{"id":"https://openalex.org/W4408686646","doi":"https://doi.org/10.32782/2415-3583/34.5","title":"\u0406\u041d\u0412\u0415\u041d\u0422\u0410\u0420\u0418\u0417\u0410\u0426\u0406\u042f \u042f\u041a \u0406\u041d\u0421\u0422\u0420\u0423\u041c\u0415\u041d\u0422 \u0417\u0410\u0411\u0415\u0417\u041f\u0415\u0427\u0415\u041d\u041d\u042f \u0424\u0406\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0407 \u0421\u0422\u0406\u0419\u041a\u041e\u0421\u0422\u0406 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412\u0410","display_name":"\u0406\u041d\u0412\u0415\u041d\u0422\u0410\u0420\u0418\u0417\u0410\u0426\u0406\u042f \u042f\u041a \u0406\u041d\u0421\u0422\u0420\u0423\u041c\u0415\u041d\u0422 \u0417\u0410\u0411\u0415\u0417\u041f\u0415\u0427\u0415\u041d\u041d\u042f \u0424\u0406\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0407 \u0421\u0422\u0406\u0419\u041a\u041e\u0421\u0422\u0406 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412\u0410","publication_year":2025,"publication_date":"2025-02-28","ids":{"openalex":"https://openalex.org/W4408686646","doi":"https://doi.org/10.32782/2415-3583/34.5"},"language":"uk","primary_location":{"id":"doi:10.32782/2415-3583/34.5","doi":"https://doi.org/10.32782/2415-3583/34.5","is_oa":true,"landing_page_url":"https://doi.org/10.32782/2415-3583/34.5","pdf_url":"http://ei-journal.in.ua/index.php/journal/article/download/735/713","source":{"id":"https://openalex.org/S4210214447","display_name":"\u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u0442\u0432\u043e \u0442\u0430 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0457","issn_l":"2415-3583","issn":["2415-3583","2707-6237"],"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u0442\u0432\u043e \u0442\u0430 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0457","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ei-journal.in.ua/index.php/journal/article/download/735/713","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5035957086","display_name":"\u041e. \u0412. \u041b\u0435\u0433\u0430","orcid":"https://orcid.org/0000-0002-0989-8000","observed_orcids":["https://orcid.org/0000-0002-0989-8000"]},"institutions":[{"id":"https://openalex.org/I4210107544","display_name":"Poltava State Agrarian University","ror":"https://ror.org/01s344n79","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210107544"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"\u041e.\u0412. \u041b\u0435\u0433\u0430","raw_affiliation_strings":["\u041f\u043e\u043b\u0442\u0430\u0432\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0430\u0433\u0440\u0430\u0440\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442"],"raw_orcid":"https://orcid.org/0000-0002-0989-8000","affiliations":[{"raw_affiliation_string":"\u041f\u043e\u043b\u0442\u0430\u0432\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0430\u0433\u0440\u0430\u0440\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442","institution_ids":["https://openalex.org/I4210107544"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5024882839","display_name":"Nataliya Kantsedal","orcid":"https://orcid.org/0000-0002-2050-7015","observed_orcids":["https://orcid.org/0000-0002-2050-7015"]},"institutions":[{"id":"https://openalex.org/I4210107544","display_name":"Poltava State Agrarian University","ror":"https://ror.org/01s344n79","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210107544"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"\u041d.\u0410. \u041a\u0430\u043d\u0446\u0435\u0434\u0430\u043b","raw_affiliation_strings":["\u041f\u043e\u043b\u0442\u0430\u0432\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0430\u0433\u0440\u0430\u0440\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442"],"raw_orcid":"https://orcid.org/0000-0002-2050-7015","affiliations":[{"raw_affiliation_string":"\u041f\u043e\u043b\u0442\u0430\u0432\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0430\u0433\u0440\u0430\u0440\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442","institution_ids":["https://openalex.org/I4210107544"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5094272351","display_name":"\u0410.\u041c. \u041f\u0435\u0448\u043a\u043e\u0432","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210107544","display_name":"Poltava State Agrarian University","ror":"https://ror.org/01s344n79","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210107544"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"\u0410.\u041c. \u041f\u0435\u0448\u043a\u043e\u0432","raw_affiliation_strings":["\u041f\u043e\u043b\u0442\u0430\u0432\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0430\u0433\u0440\u0430\u0440\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"\u041f\u043e\u043b\u0442\u0430\u0432\u0441\u044c\u043a\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0430\u0433\u0440\u0430\u0440\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442","institution_ids":["https://openalex.org/I4210107544"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210107544"],"apc_list":null,"apc_paid":null,"fwci":12.2228,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.98737471,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":99},"biblio":{"volume":null,"issue":"34","first_page":"37","last_page":"44"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.6923999786376953,"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/T13509","display_name":"Accounting and Financial Management","score":0.6923999786376953,"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":0.12039999663829803,"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/T10797","display_name":"Accounting and Organizational Management","score":0.03929999843239784,"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/inventory-counting","display_name":"inventory counting","score":0.6230000257492065},{"id":"https://openalex.org/keywords/financial-stability-of-enterprises","display_name":"enterprise financial stability","score":0.7300000190734863},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.7139999866485596},{"id":"https://openalex.org/keywords/accounting-procedures","display_name":"accounting procedures","score":0.628000020980835},{"id":"https://openalex.org/keywords/asset-management","display_name":"asset management","score":0.8379999995231628},{"id":"https://openalex.org/keywords/interdepartmental-cooperation","display_name":"interdepartmental cooperation","score":0.6230000257492065},{"id":"https://openalex.org/keywords/employee-motivation","display_name":"employee motivation","score":0.531000018119812},{"id":"https://openalex.org/keywords/financial-control","display_name":"financial control","score":0.7670000195503235}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3096808195114136}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32782/2415-3583/34.5","doi":"https://doi.org/10.32782/2415-3583/34.5","is_oa":true,"landing_page_url":"https://doi.org/10.32782/2415-3583/34.5","pdf_url":"http://ei-journal.in.ua/index.php/journal/article/download/735/713","source":{"id":"https://openalex.org/S4210214447","display_name":"\u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u0442\u0432\u043e \u0442\u0430 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0457","issn_l":"2415-3583","issn":["2415-3583","2707-6237"],"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u0442\u0432\u043e \u0442\u0430 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0457","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.32782/2415-3583/34.5","doi":"https://doi.org/10.32782/2415-3583/34.5","is_oa":true,"landing_page_url":"https://doi.org/10.32782/2415-3583/34.5","pdf_url":"http://ei-journal.in.ua/index.php/journal/article/download/735/713","source":{"id":"https://openalex.org/S4210214447","display_name":"\u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u0442\u0432\u043e \u0442\u0430 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0457","issn_l":"2415-3583","issn":["2415-3583","2707-6237"],"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":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"\u041f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u043d\u0438\u0446\u0442\u0432\u043e \u0442\u0430 \u0456\u043d\u043d\u043e\u0432\u0430\u0446\u0456\u0457","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4408686646.pdf","grobid_xml":"https://content.openalex.org/works/W4408686646.grobid-xml"},"referenced_works_count":4,"referenced_works":["https://openalex.org/W4389648563","https://openalex.org/W4391256613","https://openalex.org/W4399071795","https://openalex.org/W4401142131"],"related_works":["https://openalex.org/W2502993692","https://openalex.org/W2966661967","https://openalex.org/W4306933784","https://openalex.org/W7080118959","https://openalex.org/W7035382938","https://openalex.org/W7007088383","https://openalex.org/W7072517956","https://openalex.org/W3011522360","https://openalex.org/W7044394433","https://openalex.org/W7162078865"],"abstract_inverted_index":{"\u0423":[0],"\u0441\u0442\u0430\u0442\u0442\u0456":[1],"\u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043e":[2],"\u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u0456":[3],"\u0442\u0430":[4,61,105],"\u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439\u043d\u0456":[5],"\u0430\u0441\u043f\u0435\u043a\u0442\u0438":[6],"\u0456\u043d\u0432\u0435\u043d\u0442\u0430\u0440\u0438\u0437\u0430\u0446\u0456\u0457,":[7],"\u0440\u043e\u043b\u044c":[8],"\u0457\u0457":[9],"\u0443\u0447\u0430\u0441\u043d\u0438\u043a\u0456\u0432":[10],"\u0456":[11,30,44,80,98],"\u043a\u043b\u044e\u0447\u043e\u0432\u0456":[12],"\u0435\u0442\u0430\u043f\u0438":[13],"\u043f\u0440\u043e\u0446\u0435\u0441\u0443.":[14],"\u041e\u0441\u043e\u0431\u043b\u0438\u0432\u0443":[15],"\u0443\u0432\u0430\u0433\u0443":[16],"\u043f\u0440\u0438\u0434\u0456\u043b\u0435\u043d\u043e":[17],"\u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u0438\u043c":[18],"\u0430\u0441\u043f\u0435\u043a\u0442\u0430\u043c":[19],"\u0432\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f":[20],"\u0456\u043d\u0432\u0435\u043d\u0442\u0430\u0440\u0438\u0437\u0430\u0446\u0456\u0457":[21],"\u0432":[22,66],"\u0434\u0456\u044f\u043b\u044c\u043d\u0456\u0441\u0442\u044c":[23],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432.":[24],"\u0417\u043e\u043a\u0440\u0435\u043c\u0430,":[25],"\u0440\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u043e":[26],"\u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c\u0438":[27],"\u0432\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f":[28],"\u043e\u0431\u043b\u0456\u043a\u043e\u0432\u0438\u0445":[29],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044c\u043d\u0438\u0445":[31],"\u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440,":[32],"\u0442\u0430\u043a\u0456":[33],"\u044f\u043a":[34,94],"\u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f":[35],"\u0432\u043d\u0443\u0442\u0440\u0456\u0448\u043d\u0456\u0445":[36],"\u0430\u0443\u0434\u0438\u0442\u0456\u0432,":[37],"\u043f\u043e\u043a\u0440\u0430\u0449\u0435\u043d\u043d\u044f":[38],"\u0432\u0437\u0430\u0454\u043c\u043e\u0434\u0456\u0457":[39],"\u043c\u0456\u0436":[40],"\u043f\u0456\u0434\u0440\u043e\u0437\u0434\u0456\u043b\u0430\u043c\u0438,":[41],"\u0441\u0442\u0438\u043c\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f":[42],"\u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432":[43],"\u0456\u043d\u0442\u0435\u0433\u0440\u0430\u0446\u0456\u044f":[45],"\u0441\u0443\u0447\u0430\u0441\u043d\u0438\u0445":[46],"\u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u043e-\u043a\u043e\u043c\u0443\u043d\u0456\u043a\u0430\u0446\u0456\u0439\u043d\u0438\u0445":[47],"\u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439.":[48],"\u0426\u0435":[49],"\u0434\u043e\u0437\u0432\u043e\u043b\u044f\u0454":[50],"\u043d\u0435":[51],"\u043b\u0438\u0448\u0435":[52],"\u0437\u043c\u0435\u043d\u0448\u0438\u0442\u0438":[53],"\u0442\u0440\u0443\u0434\u043e\u043c\u0456\u0441\u0442\u043a\u0456\u0441\u0442\u044c":[54],"\u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e-\u0430\u043d\u0430\u043b\u0456\u0442\u0438\u0447\u043d\u0438\u0445":[55],"\u0440\u043e\u0431\u0456\u0442,":[56],"\u0430\u043b\u0435":[57],"\u0439":[58],"\u043f\u0456\u0434\u0432\u0438\u0449\u0438\u0442\u0438":[59],"\u0448\u0432\u0438\u0434\u043a\u0456\u0441\u0442\u044c":[60],"\u044f\u043a\u0456\u0441\u0442\u044c":[62],"\u0440\u0435\u0430\u0433\u0443\u0432\u0430\u043d\u043d\u044f":[63],"\u043d\u0430":[64,72],"\u0437\u043c\u0456\u043d\u0438":[65],"\u043e\u0431\u043b\u0456\u043a\u043e\u0432\u043e\u043c\u0443":[67],"\u0441\u0435\u0440\u0435\u0434\u043e\u0432\u0438\u0449\u0456.":[68],"\u0417\u0430\u043f\u0440\u043e\u043f\u043e\u043d\u043e\u0432\u0430\u043d\u0456":[69],"\u0440\u0435\u043a\u043e\u043c\u0435\u043d\u0434\u0430\u0446\u0456\u0457":[70],"\u0441\u043f\u0440\u044f\u043c\u043e\u0432\u0430\u043d\u0456":[71],"\u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f":[73],"\u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456":[74],"\u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f":[75],"\u0430\u043a\u0442\u0438\u0432\u0430\u043c\u0438,":[76],"\u0437\u0431\u0435\u0440\u0435\u0436\u0435\u043d\u043d\u044f":[77],"\u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u0438\u0445":[78],"\u0446\u0456\u043d\u043d\u043e\u0441\u0442\u0435\u0439":[79],"\u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f":[81],"\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457":[82],"\u0441\u0442\u0456\u0439\u043a\u043e\u0441\u0442\u0456":[83],"\u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432":[84],"\u0443":[85,101],"\u043a\u043e\u043d\u043a\u0443\u0440\u0435\u043d\u0442\u043d\u0438\u0445":[86],"\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0445":[87],"\u0443\u043c\u043e\u0432\u0430\u0445.":[88],"\u0420\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438":[89],"\u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f":[90],"\u043c\u043e\u0436\u0443\u0442\u044c":[91],"\u0431\u0443\u0442\u0438":[92],"\u043a\u043e\u0440\u0438\u0441\u043d\u0438\u043c\u0438":[93],"\u0434\u043b\u044f":[95,99],"\u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0456\u0432,":[96],"\u0442\u0430\u043a":[97],"\u043d\u0430\u0443\u043a\u043e\u0432\u0446\u0456\u0432":[100],"\u0441\u0444\u0435\u0440\u0456":[102],"\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e":[103],"\u043e\u0431\u043b\u0456\u043a\u0443":[104],"\u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e":[106],"\u043a\u043e\u043d\u0442\u0440\u043e\u043b\u044e.":[107]},"counts_by_year":[{"year":2026,"cited_by_count":8},{"year":2025,"cited_by_count":4}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2025-03-21T00:00:00"}