{"id":"https://openalex.org/W7224901969","doi":"https://doi.org/10.12737/1998-0701-2026-12-10-32-41","title":"Methodological approaches to the formation of analytical accounts for the purposes of accounting and management accounting","display_name":"Methodological approaches to the formation of analytical accounts for the purposes of accounting and management accounting","publication_year":2026,"publication_date":"2026-10-30","ids":{"openalex":"https://openalex.org/W7224901969","doi":"https://doi.org/10.12737/1998-0701-2026-12-10-32-41"},"language":"en","primary_location":{"id":"doi:10.12737/1998-0701-2026-12-10-32-41","doi":"https://doi.org/10.12737/1998-0701-2026-12-10-32-41","is_oa":false,"landing_page_url":"https://doi.org/10.12737/1998-0701-2026-12-10-32-41","pdf_url":null,"source":{"id":"https://openalex.org/S4210226233","display_name":"Auditor","issn_l":"1998-0701","issn":["1998-0701"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"host_organization":"https://openalex.org/P4324001544","host_organization_name":"Infra-M Academic Publishing House","host_organization_lineage":["https://openalex.org/P4324001544"],"host_organization_lineage_names":["Infra-M Academic Publishing House"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Auditor","raw_type":"journal-article"},"volume":null,"type":"article","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/A5135406645","display_name":"Nadezhda Begisheva","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I86496825","display_name":"Kaliningrad State Technical University","ror":"https://ror.org/023mnb461","country_code":"RU","type":"education","lineage":["https://openalex.org/I86496825"]}],"countries":["RU"],"is_corresponding":true,"raw_author_name":"Nadezhda Begisheva","raw_affiliation_strings":["Kaliningrad State Technical University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Kaliningrad State Technical University","institution_ids":["https://openalex.org/I86496825"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5135406645"],"corresponding_institution_ids":["https://openalex.org/I86496825"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.89718252,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"12","issue":"10","first_page":"32","last_page":"41"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9101999998092651,"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":0.9101999998092651,"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":0.03669999912381172,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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":0.026200000196695328,"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/analytical-accounts","display_name":"analytical accounts","score":0.9129999876022339},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.9279999732971191},{"id":"https://openalex.org/keywords/accounting-control","display_name":"accounting control","score":0.3919999897480011}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.642300009727478},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6155999898910522},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5687000155448914},{"id":"https://openalex.org/C79158427","wikidata":"https://www.wikidata.org/wiki/Q485396","display_name":"Analytics","level":2,"score":0.5443000197410583},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5314000248908997},{"id":"https://openalex.org/C2775945657","wikidata":"https://www.wikidata.org/wiki/Q381442","display_name":"Structuring","level":2,"score":0.4749000072479248},{"id":"https://openalex.org/C159319019","wikidata":"https://www.wikidata.org/wiki/Q852602","display_name":"Organizational chart","level":2,"score":0.4733999967575073},{"id":"https://openalex.org/C2781238097","wikidata":"https://www.wikidata.org/wiki/Q175026","display_name":"Object (grammar)","level":2,"score":0.4462999999523163},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.43380001187324524},{"id":"https://openalex.org/C190812933","wikidata":"https://www.wikidata.org/wiki/Q28923","display_name":"Chart","level":2,"score":0.42800000309944153},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.4065000116825104},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.36500000953674316},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.35510000586509705},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.32440000772476196},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.32339999079704285},{"id":"https://openalex.org/C2777490773","wikidata":"https://www.wikidata.org/wiki/Q999137","display_name":"Accounting records","level":3,"score":0.3109999895095825},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.2870999872684479},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.2720000147819519},{"id":"https://openalex.org/C175801342","wikidata":"https://www.wikidata.org/wiki/Q1988917","display_name":"Data analysis","level":2,"score":0.2700999975204468},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.2700999975204468},{"id":"https://openalex.org/C178791929","wikidata":"https://www.wikidata.org/wiki/Q98139963","display_name":"Constraints accounting","level":5,"score":0.26409998536109924},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.26190000772476196},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.2549000084400177}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.12737/1998-0701-2026-12-10-32-41","doi":"https://doi.org/10.12737/1998-0701-2026-12-10-32-41","is_oa":false,"landing_page_url":"https://doi.org/10.12737/1998-0701-2026-12-10-32-41","pdf_url":null,"source":{"id":"https://openalex.org/S4210226233","display_name":"Auditor","issn_l":"1998-0701","issn":["1998-0701"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-2"],"host_organization":"https://openalex.org/P4324001544","host_organization_name":"Infra-M Academic Publishing House","host_organization_lineage":["https://openalex.org/P4324001544"],"host_organization_lineage_names":["Infra-M Academic Publishing House"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Auditor","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":4,"referenced_works":["https://openalex.org/W3047475456","https://openalex.org/W4289034446","https://openalex.org/W4387409054","https://openalex.org/W6907774954"],"related_works":["https://openalex.org/W7217990228","https://openalex.org/W2220385446","https://openalex.org/W2281819534","https://openalex.org/W4407045035","https://openalex.org/W4394907142","https://openalex.org/W4321450061","https://openalex.org/W6930317724","https://openalex.org/W4377042332","https://openalex.org/W7218079532","https://openalex.org/W2972516097"],"abstract_inverted_index":{"The":[0,125,196],"article":[1,143],"is":[2,37,185],"devoted":[3],"to":[4,70,73,98,107,117,153,187],"the":[5,19,58,71,137,142,149,154,162],"issues":[6],"of":[7,10,13,21,29,47,60,78,151,157,177],"competent":[8,155],"construction":[9,156],"a":[11,40,75,131,172],"system":[12,160],"sub-accounts":[14,192],"and":[15,27,63,84,95,121,139,193,205,212],"analytical":[16,85,174,194],"accounts":[17,79,86,164,178],"with":[18,44],"aim":[20],"maximum":[22],"specification":[23],"for":[24,57,91,127,130,148,161,170,179,209],"each":[25],"object":[26],"type":[28],"calculation.":[30],"An":[31],"approach":[32],"in":[33,39,50,141,190],"which":[34],"accounting":[35,48,66,216],"information":[36,97],"recorded":[38],"too":[41],"general":[42],"manner,":[43],"low":[45],"detail":[46],"data,":[49],"practice":[51],"does":[52],"not":[53,111],"generate":[54],"sufficient":[55],"data":[56],"preparation":[59],"reliable":[61],"reports":[62],"control":[64],"over":[65],"objects.":[67],"This":[68],"leads":[69],"need":[72],"develop":[74],"working":[76,175],"chart":[77,176],"containing":[80],"only":[81],"those":[82],"synthetic":[83,133,163],"that":[87,102],"are":[88,182,206],"truly":[89],"necessary":[90],"work,":[92],"allowing":[93],"financial":[94],"operational":[96],"be":[99,105,200],"structured":[100],"so":[101],"it":[103],"can":[104,199],"used":[106,165,201],"make":[108],"management":[109],"decisions,":[110],"just":[112],"record":[113],"business":[114],"transactions,":[115],"but":[116],"see":[118],"cause-and-effect":[119],"relationships":[120],"predict":[122],"future":[123],"events.":[124],"schemes":[126],"constructing":[128],"analytics":[129,159],"particular":[132],"account,":[134],"developed":[135],"by":[136,166,202],"author":[138],"discussed":[140],"using":[144],"practical":[145],"examples,":[146],"allow":[147],"development":[150],"approaches":[152],"an":[158,180],"any":[167],"enterprise.":[168],"Recommendations":[169],"developing":[171],"detailed":[173],"enterprise":[181],"formulated.":[183],"Attention":[184],"paid":[186],"modern":[188],"trends":[189],"structuring":[191],"accounts.":[195],"research":[197],"materials":[198],"practicing":[203],"accountants":[204],"also":[207],"recommended":[208],"university":[210],"students":[211,214],"postgraduate":[213],"studying":[215],"disciplines.":[217]},"counts_by_year":[],"updated_date":"2026-11-05T12:25:35.769452","created_date":"2026-10-31T00:00:00"}
