643\u0644\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u062a\u0631\u0628\u064a\u0629"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u0643\u0644\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u062a\u0631\u0628\u064a\u0629","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.00770228,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"18","issue":"33","first_page":"1","last_page":"15"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.8223000168800354,"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/T12378","display_name":"Accounting Education and Careers","score":0.8223000168800354,"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/T11715","display_name":"Education and Critical Thinking Development","score":0.1550000011920929,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12884","display_name":"Educational Assessment and Pedagogy","score":0.00860000029206276,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"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/analytical-thinking","display_name":"analytical thinking","score":0.9890000224113464},{"id":"https://openalex.org/keywords/cost-accounting-education","display_name":"cost accounting education","score":0.8460000157356262},{"id":"https://openalex.org/keywords/expert-validation","display_name":"expert validation","score":0.6669999957084656},{"id":"https://openalex.org/keywords/direct-and-indirect-costs","display_name":"direct and indirect costs","score":0.796999990940094},{"id":"https://openalex.org/keywords/financial-statement-preparation","display_name":"financial statement preparation","score":0.6759999990463257},{"id":"https://openalex.org/keywords/accounting-curriculum","display_name":"accounting curriculum","score":0.3930000066757202},{"id":"https://openalex.org/keywords/work-readiness","display_name":"career readiness","score":0.32199999690055847},{"id":"https://openalex.org/keywords/gulf-states","display_name":"Gulf states","score":0.41499999165534973},{"id":"https://openalex.org/keywords/middle-east-and-north-africa","display_name":"Middle East and North Africa","score":0.492000013589859},{"id":"https://openalex.org/keywords/asia","display_name":"Asia","score":0.35899999737739563},{"id":"https://openalex.org/keywords/europe","display_name":"Europe","score":0.44600000977516174},{"id":"https://openalex.org/keywords/oceania","display_name":"Oceania","score":0.5600000023841858},{"id":"https://openalex.org/keywords/south-america","display_name":"South America","score":0.31299999356269836},{"id":"https://openalex.org/keywords/north-america","display_name":"North America","score":0.42899999022483826}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5309224724769592},{"id":"https://openalex.org/C145420912","wikidata":"https://www.wikidata.org/wiki/Q853077","display_name":"Mathematics education","level":1,"score":0.4529974162578583},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3750850558280945},{"id":"https://openalex.org/C19417346","wikidata":"https://www.wikidata.org/wiki/Q7922","display_name":"Pedagogy","level":1,"score":0.3299407362937927},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.29610058665275574}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.21608/ijcte.2025.348356.1121","doi":"https://doi.org/10.21608/ijcte.2025.348356.1121","is_oa":false,"landing_page_url":"https://doi.org/10.21608/ijcte.2025.348356.1121","pdf_url":null,"source":{"id":"https://openalex.org/S4210214792","display_name":"Al-Ma\u011fallah Al-Dawliyya\u1e97 Lil Man\u0101hi\u011f wa Al-Tarbiyya\u1e97 Al-Tukn\u016bl\u016b\u01e7iyya\u1e97","issn_l":"2735-5101","issn":["2735-5101","2735-511X"],"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":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u06cc\u0629 \u0644\u0644\u0645\u0646\u0627\u0647\u062c \u0648\u0627\u0644\u062a\u0631\u0628\u06cc\u0629 \u0627\u0644\u062a\u06a9\u0646\u0648\u0644\u0648\u062c\u06cc\u0629","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Quality education","id":"https://metadata.un.org/sdg/4","score":0.9235000014305115}],"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/W4412358796","https://openalex.org/W7166855623","https://openalex.org/W3027645426","https://openalex.org/W3190562354","https://openalex.org/W4281557611","https://openalex.org/W3018586208","https://openalex.org/W4402776875","https://openalex.org/W4312235123","https://openalex.org/W7165777606","https://openalex.org/W4402091072"],"abstract_inverted_index":{"\u0627\u0633\u062a\u0647\u062f\u0641":[0],"\u0627\u0644\u0628\u062d\u062b":[1,35,107],"\u062a\u062d\u062f\u064a\u062f":[2,37],"\u0645\u0647\u0627\u0631\u0627\u062a":[3,17,55,81,97,111,133],"\u0627\u0644\u062a\u0641\u0643\u064a\u0631":[4,18,40,56,69,82,112,134],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a":[5,41,57,70,83,113],"\u0627\u0644\u0644\u0627\u0632\u0645":[6],"\u062a\u0646\u0645\u064a\u062a\u0647\u0627":[7],"\u0644\u0637\u0644\u0627\u0628":[8,43,74],"\u0627\u0644\u062a\u0639\u0644\u064a\u0645":[9,44,75],"\u0627\u0644\u062b\u0627\u0646\u0648\u064a":[10,45,76],"\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c":[11,29],"\u0648\u0630\u0644\u0643":[12],"\u0645\u0646":[13,23,132],"\u062e\u0644\u0627\u0644":[14,47],"\u0625\u0639\u062f\u0627\u062f":[15,121],"\u0642\u0627\u0626\u0645\u0629":[16,38,54,67,80],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u060c":[19,135],"\u0648\u0639\u0631\u0636\u0647\u0627":[20],"\u0639\u0644\u0649":[21,110,129,163,188],"\u0645\u062c\u0645\u0648\u0639\u0629":[22],"\u062e\u0628\u0631\u0627\u0621":[24],"\u0627\u0644\u0645\u0646\u0627\u0647\u062c":[25],"\u0648\u0637\u0631\u0642":[26],"\u0627\u0644\u062a\u062f\u0631\u0633":[27],"\u0644\u0644\u062a\u0639\u0644\u064a\u0645":[28],"\u0644\u062a\u062d\u0643\u064a\u0645\u0647\u0627":[30],"\u0648\u0636\u0628\u0637\u0647\u0627":[31,58],"\u0641\u064a":[32,59,71,84,114,196],"\u0636\u0648\u0621":[33,60,85,104],"\u0622\u0631\u0627\u0626\u0647\u0645.\u062a\u0648\u0635\u0644":[34],"\u0625\u0644\u0649":[36,66],"\u0628\u0645\u0647\u0627\u0631\u0627\u062a":[39,68],"\u0627\u0644\u0644\u0627\u0632\u0645\u0629":[42],"\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c\u0648\u0645\u0646":[46],"\u0627\u0644\u0639\u0631\u0636":[48],"\u0627\u0644\u062a\u0641\u0635\u064a\u0644\u064a":[49],"\u0644\u0644\u0628\u062d\u062b":[50],"\u0642\u0627\u0645\u062a":[51],"\u0627\u0644\u0628\u0627\u062d\u062b\u0629":[52,65],"\u0628\u0625\u0639\u062f\u0627\u062f":[53],"\u0622\u0631\u0627\u0621":[61],"\u0627\u0644\u0633\u0627\u062f\u0629":[62,89],"\u0627\u0644\u0645\u062d\u0643\u0645\u064a\u0646\u061b":[63],"\u062a\u0648\u0635\u0644\u062a":[64],"\u0645\u062d\u0627\u0633\u0628\u0629":[72,117,198],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641":[73,123,153],"\u0627\u0644\u062a\u062c\u0627\u0631\u064a":[77],"\u0648\u062a\u0645":[78],"\u062a\u0639\u062f\u064a\u0644":[79],"\u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a":[86],"\u0627\u0644\u062a\u064a":[87],"\u0623\u0628\u062f\u0627\u0647\u0627":[88],"\u0627\u0644\u0645\u062d\u0643\u0645\u0648\u0646\u060c":[90],"\u062d\u064a\u062b":[91,119],"\u062a\u0636\u0645\u0646\u062a":[92],"\u0627\u0644\u0642\u0627\u0626\u0645\u0629":[93],"\u0628\u0639\u062f":[94],"\u0627\u0644\u062a\u062d\u0643\u064a\u0645":[95],"(6)":[96],"\u0631\u0626\u064a\u0633\u0629":[98],"\u064a\u062a\u0641\u0631\u0639":[99],"\u0645\u0646\u0647\u0627":[100],"(28)":[101],"\u0645\u0647\u0627\u0631\u0629":[102,137],"\u0641\u0631\u0639\u064a\u0629.\u0648\u0641\u064a":[103],"\u0627\u0644\u0646\u062a\u0627\u0626\u062c":[105],"\u064a\u0648\u0635\u064a":[106],"\u0628\u0636\u0631\u0648\u0631\u0629":[108],"\u0627\u0644\u062a\u0631\u0643\u064a\u0632":[109],"\u0628\u0631\u0627\u0645\u062c":[115],"\u062a\u062f\u0631\u064a\u0633":[116],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u061b":[118],"\u064a\u062a\u0637\u0644\u0628":[120],"\u0642\u0648\u0627\u0626\u0645":[122],"\u0648\u0627\u0644\u0642\u0648\u0627\u0626\u0645":[124],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[125],"\u0623\u0646":[126],"\u064a\u0643\u0648\u0646":[127,144],"\u0627\u0644\u0637\u0627\u0644\u0628":[128],"\u0642\u062f\u0631":[130],"\u0645\u0631\u062a\u0641\u0639":[131],"\u0648\u062e\u0627\u0635\u0629":[136],"\u0627\u0644\u062a\u0635\u0646\u064a\u0641":[138],"\u0648\u0627\u0644\u062a\u062c\u0645\u064a\u0639":[139],"\u0648\u0627\u0644\u062a\u0628\u0648\u064a\u0628":[140],"\u0648\u0627\u0644\u0642\u064a\u0627\u0633":[141],"\u0648\u0627\u0644\u062a\u0644\u062e\u064a\u0635\u060c":[142],"\u062d\u062a\u0649":[143],"\u0645\u0644\u0645":[145],"\u0628\u0627\u0644\u062a\u0635\u0646\u064a\u0641\u0627\u062a":[146],"\u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629":[147],"\u0644\u0639\u0646\u0627\u0635\u0631":[148],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u060c":[149],"\u0648\u064a\u0645\u0643\u0646\u0647":[150],"\u0627\u0644\u062a\u0645\u064a\u064a\u0632":[151],"\u0628\u064a\u0646":[152],"\u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629":[154],"\u0648\u0627\u0644\u063a\u064a\u0631":[155],"\u0645\u0628\u0627\u0634\u0631\u0629":[156],"\u062d\u0633\u0628":[157],"\u0646\u0648\u0639":[158],"\u0648\u062d\u062c\u0645":[159],"\u0627\u0644\u0646\u0634\u0627\u0637\u060c":[160],"\u0648\u064a\u0643\u0648\u0646":[161,191],"\u0642\u0627\u062f\u0631":[162],"\u0642\u064a\u0627\u0633":[164],"\u0646\u062a\u0627\u0626\u062c":[165],"\u0623\u0639\u0645\u0627\u0644":[166],"\u0627\u0644\u0645\u0646\u0634\u0623\u0629":[167],"\u0648\u062d\u0633\u0627\u0628":[168],"\u0635\u0627\u0641\u064a":[169],"\u0627\u0644\u0631\u0628\u062d/\u0627\u0644\u062e\u0633\u0627\u0631\u0629":[170],"\u0627\u0644\u0645\u062d\u0642\u0642\u0629":[171],"\u0633\u0646\u0648\u064a\u0627\u064b":[172],"\u0646\u062a\u064a\u062c\u0629":[173],"\u0644\u0646\u0634\u0627\u0637":[174],"\u0627\u0644\u0634\u0631\u0643\u0629\u060c":[175],"\u0648\u0643\u062a\u0627\u0628\u0629":[176],"\u062a\u0642\u0627\u0631\u064a\u0631":[177],"\u0645\u0627\u0644\u064a\u0629":[178],"\u0645\u062e\u062a\u0635\u0631\u0629":[179],"\u062a\u0639\u0628\u0631":[180],"\u0639\u0646":[181],"\u0627\u0644\u0648\u0636\u0639":[182],"\u0627\u0644\u0645\u0627\u064a":[183],"\u0644\u0644\u0645\u0646\u0634\u0623\u0629\u060c":[184],"\u0648\u0628\u0630\u0644\u0643":[185],"\u064a\u062d\u0642\u0642":[186],"\u0646\u062c\u0627\u062d":[187],"\u0627\u0644\u0645\u0633\u062a\u0648\u0649":[189],"\u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u060c":[190],"\u0645\u0624\u0647\u0644":[192],"\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a":[193],"\u0633\u0648\u0642":[194],"\u0627\u0644\u0639\u0645\u0644":[195],"\u0645\u062c\u0627\u0644":[197],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641Abstract:The":[199],"research":[200,251,275],"aimed":[201],"to":[202,228,240,279],"identify":[203],"the":[204,253,272,274,277],"analytical":[205,222,259,282],"thinking":[206,223,260,283],"skills":[207,261,284],"that":[208],"must":[209],"be":[210],"developed":[211],"for":[212,263],"commercial":[213,234,264],"secondary":[214,265],"education":[215,235,266],"students,":[216,267],"by":[217],"preparing":[218],"a":[219,229,256],"list":[220,257],"of":[221,231,247,255,258,271],"skills,":[224],"and":[225,237,242,268],"presenting":[226],"it":[227,244],"group":[230],"experts":[232],"in":[233,245,269,285],"curricula":[236],"teaching":[238,288],"methods,":[239],"arbitrate":[241],"adjust":[243],"light":[246,270],"their":[248],"opinions.":[249],"The":[250],"reached":[252],"identification":[254],"necessary":[262],"results,":[273],"recommends":[276],"need":[278],"focus":[280],"on":[281],"cost":[286],"accounting":[287],"programs":[289]},"counts_by_year":[],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-01-23T00:00:00"}