{"id":"https://openalex.org/W7220113637","doi":null,"title":"METHODOLOGY OF MAKING AN ACCOUNTING BALANCE AND EXPANDING ITS ANALYTICAL OPPORTUNITIES.","display_name":"METHODOLOGY OF MAKING AN ACCOUNTING BALANCE AND EXPANDING ITS ANALYTICAL OPPORTUNITIES.","publication_year":2026,"publication_date":"2026-05-30","ids":{"openalex":"https://openalex.org/W7220113637"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.ifsmrc.org:article/264","doi":null,"is_oa":true,"landing_page_url":"https://ifsmrc.org/index.php/index/article/view/264","pdf_url":null,"source":{"id":"https://openalex.org/S7407075403","display_name":"IFSMRC African International Journal of Research in Management","issn_l":"2308-1341","issn":["2308-1341","2308-3034"],"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2308-1341","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ifsmrc.org/index.php/index/article/view/264","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5093691144","display_name":"Matkuliyeva Sanobar Ismailovna","orcid":"https://orcid.org/0000-0001-7280-9982","observed_orcids":["https://orcid.org/0000-0001-7280-9982"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Matkulieva Sanobar Ismailovna","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5093691144"],"corresponding_institution_ids":[],"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":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9110999703407288,"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":0.9110999703407288,"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/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.05999999865889549,"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/T14239","display_name":"Business, Education, Mathematics Research","score":0.009700000286102295,"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/balance-sheet-preparation","display_name":"balance sheet preparation","score":0.847000002861023},{"id":"https://openalex.org/keywords/financial-statement-analysis","display_name":"financial statement analysis","score":0.6769999861717224},{"id":"https://openalex.org/keywords/financial-condition-analysis","display_name":"financial condition assessment","score":0.6449999809265137},{"id":"https://openalex.org/keywords/financial-stability-of-enterprises","display_name":"enterprise financial stability","score":0.6299999952316284},{"id":"https://openalex.org/keywords/liquidity-analysis","display_name":"liquidity analysis","score":0.640999972820282},{"id":"https://openalex.org/keywords/digitalization-of-accounting","display_name":"digitalization of accounting","score":0.8790000081062317},{"id":"https://openalex.org/keywords/automated-accounting-systems","display_name":"automated accounting systems","score":0.9660000205039978},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.7329999804496765}],"concepts":[{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.9097999930381775},{"id":"https://openalex.org/C168031717","wikidata":"https://www.wikidata.org/wiki/Q1530280","display_name":"Balance (ability)","level":2,"score":0.5473999977111816},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.5443999767303467},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5415999889373779},{"id":"https://openalex.org/C115668470","wikidata":"https://www.wikidata.org/wiki/Q616741","display_name":"Off-balance-sheet","level":2,"score":0.5393999814987183},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.49140000343322754},{"id":"https://openalex.org/C2992337254","wikidata":"https://www.wikidata.org/wiki/Q31275820","display_name":"Financial stability","level":2,"score":0.46219998598098755},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4097999930381775},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3813999891281128},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.35740000009536743},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.35519999265670776},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.3382999897003174},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.326200008392334},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.32019999623298645},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.30570000410079956},{"id":"https://openalex.org/C112972136","wikidata":"https://www.wikidata.org/wiki/Q7595718","display_name":"Stability (learning theory)","level":2,"score":0.29820001125335693},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.29600000381469727},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.29510000348091125},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2802000045776367},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.27630001306533813},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.27239999175071716},{"id":"https://openalex.org/C43326092","wikidata":"https://www.wikidata.org/wiki/Q362098","display_name":"Historical cost","level":3,"score":0.26499998569488525},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2615000009536743},{"id":"https://openalex.org/C73374054","wikidata":"https://www.wikidata.org/wiki/Q2995667","display_name":"Economic stability","level":2,"score":0.2587999999523163},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2572999894618988},{"id":"https://openalex.org/C178791929","wikidata":"https://www.wikidata.org/wiki/Q98139963","display_name":"Constraints accounting","level":5,"score":0.25380000472068787},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.2531999945640564}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.ifsmrc.org:article/264","doi":null,"is_oa":true,"landing_page_url":"https://ifsmrc.org/index.php/index/article/view/264","pdf_url":null,"source":{"id":"https://openalex.org/S7407075403","display_name":"IFSMRC African International Journal of Research in Management","issn_l":"2308-1341","issn":["2308-1341","2308-3034"],"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2308-1341","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.ifsmrc.org:article/264","doi":null,"is_oa":true,"landing_page_url":"https://ifsmrc.org/index.php/index/article/view/264","pdf_url":null,"source":{"id":"https://openalex.org/S7407075403","display_name":"IFSMRC African International Journal of Research in Management","issn_l":"2308-1341","issn":["2308-1341","2308-3034"],"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2308-1341","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3023241495","https://openalex.org/W7220115250","https://openalex.org/W7198931566","https://openalex.org/W2347617128","https://openalex.org/W7219187718","https://openalex.org/W2984549729","https://openalex.org/W3139156263","https://openalex.org/W7054797884","https://openalex.org/W7219983827","https://openalex.org/W7219630826"],"abstract_inverted_index":{"This":[0],"article":[1,50],"examines":[2],"the":[3,8,26,33,56,63,73,77,98,103,107],"methodological":[4],"foundations":[5],"of":[6,17,29,36,58,75,80,106],"preparing":[7],"balance":[9,22,64,81,99],"sheet,":[10],"directions":[11],"for":[12],"its":[13,40],"improvement,":[14],"and":[15,39,60,67,87,109],"issues":[16],"expanding":[18],"analytical":[19],"capabilities.":[20],"The":[21,49,91],"sheet":[23,65,82,100],"is":[24,43],"considered":[25],"primary":[27],"source":[28],"information":[30,78],"when":[31,45],"assessing":[32],"financial":[34,47,104],"condition":[35],"an":[37],"enterprise,":[38,108],"proper":[41],"formation":[42],"crucial":[44],"making":[46],"decisions.":[48,112],"describes":[51],"modern":[52],"approaches":[53],"to":[54,95],"determining":[55],"composition":[57],"assets":[59],"liabilities,":[61],"analyzing":[62],"structure":[66],"liquidity":[68],"level,":[69],"as":[70,72],"well":[71],"possibilities":[74],"increasing":[76],"value":[79],"data":[83],"through":[84],"digital":[85],"technologies":[86],"automated":[88],"accounting":[89],"systems.":[90],"research":[92],"results":[93],"serve":[94],"effectively":[96],"use":[97],"data,":[101],"assess":[102],"stability":[105],"optimize":[110],"management":[111]},"counts_by_year":[],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2026-10-05T00:00:00"}