{"id":"https://openalex.org/W4414720640","doi":"https://doi.org/10.1007/978-3-031-94098-9_48","title":"Formation of Financial and Management Reporting of Russian Agricultural Universities: Experience and Methodology","display_name":"Formation of Financial and Management Reporting of Russian Agricultural Universities: Experience and Methodology","publication_year":2025,"publication_date":"2025-10-01","ids":{"openalex":"https://openalex.org/W4414720640","doi":"https://doi.org/10.1007/978-3-031-94098-9_48"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-031-94098-9_48","doi":"https://doi.org/10.1007/978-3-031-94098-9_48","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-031-94098-9_48","pdf_url":null,"source":{"id":"https://openalex.org/S4210169156","display_name":"Lecture notes in networks and systems","issn_l":"2367-3370","issn":["2367-3370","2367-3389"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1"],"host_organization":"https://openalex.org/P4310319972","host_organization_name":"Springer International Publishing","host_organization_lineage":["https://openalex.org/P4310319972","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer International Publishing","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Networks and Systems","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4414645919","display_name":"Innovations in Sustainable Agricultural Systems, Agriculture 4.0 and Precision Agriculture. Volume 1"},"type":"conference-paper","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/A5086338530","display_name":"Alexey Bobryshev","orcid":"https://orcid.org/0000-0001-5039-507X","observed_orcids":["https://orcid.org/0000-0001-5039-507X"]},"institutions":[{"id":"https://openalex.org/I166809047","display_name":"Stavropol State Agrarian University","ror":"https://ror.org/02ne6gz21","country_code":"RU","type":"education","lineage":["https://openalex.org/I166809047"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Alexey N. Bobryshev","raw_affiliation_strings":["Stavropol State Agrarian University, Stavropol, Russia"],"raw_orcid":"https://orcid.org/0000-0001-5039-507X","affiliations":[{"raw_affiliation_string":"Stavropol State Agrarian University, Stavropol, Russia","institution_ids":["https://openalex.org/I166809047"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5029552694","display_name":"Natalya P. Agafonova","orcid":"https://orcid.org/0000-0001-7729-624X","observed_orcids":["https://orcid.org/0000-0001-7729-624X"]},"institutions":[{"id":"https://openalex.org/I166809047","display_name":"Stavropol State Agrarian University","ror":"https://ror.org/02ne6gz21","country_code":"RU","type":"education","lineage":["https://openalex.org/I166809047"]}],"countries":["RU"],"is_corresponding":true,"raw_author_name":"Nelli P. Agafonova","raw_affiliation_strings":["Stavropol State Agrarian University, Stavropol, Russia"],"raw_orcid":"https://orcid.org/0000-0001-7729-624X","affiliations":[{"raw_affiliation_string":"Stavropol State Agrarian University, Stavropol, Russia","institution_ids":["https://openalex.org/I166809047"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5077687520","display_name":"Nina Zargaryan","orcid":"https://orcid.org/0000-0003-0466-7702","observed_orcids":["https://orcid.org/0000-0003-0466-7702"]},"institutions":[{"id":"https://openalex.org/I166809047","display_name":"Stavropol State Agrarian University","ror":"https://ror.org/02ne6gz21","country_code":"RU","type":"education","lineage":["https://openalex.org/I166809047"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Nina R. Zargaryan","raw_affiliation_strings":["Stavropol State Agrarian University, Stavropol, Russia"],"raw_orcid":"https://orcid.org/0000-0003-0466-7702","affiliations":[{"raw_affiliation_string":"Stavropol State Agrarian University, Stavropol, Russia","institution_ids":["https://openalex.org/I166809047"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5121470593","display_name":"\u0414\u043c\u0438\u0442\u0440\u0438\u0439 \u0421\u0435\u0440\u0433\u0435\u0435\u0432\u0438\u0447 \u0427\u0435\u0440\u043a\u0430\u0448\u0438\u043d","orcid":"https://orcid.org/0009-0001-6665-8943","observed_orcids":["https://orcid.org/0009-0001-6665-8943"]},"institutions":[{"id":"https://openalex.org/I166809047","display_name":"Stavropol State Agrarian University","ror":"https://ror.org/02ne6gz21","country_code":"RU","type":"education","lineage":["https://openalex.org/I166809047"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Dmitry S. Cherkashin","raw_affiliation_strings":["Stavropol State Agrarian University, Stavropol, Russia"],"raw_orcid":"https://orcid.org/0009-0001-6665-8943","affiliations":[{"raw_affiliation_string":"Stavropol State Agrarian University, Stavropol, Russia","institution_ids":["https://openalex.org/I166809047"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5030905234","display_name":"Anna V. Volkogonova","orcid":"https://orcid.org/0000-0003-0988-5899","observed_orcids":["https://orcid.org/0000-0003-0988-5899"]},"institutions":[{"id":"https://openalex.org/I166809047","display_name":"Stavropol State Agrarian University","ror":"https://ror.org/02ne6gz21","country_code":"RU","type":"education","lineage":["https://openalex.org/I166809047"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Anna V. Volkogonova","raw_affiliation_strings":["Stavropol State Agrarian University, Stavropol, Russia"],"raw_orcid":"https://orcid.org/0000-0003-0988-5899","affiliations":[{"raw_affiliation_string":"Stavropol State Agrarian University, Stavropol, Russia","institution_ids":["https://openalex.org/I166809047"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5029552694"],"corresponding_institution_ids":["https://openalex.org/I166809047"],"apc_list":null,"apc_paid":null,"fwci":5.097,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.93166667,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":null,"issue":null,"first_page":"493","last_page":"502"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4584999978542328,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.4584999978542328,"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/T13509","display_name":"Accounting and Financial Management","score":0.14579999446868896,"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/T13054","display_name":"Agricultural and Financial Auditing","score":0.08060000091791153,"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/corporate-reporting","display_name":"corporate reporting","score":0.8109999895095825},{"id":"https://openalex.org/keywords/agricultural-universities","display_name":"agricultural universities","score":0.8479999899864197},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.5450000166893005},{"id":"https://openalex.org/keywords/management-reporting","display_name":"management reporting","score":0.9850000143051147},{"id":"https://openalex.org/keywords/innovation-activity","display_name":"innovation activity","score":0.6610000133514404},{"id":"https://openalex.org/keywords/sustainable-development","display_name":"sustainable development","score":0.8700000047683716},{"id":"https://openalex.org/keywords/university-accounting","display_name":"university accounting","score":0.45100000500679016},{"id":"https://openalex.org/keywords/information-disclosure","display_name":"information disclosure","score":0.5389999747276306},{"id":"https://openalex.org/keywords/russian-universities","display_name":"Russian universities","score":0.5320000052452087}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.661300003528595},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6273000240325928},{"id":"https://openalex.org/C118518473","wikidata":"https://www.wikidata.org/wiki/Q11451","display_name":"Agriculture","level":2,"score":0.5498999953269958},{"id":"https://openalex.org/C157140304","wikidata":"https://www.wikidata.org/wiki/Q396108","display_name":"Agrarian society","level":3,"score":0.4803999960422516},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.4472000002861023},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.4165000021457672},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3873000144958496},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.38600000739097595},{"id":"https://openalex.org/C2778738651","wikidata":"https://www.wikidata.org/wiki/Q16546687","display_name":"Novelty","level":2,"score":0.38589999079704285},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.36489999294281006},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.36480000615119934},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.33230000734329224},{"id":"https://openalex.org/C2781083858","wikidata":"https://www.wikidata.org/wiki/Q17327049","display_name":"Scientific literature","level":2,"score":0.3215999901294708},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.29600000381469727},{"id":"https://openalex.org/C2778568292","wikidata":"https://www.wikidata.org/wiki/Q7727275","display_name":"The Conceptual Framework","level":3,"score":0.28870001435279846},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.2831000089645386},{"id":"https://openalex.org/C162446236","wikidata":"https://www.wikidata.org/wiki/Q653137","display_name":"Content analysis","level":2,"score":0.26409998536109924},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.2587999999523163},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.257099986076355},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.25270000100135803},{"id":"https://openalex.org/C54924851","wikidata":"https://www.wikidata.org/wiki/Q2751054","display_name":"Sustainable agriculture","level":3,"score":0.25060001015663147},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.25029999017715454}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-031-94098-9_48","doi":"https://doi.org/10.1007/978-3-031-94098-9_48","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-031-94098-9_48","pdf_url":null,"source":{"id":"https://openalex.org/S4210169156","display_name":"Lecture notes in networks and systems","issn_l":"2367-3370","issn":["2367-3370","2367-3389"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1"],"host_organization":"https://openalex.org/P4310319972","host_organization_name":"Springer International Publishing","host_organization_lineage":["https://openalex.org/P4310319972","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer International Publishing","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Networks and Systems","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":17,"referenced_works":["https://openalex.org/W1870792911","https://openalex.org/W2017470374","https://openalex.org/W2034828215","https://openalex.org/W2063722028","https://openalex.org/W2135073830","https://openalex.org/W2464356698","https://openalex.org/W2565527919","https://openalex.org/W2601211763","https://openalex.org/W2604934858","https://openalex.org/W2767783694","https://openalex.org/W2807417359","https://openalex.org/W2911784597","https://openalex.org/W2937065382","https://openalex.org/W2944786997","https://openalex.org/W3004761517","https://openalex.org/W4396778466","https://openalex.org/W4404211305"],"related_works":["https://openalex.org/W4378212758","https://openalex.org/W4319998410","https://openalex.org/W7217879072","https://openalex.org/W3186478911","https://openalex.org/W357845225","https://openalex.org/W4409755915","https://openalex.org/W7165751940","https://openalex.org/W4362680315","https://openalex.org/W7166696602","https://openalex.org/W3023996837"],"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":"2025-10-10T00:00:00"}