Publication Information

{'id': 'https://openalex.org/W2990816435', 'doi': 'https://doi.org/10.26642/pbo-2019-2(43)-75-81', 'title': 'Trends in public sector accounting: an international context', 'display_name': 'Trends in public sector accounting: an international context', 'publication_year': 2019, 'publication_date': '2019-09-16', 'ids': {'openalex': 'https://openalex.org/W2990816435', 'doi': 'https://doi.org/10.26642/pbo-2019-2(43)-75-81', 'mag': '2990816435'}, 'language': 'en', 'primary_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.26642/pbo-2019-2(43)-75-81', 'pdf_url': 'http://pbo.ztu.edu.ua/article/download/178099/178325', 'source': {'id': 'https://openalex.org/S2737568342', 'display_name': 'Problems of Theory and Methodology of Accounting Control and Analysis', 'issn_l': '1994-1749', 'issn': ['1994-1749', '2708-4957'], 'is_oa': True, 'is_in_doaj': True, 'is_core': False, 'host_organization': 'https://openalex.org/P4310321674', 'host_organization_name': 'Zhytomyr State University of Technology', 'host_organization_lineage': ['https://openalex.org/P4310321674'], 'host_organization_lineage_names': ['Zhytomyr State University of Technology'], 'type': 'journal'}, 'license': 'cc-by-nc', 'license_id': 'https://openalex.org/licenses/cc-by-nc', 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref'], 'open_access': {'is_oa': True, 'oa_status': 'gold', 'oa_url': 'http://pbo.ztu.edu.ua/article/download/178099/178325', 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5087081267', 'display_name': 'Наталія Іванівна Ценклер', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Наталія Іванівна Ценклер', 'raw_affiliation_strings': ['Ужгородський торговельно-економічний інститут КНТЕУ'], 'affiliations': [{'raw_affiliation_string': 'Ужгородський торговельно-економічний інститут КНТЕУ', 'institution_ids': []}]}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5113916645', 'display_name': 'Ірина Миколаївна Вигівська', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Ірина Миколаївна Вигівська', 'raw_affiliation_strings': ['Державний університет «Житомирська політехніка»'], 'affiliations': [{'raw_affiliation_string': 'Державний університет «Житомирська політехніка»', 'institution_ids': []}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5063428742', 'display_name': 'Вікторія Костянтинівна Макарович', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Вікторія Костянтинівна Макарович', 'raw_affiliation_strings': ['ДВНЗ «Ужгородський національний університет»'], 'affiliations': [{'raw_affiliation_string': 'ДВНЗ «Ужгородський національний університет»', 'institution_ids': []}]}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': {'value': 1500, 'currency': 'UAH', 'value_usd': None, 'provenance': 'doaj'}, 'apc_paid': {'value': 1500, 'currency': 'UAH', 'value_usd': None, 'provenance': 'doaj'}, 'fwci': 0.47, 'has_fulltext': True, 'fulltext_origin': 'pdf', 'cited_by_count': 4, 'citation_normalized_percentile': {'value': 0.853077, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 77, 'max': 79}, 'biblio': {'volume': '0', 'issue': '2(43)', 'first_page': '75', 'last_page': '81'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T13172', 'display_name': 'Economic Issues in Ukraine', 'score': 0.9836, 'subfield': {'id': 'https://openalex.org/subfields/2000', 'display_name': 'General Economics, Econometrics and Finance'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T13172', 'display_name': 'Economic Issues in Ukraine', 'score': 0.9836, 'subfield': {'id': 'https://openalex.org/subfields/2000', 'display_name': 'General Economics, Econometrics and Finance'}, '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/T12922', 'display_name': 'Business and Economic Development', 'score': 0.9715, 'subfield': {'id': 'https://openalex.org/subfields/2308', 'display_name': 'Management, Monitoring, Policy and Law'}, 'field': {'id': 'https://openalex.org/fields/23', 'display_name': 'Environmental 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': 0.9656, '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'}}], 'keywords': [], 'concepts': [{'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.7664367}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.6508169}, {'id': 'https://openalex.org/C147859227', 'wikidata': 'https://www.wikidata.org/wiki/Q294217', 'display_name': 'Public sector', 'level': 2, 'score': 0.63505733}, {'id': 'https://openalex.org/C4577558', 'wikidata': 'https://www.wikidata.org/wiki/Q384475', 'display_name': 'Accrual', 'level': 3, 'score': 0.5864185}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.58071667}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.56398916}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.55865455}, {'id': 'https://openalex.org/C32235935', 'wikidata': 'https://www.wikidata.org/wiki/Q350151', 'display_name': 'National accounts', 'level': 2, 'score': 0.51158124}, {'id': 'https://openalex.org/C190832808', 'wikidata': 'https://www.wikidata.org/wiki/Q1900567', 'display_name': 'Mark-to-market accounting', 'level': 4, 'score': 0.4948539}, {'id': 'https://openalex.org/C126415523', 'wikidata': 'https://www.wikidata.org/wiki/Q7233247', 'display_name': 'Positive accounting', 'level': 4, 'score': 0.46727455}, {'id': 'https://openalex.org/C71199308', 'wikidata': 'https://www.wikidata.org/wiki/Q2990807', 'display_name': 'Accounting management', 'level': 3, 'score': 0.46684322}, {'id': 'https://openalex.org/C2778587509', 'wikidata': 'https://www.wikidata.org/wiki/Q176831', 'display_name': 'International Financial Reporting Standards', 'level': 2, 'score': 0.42658752}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.27313304}, {'id': 'https://openalex.org/C136264566', 'wikidata': 'https://www.wikidata.org/wiki/Q159810', 'display_name': 'Economy', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C2781426361', 'wikidata': 'https://www.wikidata.org/wiki/Q5326940', 'display_name': 'Earnings', 'level': 2, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': True, 'landing_page_url': 'https://doi.org/10.26642/pbo-2019-2(43)-75-81', 'pdf_url': 'http://pbo.ztu.edu.ua/article/download/178099/178325', 'source': {'id': 'https://openalex.org/S2737568342', 'display_name': 'Problems of Theory and Methodology of Accounting Control and Analysis', 'issn_l': '1994-1749', 'issn': ['1994-1749', '2708-4957'], 'is_oa': True, 'is_in_doaj': True, 'is_core': False, 'host_organization': 'https://openalex.org/P4310321674', 'host_organization_name': 'Zhytomyr State University of Technology', 'host_organization_lineage': ['https://openalex.org/P4310321674'], 'host_organization_lineage_names': ['Zhytomyr State University of Technology'], 'type': 'journal'}, 'license': 'cc-by-nc', 'license_id': 'https://openalex.org/licenses/cc-by-nc', 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}], 'best_oa_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.26642/pbo-2019-2(43)-75-81', 'pdf_url': 'http://pbo.ztu.edu.ua/article/download/178099/178325', 'source': {'id': 'https://openalex.org/S2737568342', 'display_name': 'Problems of Theory and Methodology of Accounting Control and Analysis', 'issn_l': '1994-1749', 'issn': ['1994-1749', '2708-4957'], 'is_oa': True, 'is_in_doaj': True, 'is_core': False, 'host_organization': 'https://openalex.org/P4310321674', 'host_organization_name': 'Zhytomyr State University of Technology', 'host_organization_lineage': ['https://openalex.org/P4310321674'], 'host_organization_lineage_names': ['Zhytomyr State University of Technology'], 'type': 'journal'}, 'license': 'cc-by-nc', 'license_id': 'https://openalex.org/licenses/cc-by-nc', 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W4247963922', 'https://openalex.org/W3129697225', 'https://openalex.org/W2601135677', 'https://openalex.org/W2388829535', 'https://openalex.org/W2364529084', 'https://openalex.org/W2276063650', 'https://openalex.org/W2189559208', 'https://openalex.org/W2144877679', 'https://openalex.org/W1985538018', 'https://openalex.org/W1566496668'], 'abstract_inverted_index': {'The': [0, 45, 105, 125], 'national': [1, 19], 'strategy': [2], 'for': [3, 96], 'the': [4, 14, 24, 31, 49, 52, 59, 62, 80, 85, 90, 97, 108, 113, 120, 129, 144, 154, 165, 178, 181, 188, 194, 197, 205, 208, 217, 232, 244, 261], 'modernization': [5], 'of': [6, 18, 34, 51, 54, 61, 68, 77, 82, 92, 110, 119, 140, 157, 168, 180, 191, 196, 199, 202, 207, 211, 224, 228, 234, 239, 241, 248, 251], 'public': [7, 32, 86, 98, 114, 145, 155, 189, 218, 257], 'sector': [8, 33, 87, 99, 115, 146, 156, 190, 258], 'accounting': [9, 20, 25, 83, 94, 111, 141, 163, 182, 212, 220, 242, 252], 'and': [10, 16, 26, 42, 57, 122, 133, 170, 184, 213, 226, 236, 246, 253, 260], 'financial': [11, 27, 185, 214, 229, 254], 'reporting': [12, 28, 186, 215, 255], 'involves': [13], 'development': [15, 206], 'implementation': [17, 247], 'regulations': [21], '(standards).': [22], 'Reforming': [23], 'system': [29, 183, 221, 233, 250], 'in': [30, 84, 100, 112, 116, 123, 143, 153, 187, 216], 'Ukraine': [35, 101, 158, 192], 'requires': [36], 'its': [37], 'harmonization': [38], 'with': [39, 71], 'international': [40, 93], 'standards': [41, 95], 'EU': [43], 'directives.': [44], 'article': [46, 106], 'theoretically': [47], 'substantiates': [48], 'specifics': [50], 'activities': [53], 'budget': [55, 63], 'institutions': [56], 'identifies': [58], 'place': [60], 'institution': [64], 'as': [65], 'a': [66, 72, 200], 'subject': [67], 'legal': [69], 'relations': [70], 'special': [73], 'status.': [74], 'A': [75], 'set': [76], 'issues': [78], 'on': [79, 160, 164], 'methodology': [81], 'related': [88], 'to': [89, 162], 'introduction': [91], 'has': [102], 'been': [103], 'resolved.': [104], 'investigates': [107], 'methods': [109], 'different': [117], 'countries': [118, 126], 'world': [121], 'Ukraine.': [124], 'that': [127, 152, 177], 'use': [128], 'modified': [130], 'cash': [131, 136], 'method': [132, 139, 167], 'accrual': [134, 138, 166], 'method,': [135, 137], 'transactions': [142], 'are': [147, 172], 'identified.': [148], 'It': [149, 174], 'is': [150, 175], 'emphasized': [151], 'reforms': [159], 'transition': [161], 'income': [169], 'expenses': [171], 'introduced.': [173], 'established': [176], 'modernisation': [179], 'provides': [193], 'urgency': [195], 'solution': [198], 'number': [201], 'problematic': [203], 'aspects:': [204], 'regulatory': [209], 'framework': [210], 'sector,': [219], 'improvement,': [222], 'advance': [223], 'transparency': [225], 'quality': [227], 'reporting,': [230], 'improve': [231], 'training': [235, 238], 'advanced': [237], 'workers': [240], 'services,': [243], 'creation': [245], 'information-analytical': [249], 'by': [256], 'entities': [259], 'like.': [262]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2990816435', 'counts_by_year': [{'year': 2024, 'cited_by_count': 2}, {'year': 2023, 'cited_by_count': 1}, {'year': 2021, 'cited_by_count': 1}], 'updated_date': '2024-12-17T00:09:32.413207', 'created_date': '2019-12-05'}