{"id":"https://openalex.org/W7127095004","doi":"https://doi.org/10.24891/fzvdla","title":"Management accounting as an information source for disclosing information on environmental capital in the integrated reporting of Russian companies","display_name":"Management accounting as an information source for disclosing information on environmental capital in the integrated reporting of Russian companies","publication_year":2026,"publication_date":"2026-01-29","ids":{"openalex":"https://openalex.org/W7127095004","doi":"https://doi.org/10.24891/fzvdla"},"language":"en","primary_location":{"id":"doi:10.24891/fzvdla","doi":"https://doi.org/10.24891/fzvdla","is_oa":false,"landing_page_url":"https://doi.org/10.24891/fzvdla","pdf_url":null,"source":{"id":"https://openalex.org/S4210193061","display_name":"International Accounting","issn_l":"2073-5081","issn":["2073-5081","2311-9381"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"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":"International Accounting","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/A5034401710","display_name":"Mariya A. VAKHRUSHINA","orcid":"https://orcid.org/0000-0003-3896-5345","observed_orcids":["https://orcid.org/0000-0003-3896-5345"]},"institutions":[{"id":"https://openalex.org/I211738395","display_name":"Financial University","ror":"https://ror.org/01hnrbb29","country_code":"RU","type":"education","lineage":["https://openalex.org/I211738395"]}],"countries":["RU"],"is_corresponding":true,"raw_author_name":"Mariya A. VAKHRUSHINA","raw_affiliation_strings":["Financial University"],"raw_orcid":"https://orcid.org/0000-0003-3896-5345","affiliations":[{"raw_affiliation_string":"Financial University","institution_ids":["https://openalex.org/I211738395"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5034401710"],"corresponding_institution_ids":["https://openalex.org/I211738395"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"69","last_page":"69"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.6650000214576721,"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"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.6650000214576721,"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"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.2856000065803528,"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":0.025599999353289604,"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/management-accounting","display_name":"management accounting","score":0.949999988079071},{"id":"https://openalex.org/keywords/integrated-reporting","display_name":"integrated reporting","score":0.9409999847412109},{"id":"https://openalex.org/keywords/non-financial-reporting","display_name":"non-financial reporting","score":0.8790000081062317},{"id":"https://openalex.org/keywords/environmental-capital","display_name":"environmental capital","score":0.9330000281333923},{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.8529999852180481},{"id":"https://openalex.org/keywords/environmental-impact-assessment","display_name":"environmental impact assessment","score":0.6019999980926514},{"id":"https://openalex.org/keywords/russian-firms","display_name":"Russian companies","score":0.6949999928474426},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.40400001406669617}],"concepts":[{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6887000203132629},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6704999804496765},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6345000267028809},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5566999912261963},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.5110999941825867},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.4296000003814697},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.41200000047683716},{"id":"https://openalex.org/C2779183453","wikidata":"https://www.wikidata.org/wiki/Q6043153","display_name":"Integrated reporting","level":3,"score":0.3921000063419342},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.37389999628067017},{"id":"https://openalex.org/C2994197053","wikidata":"https://www.wikidata.org/wiki/Q106511942","display_name":"Environmental reporting","level":2,"score":0.3718000054359436},{"id":"https://openalex.org/C2778095710","wikidata":"https://www.wikidata.org/wiki/Q6031225","display_name":"Information source (mathematics)","level":2,"score":0.3409000039100647},{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.33469998836517334},{"id":"https://openalex.org/C4166634","wikidata":"https://www.wikidata.org/wiki/Q17074592","display_name":"Environmental full-cost accounting","level":5,"score":0.3328000009059906},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.3183000087738037},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.3061999976634979},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3052000105381012},{"id":"https://openalex.org/C51832835","wikidata":"https://www.wikidata.org/wiki/Q1520901","display_name":"Environmental management system","level":3,"score":0.29190000891685486},{"id":"https://openalex.org/C2780838347","wikidata":"https://www.wikidata.org/wiki/Q1329252","display_name":"Intellectual capital","level":2,"score":0.27630001306533813},{"id":"https://openalex.org/C29848774","wikidata":"https://www.wikidata.org/wiki/Q61905","display_name":"Management information systems","level":3,"score":0.27300000190734863},{"id":"https://openalex.org/C151719136","wikidata":"https://www.wikidata.org/wiki/Q3972943","display_name":"Publishing","level":2,"score":0.2718999981880188},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.2705000042915344},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.26809999346733093},{"id":"https://openalex.org/C162446236","wikidata":"https://www.wikidata.org/wiki/Q653137","display_name":"Content analysis","level":2,"score":0.2678999900817871},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.2662999927997589},{"id":"https://openalex.org/C162012527","wikidata":"https://www.wikidata.org/wiki/Q1540268","display_name":"Natural capital","level":4,"score":0.2662000060081482},{"id":"https://openalex.org/C176908870","wikidata":"https://www.wikidata.org/wiki/Q4530286","display_name":"Environmental consulting","level":4,"score":0.2524999976158142},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.2513999938964844}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.24891/fzvdla","doi":"https://doi.org/10.24891/fzvdla","is_oa":false,"landing_page_url":"https://doi.org/10.24891/fzvdla","pdf_url":null,"source":{"id":"https://openalex.org/S4210193061","display_name":"International Accounting","issn_l":"2073-5081","issn":["2073-5081","2311-9381"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"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":"International Accounting","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W4390043165","https://openalex.org/W4407625359","https://openalex.org/W4408041218","https://openalex.org/W4408459935","https://openalex.org/W4408651520","https://openalex.org/W4409272638","https://openalex.org/W4410046661"],"related_works":["https://openalex.org/W4361773525","https://openalex.org/W4387960786","https://openalex.org/W4392906361","https://openalex.org/W7201871176","https://openalex.org/W7045345421","https://openalex.org/W2957200054","https://openalex.org/W2898365047","https://openalex.org/W4226226977","https://openalex.org/W2887044819","https://openalex.org/W7006902913"],"abstract_inverted_index":{"Subject.":[0],"This":[1],"article":[2,37,121,158,194],"deals":[3],"with":[4,169],"the":[5,15,51,59,85,88,96,103,113,117,123,151,180,190,193,200,204,207,214,228],"issues":[6],"of":[7,17,62,87,98,106,125,206],"preparing":[8,25,130],"and":[9,13,73,95,138,172],"publishing":[10],"non-financial":[11,63,104,136],"reporting":[12,48,64,105,137,224],"substantiates":[14],"importance":[16],"management":[18,52,154,166,181,215],"accounting":[19,53,155,167,182,216],"as":[20,31,55,57,112,218],"an":[21,140,160,219],"information":[22,45,101,177,220],"source":[23,178,221],"for":[24,116,133,198,222],"integrated":[26,47,223],"reporting,":[27],"considering":[28],"environmental":[29,44,100,131,170,186,201,245],"capital":[30],"a":[32,126,175,196,234],"case":[33],"study.":[34],"Objectives.":[35],"The":[36,80,120,157],"aims":[38],"to":[39,42,76,238],"justify":[40],"approaches":[41],"disclosing":[43,99],"in":[46,102,109,129,135],"generated":[49],"within":[50,150],"system,":[54,183],"well":[56],"evaluate":[58],"best":[60],"practices":[61],"by":[65,82],"Russian":[66,83],"companies,":[67],"identify":[68],"problems":[69],"hindering":[70],"this":[71],"process,":[72],"substantiate":[74],"ways":[75],"address":[77],"them.":[78],"Methods.":[79],"works":[81],"scientists,":[84],"materials":[86],"28th":[89],"St.":[90],"Petersburg":[91],"International":[92],"Economic":[93],"Forum,":[94],"practice":[97,124],"public":[107],"companies":[108],"Russia":[110],"served":[111],"methodological":[114],"basis":[115],"research.":[118],"Results.":[119],"evaluates":[122],"multinational":[127],"company":[128],"data":[132,171],"disclosure":[134],"proposes":[139,173],"analytical":[141],"register":[142],"Environmental":[143],"Capital":[144],"Indicators,":[145],"which":[146,231],"can":[147,225],"be":[148],"formed":[149],"company's":[152],"unified":[153],"system.":[156],"justifies":[159],"organizational":[161],"approach":[162],"aimed":[163,241],"at":[164,203,242],"supplementing":[165],"systems":[168],"integrating":[174],"new":[176],"into":[179],"namely,":[184],"structured":[185],"information.":[187],"Based":[188],"on":[189],"LCSA":[191],"methodology,":[192],"constructs":[195],"matrix":[197],"assessing":[199],"effects":[202],"stages":[205],"food":[208],"equipment":[209],"life":[210],"cycle.":[211],"Conclusions.":[212],"Using":[213],"system":[217],"help":[226],"digitize":[227],"constructed":[229],"matrix,":[230],"will":[232],"give":[233],"more":[235],"concrete":[236],"character":[237],"managerial":[239],"decisions":[240],"addressing":[243],"problem":[244],"areas.":[246]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-02-03T00:00:00"}
