{"id":"https://openalex.org/W4387712012","doi":"https://doi.org/10.1109/acit58437.2023.10275676","title":"Construction of a Conceptual Model of the Accounting and Analytical System of Report Formation Under IFRS","display_name":"Construction of a Conceptual Model of the Accounting and Analytical System of Report Formation Under IFRS","publication_year":2023,"publication_date":"2023-09-21","ids":{"openalex":"https://openalex.org/W4387712012","doi":"https://doi.org/10.1109/acit58437.2023.10275676"},"language":"en","primary_location":{"id":"doi:10.1109/acit58437.2023.10275676","is_oa":false,"landing_page_url":"http://dx.doi.org/10.1109/acit58437.2023.10275676","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2023 13th International Conference on Advanced Computer Information Technologies (ACIT)","raw_type":"proceedings-article"},"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/A5084050667","display_name":"Serhii Spivak","orcid":"https://orcid.org/0000-0002-7160-2151"},"institutions":[{"id":"https://openalex.org/I4210147056","display_name":"Ternopil Ivan Pului National Technical University","ror":"https://ror.org/045hmbf04","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210147056"]}],"countries":["UA"],"is_corresponding":true,"raw_author_name":"Serhii Spivak","raw_affiliation_strings":["Ternopil I. Puluj National Technical University,Department of Accounting and Audit,Ternopil,Ukraine","Department of Accounting and Audit, Ternopil I. Puluj National Technical University, Ternopil, Ukraine"],"affiliations":[{"raw_affiliation_string":"Ternopil I. Puluj National Technical University,Department of Accounting and Audit,Ternopil,Ukraine","institution_ids":["https://openalex.org/I4210147056"]},{"raw_affiliation_string":"Department of Accounting and Audit, Ternopil I. Puluj National Technical University, Ternopil, Ukraine","institution_ids":["https://openalex.org/I4210147056"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5002171507","display_name":"Tetyana Korolyuk","orcid":"https://orcid.org/0000-0002-8142-8310"},"institutions":[{"id":"https://openalex.org/I4210147056","display_name":"Ternopil Ivan Pului National Technical University","ror":"https://ror.org/045hmbf04","country_code":"UA","type":"education","lineage":["https://openalex.org/I4210147056"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Tetyana Korolyuk","raw_affiliation_strings":["Ternopil I. Puluj National Technical University,Department of Accounting and Audit,Ternopil,Ukraine","Department of Accounting and Audit, Ternopil I. Puluj National Technical University, Ternopil, Ukraine"],"affiliations":[{"raw_affiliation_string":"Ternopil I. Puluj National Technical University,Department of Accounting and Audit,Ternopil,Ukraine","institution_ids":["https://openalex.org/I4210147056"]},{"raw_affiliation_string":"Department of Accounting and Audit, Ternopil I. Puluj National Technical University, Ternopil, Ukraine","institution_ids":["https://openalex.org/I4210147056"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5031010861","display_name":"Iryna Spivak","orcid":"https://orcid.org/0000-0003-4831-0780"},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Iryna Spivak","raw_affiliation_strings":["West Ukrainian National University,Department of Computer Science,Ternopil,Ukraine","Department of Computer Science, West Ukrainian National University, Ternopil, Ukraine"],"affiliations":[{"raw_affiliation_string":"West Ukrainian National University,Department of Computer Science,Ternopil,Ukraine","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"Department of Computer Science, West Ukrainian National University, Ternopil, Ukraine","institution_ids":["https://openalex.org/I160977438"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5057769605","display_name":"Svitlana Krepych","orcid":"https://orcid.org/0000-0001-7700-8367"},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Svitlana Krepych","raw_affiliation_strings":["West Ukrainian National University,Department of Computer Science,Ternopil,Ukraine","Department of Computer Science, West Ukrainian National University, Ternopil, Ukraine"],"affiliations":[{"raw_affiliation_string":"West Ukrainian National University,Department of Computer Science,Ternopil,Ukraine","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"Department of Computer Science, West Ukrainian National University, Ternopil, Ukraine","institution_ids":["https://openalex.org/I160977438"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5077318576","display_name":"Bart\u0142omiej Nita","orcid":"https://orcid.org/0000-0001-5036-912X"},"institutions":[{"id":"https://openalex.org/I305801656","display_name":"Wroclaw University of Economics and Business","ror":"https://ror.org/013sm1c65","country_code":"PL","type":"education","lineage":["https://openalex.org/I305801656"]}],"countries":["PL"],"is_corresponding":false,"raw_author_name":"Bart\u0142omiej Nita","raw_affiliation_strings":["Wroclaw University of Economics and Business,Department of Accounting, Reporting and Financial Analysis,Wroclaw,Poland","Department of Accounting, Reporting and Financial Analysis, Wroclaw University of Economics and Business, Wroclaw, Poland"],"affiliations":[{"raw_affiliation_string":"Wroclaw University of Economics and Business,Department of Accounting, Reporting and Financial Analysis,Wroclaw,Poland","institution_ids":["https://openalex.org/I305801656"]},{"raw_affiliation_string":"Department of Accounting, Reporting and Financial Analysis, Wroclaw University of Economics and Business, Wroclaw, Poland","institution_ids":["https://openalex.org/I305801656"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5035942757","display_name":"Ruslan Brukhanskyi","orcid":"https://orcid.org/0000-0002-9360-1109"},"institutions":[{"id":"https://openalex.org/I160977438","display_name":"West Ukrainian National University","ror":"https://ror.org/047988g19","country_code":"UA","type":"education","lineage":["https://openalex.org/I160977438"]}],"countries":["UA"],"is_corresponding":false,"raw_author_name":"Ruslan Brukhanskyi","raw_affiliation_strings":["West Ukrainian National University,Department of Accounting, Economic and Legal Support for Agroindustrial Business,Ternopil,Ukraine","Department of Accounting, Economic and Legal Support for Agroindustrial Business, West Ukrainian National University, Ternopil, Ukraine"],"affiliations":[{"raw_affiliation_string":"West Ukrainian National University,Department of Accounting, Economic and Legal Support for Agroindustrial Business,Ternopil,Ukraine","institution_ids":["https://openalex.org/I160977438"]},{"raw_affiliation_string":"Department of Accounting, Economic and Legal Support for Agroindustrial Business, West Ukrainian National University, Ternopil, Ukraine","institution_ids":["https://openalex.org/I160977438"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":6,"corresponding_author_ids":["https://openalex.org/A5084050667"],"corresponding_institution_ids":["https://openalex.org/I4210147056"],"apc_list":null,"apc_paid":null,"fwci":0.1751,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.56790433,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":94},"biblio":{"volume":"69","issue":null,"first_page":"206","last_page":"210"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14351","display_name":"Statistical and Computational Modeling","score":0.9983999729156494,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T14351","display_name":"Statistical and Computational Modeling","score":0.9983999729156494,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T13278","display_name":"Economic and Business Development Strategies","score":0.98089998960495,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13985","display_name":"Enterprise Management and Information Systems","score":0.9685999751091003,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"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/accounting","display_name":"Accounting","score":0.6959076523780823},{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.6734899282455444},{"id":"https://openalex.org/keywords/context","display_name":"Context (archaeology)","score":0.6302449703216553},{"id":"https://openalex.org/keywords/management-accounting","display_name":"Management accounting","score":0.5821918249130249},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"Cost accounting","score":0.545073390007019},{"id":"https://openalex.org/keywords/process","display_name":"Process (computing)","score":0.5372986197471619},{"id":"https://openalex.org/keywords/quality","display_name":"Quality (philosophy)","score":0.48304325342178345},{"id":"https://openalex.org/keywords/conceptual-model","display_name":"Conceptual model","score":0.463998019695282},{"id":"https://openalex.org/keywords/business-process","display_name":"Business process","score":0.4609980583190918},{"id":"https://openalex.org/keywords/process-management","display_name":"Process management","score":0.4490792751312256},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.44443291425704956},{"id":"https://openalex.org/keywords/accounting-management","display_name":"Accounting management","score":0.42930927872657776},{"id":"https://openalex.org/keywords/throughput-accounting","display_name":"Throughput accounting","score":0.42556232213974},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.4088664650917053},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.4056800305843353},{"id":"https://openalex.org/keywords/work-in-process","display_name":"Work in process","score":0.19568189978599548},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.08953920006752014},{"id":"https://openalex.org/keywords/database","display_name":"Database","score":0.0831696093082428}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6959076523780823},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6734899282455444},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6302449703216553},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5821918249130249},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.545073390007019},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5372986197471619},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.48304325342178345},{"id":"https://openalex.org/C13606891","wikidata":"https://www.wikidata.org/wiki/Q2623243","display_name":"Conceptual model","level":2,"score":0.463998019695282},{"id":"https://openalex.org/C85345410","wikidata":"https://www.wikidata.org/wiki/Q851587","display_name":"Business process","level":3,"score":0.4609980583190918},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4490792751312256},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44443291425704956},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.42930927872657776},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.42556232213974},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4088664650917053},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4056800305843353},{"id":"https://openalex.org/C174998907","wikidata":"https://www.wikidata.org/wiki/Q357662","display_name":"Work in process","level":2,"score":0.19568189978599548},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.08953920006752014},{"id":"https://openalex.org/C77088390","wikidata":"https://www.wikidata.org/wiki/Q8513","display_name":"Database","level":1,"score":0.0831696093082428},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":7,"locations":[{"id":"doi:10.1109/acit58437.2023.10275676","is_oa":false,"landing_page_url":"http://dx.doi.org/10.1109/acit58437.2023.10275676","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2023 13th International Conference on Advanced Computer Information Technologies (ACIT)","raw_type":"proceedings-article"},{"id":"pmh:oai:elartu.tntu.edu.ua:lib/44221","is_oa":false,"landing_page_url":"http://elartu.tntu.edu.ua/handle/lib/44221","pdf_url":null,"source":{"id":"https://openalex.org/S4306401453","display_name":"ELARTU (Ternopil National Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I92130990","host_organization_name":"Ternopil Ivan Pul'uj National Technical University","host_organization_lineage":["https://openalex.org/I92130990"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Master Thesis"},{"id":"pmh:oai:elartu.tntu.edu.ua:lib/44226","is_oa":false,"landing_page_url":"http://elartu.tntu.edu.ua/handle/lib/44226","pdf_url":null,"source":{"id":"https://openalex.org/S4306401453","display_name":"ELARTU (Ternopil National Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I92130990","host_organization_name":"Ternopil Ivan Pul'uj National Technical University","host_organization_lineage":["https://openalex.org/I92130990"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Master Thesis"},{"id":"pmh:oai:elartu.tntu.edu.ua:lib/44227","is_oa":false,"landing_page_url":"http://elartu.tntu.edu.ua/handle/lib/44227","pdf_url":null,"source":{"id":"https://openalex.org/S4306401453","display_name":"ELARTU (Ternopil National Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I92130990","host_organization_name":"Ternopil Ivan Pul'uj National Technical University","host_organization_lineage":["https://openalex.org/I92130990"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Master Thesis"},{"id":"pmh:oai:elartu.tntu.edu.ua:lib/44229","is_oa":false,"landing_page_url":"http://elartu.tntu.edu.ua/handle/lib/44229","pdf_url":null,"source":{"id":"https://openalex.org/S4306401453","display_name":"ELARTU (Ternopil National Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I92130990","host_organization_name":"Ternopil Ivan Pul'uj National Technical University","host_organization_lineage":["https://openalex.org/I92130990"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Master Thesis"},{"id":"pmh:oai:elartu.tntu.edu.ua:lib/44230","is_oa":false,"landing_page_url":"http://elartu.tntu.edu.ua/handle/lib/44230","pdf_url":null,"source":{"id":"https://openalex.org/S4306401453","display_name":"ELARTU (Ternopil National Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I92130990","host_organization_name":"Ternopil Ivan Pul'uj National Technical University","host_organization_lineage":["https://openalex.org/I92130990"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Master Thesis"},{"id":"pmh:oai:elartu.tntu.edu.ua:lib/45266","is_oa":false,"landing_page_url":"http://elartu.tntu.edu.ua/handle/lib/45266","pdf_url":null,"source":{"id":"https://openalex.org/S4306401453","display_name":"ELARTU (Ternopil National Technical University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I92130990","host_organization_name":"Ternopil Ivan Pul'uj National Technical University","host_organization_lineage":["https://openalex.org/I92130990"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Conference Abstract"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":33,"referenced_works":["https://openalex.org/W1485848391","https://openalex.org/W1965892430","https://openalex.org/W2107629964","https://openalex.org/W2138221155","https://openalex.org/W2141010655","https://openalex.org/W2580000344","https://openalex.org/W2612729141","https://openalex.org/W2613092987","https://openalex.org/W2620686102","https://openalex.org/W2765782032","https://openalex.org/W2768861084","https://openalex.org/W2798008898","https://openalex.org/W2900822230","https://openalex.org/W2958217252","https://openalex.org/W2966533707","https://openalex.org/W3085429270","https://openalex.org/W3089628406","https://openalex.org/W3091602431","https://openalex.org/W3110168333","https://openalex.org/W3202006703","https://openalex.org/W3203237759","https://openalex.org/W4212938563","https://openalex.org/W4226118311","https://openalex.org/W4286217670","https://openalex.org/W4299823064","https://openalex.org/W4317930461","https://openalex.org/W4323046124","https://openalex.org/W4378904721","https://openalex.org/W6628986349","https://openalex.org/W6675817476","https://openalex.org/W6755991719","https://openalex.org/W6783610666","https://openalex.org/W6852781846"],"related_works":["https://openalex.org/W2594927716","https://openalex.org/W2280875041","https://openalex.org/W3145518837","https://openalex.org/W2259553686","https://openalex.org/W2993516082","https://openalex.org/W2359322691","https://openalex.org/W1547836632","https://openalex.org/W3118249772","https://openalex.org/W263728314","https://openalex.org/W2089779293"],"abstract_inverted_index":{"as":[0],"a":[1,20,43,99],"result":[2],"of":[3,8,23,25,33,41,48,65,67,74,81,90,101,104,111,120,125,130,139,147,164,175,182,185],"the":[4,6,10,14,31,46,63,72,88,108,118,128,140,145,149,162,173,180],"study,":[5],"mechanism":[7,44],"modeling":[9],"accounting":[11,26,50,105,134],"process":[12,73],"at":[13,53,78],"present":[15],"stage":[16],"is":[17,37,83],"considered":[18],"and":[19,27,69,97,122,152,156,178],"conceptual":[21],"model":[22,100],"formation":[24,47],"management":[28,49,76,123],"reporting":[29,93,167],"in":[30,56,127,144,159],"context":[32,129],"transition":[34,131],"to":[35,132,171],"IFRS":[36,59,92],"built.":[38],"The":[39,85,113,136],"necessity":[40],"developing":[42],"for":[45],"policy":[51],"aimed":[52],"preparing":[54],"information":[55,68,106,176],"accordance":[57,160],"with":[58,161],"requirements,":[60],"which":[61],"increases":[62],"degree":[64],"reliability":[66],"allows":[70],"optimizing":[71],"making":[75],"decisions":[77],"various":[79],"levels":[80],"management,":[82],"proved.":[84],"article":[86],"analyzes":[87],"methods":[89],"obtaining":[91],"by":[94],"Ukrainian":[95],"enterprises":[96,126],"develops":[98],"automated":[102],"processing":[103],"using":[107,148],"combined":[109],"method":[110],"reporting.":[112],"proposed":[114],"methodology":[115],"will":[116,169],"automate":[117],"preparation":[119],"financial":[121,166],"reports":[124],"international":[133,165],"standards.":[135],"practical":[137],"significance":[138],"obtained":[141],"results":[142],"lies":[143],"possibility":[146],"developed":[150],"scientific":[151],"methodological":[153],"recommendations,":[154],"models":[155],"methods,":[157],"which,":[158],"principles":[163],"standards,":[168],"help":[170],"improve":[172],"quality":[174],"resources":[177,184],"increase":[179],"efficiency":[181],"economic":[183],"business":[186],"entities.":[187]},"counts_by_year":[{"year":2024,"cited_by_count":1}],"updated_date":"2025-12-21T01:58:51.020947","created_date":"2025-10-10T00:00:00"}
