The Accounting Reform in Russia. How to Teach Economists?

Name: Work Video:
Duration: 3 min 30 s
Ирина Игоревна Просвирина; Aleksey Ivanov; Leonid Zaionchik Zaionchik
{'id': 'https://openalex.org/W3196548028', 'doi': 'https://doi.org/10.17323/j.jcfr.2073-0438.15.2.2021.55-65', 'title': 'The Accounting Reform in Russia. How to Teach Economists?', 'display_name': 'The Accounting Reform in Russia. How to Teach Economists?', 'publication_year': 2021, 'publication_date': '2021-06-01', 'ids': {'openalex': 'https://openalex.org/W3196548028', 'doi': 'https://doi.org/10.17323/j.jcfr.2073-0438.15.2.2021.55-65', 'mag': '3196548028'}, 'language': 'en', 'primary_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.17323/j.jcfr.2073-0438.15.2.2021.55-65', 'pdf_url': 'https://cfjournal.hse.ru/article/download/12077/13022', 'source': {'id': 'https://openalex.org/S2764598072', 'display_name': 'Journal of Corporate Finance Research / Корпоративные Финансы | ISSN 2073-0438', 'issn_l': '2073-0438', 'issn': ['2073-0438'], 'is_oa': True, 'is_in_doaj': True, 'is_core': False, 'host_organization': 'https://openalex.org/P4310312710', 'host_organization_name': 'National Research University – Higher School of Economics', 'host_organization_lineage': ['https://openalex.org/P4310312710'], 'host_organization_lineage_names': ['National Research University – Higher School of Economics'], 'type': 'journal'}, 'license': 'cc-by', 'license_id': 'https://openalex.org/licenses/cc-by', 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref'], 'open_access': {'is_oa': True, 'oa_status': 'diamond', 'oa_url': 'https://cfjournal.hse.ru/article/download/12077/13022', 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5082096689', 'display_name': 'Ирина Игоревна Просвирина', 'orcid': 'https://orcid.org/0000-0003-1791-993X'}, 'institutions': [{'id': 'https://openalex.org/I107640659', 'display_name': 'South Ural State University', 'ror': 'https://ror.org/03sfk2504', 'country_code': 'RU', 'type': 'education', 'lineage': ['https://openalex.org/I107640659']}, {'id': 'https://openalex.org/I4210151453', 'display_name': 'Institute of Professional Accountants of Russia', 'ror': 'https://ror.org/050ya8p70', 'country_code': 'RU', 'type': 'nonprofit', 'lineage': ['https://openalex.org/I4210151453']}], 'countries': ['RU'], 'is_corresponding': True, 'raw_author_name': 'Irina Prosvirina', 'raw_affiliation_strings': [' Institute of Professional Accountants of Russia.', 'Department Head, School of Economics and Management, South Ural State University (National Research University), Chelyabinsk, Russia', 'School of Economics and Management, South Ural State University (National Research University), Chelyabinsk, Russia'], 'affiliations': [{'raw_affiliation_string': 'Department Head, School of Economics and Management, South Ural State University (National Research University), Chelyabinsk, Russia', 'institution_ids': ['https://openalex.org/I107640659']}, {'raw_affiliation_string': 'School of Economics and Management, South Ural State University (National Research University), Chelyabinsk, Russia', 'institution_ids': ['https://openalex.org/I107640659', 'https://openalex.org/I107640659']}, {'raw_affiliation_string': ' Institute of Professional Accountants of Russia.', 'institution_ids': ['https://openalex.org/I4210151453']}]}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5112558157', 'display_name': 'Aleksey Ivanov', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I107640659', 'display_name': 'South Ural State University', 'ror': 'https://ror.org/03sfk2504', 'country_code': 'RU', 'type': 'education', 'lineage': ['https://openalex.org/I107640659']}, {'id': 'https://openalex.org/I4210151453', 'display_name': 'Institute of Professional Accountants of Russia', 'ror': 'https://ror.org/050ya8p70', 'country_code': 'RU', 'type': 'nonprofit', 'lineage': ['https://openalex.org/I4210151453']}], 'countries': ['RU'], 'is_corresponding': False, 'raw_author_name': 'Aleksey Ivanov', 'raw_affiliation_strings': [' Institute of Professional Accountants of Russia.', 'Department Head, School of Economics and Management, South Ural State University (National Research University), Chelyabinsk, Russia', 'School of Economics and Management, South Ural State University (National Research University), Chelyabinsk, Russia'], 'affiliations': [{'raw_affiliation_string': 'Department Head, School of Economics and Management, South Ural State University (National Research University), Chelyabinsk, Russia', 'institution_ids': ['https://openalex.org/I107640659']}, {'raw_affiliation_string': 'School of Economics and Management, South Ural State University (National Research University), Chelyabinsk, Russia', 'institution_ids': ['https://openalex.org/I107640659', 'https://openalex.org/I107640659']}, {'raw_affiliation_string': ' Institute of Professional Accountants of Russia.', 'institution_ids': ['https://openalex.org/I4210151453']}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5073981516', 'display_name': 'Leonid Zaionchik Zaionchik', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I107640659', 'display_name': 'South Ural State University', 'ror': 'https://ror.org/03sfk2504', 'country_code': 'RU', 'type': 'education', 'lineage': ['https://openalex.org/I107640659']}, {'id': 'https://openalex.org/I4210151453', 'display_name': 'Institute of Professional Accountants of Russia', 'ror': 'https://ror.org/050ya8p70', 'country_code': 'RU', 'type': 'nonprofit', 'lineage': ['https://openalex.org/I4210151453']}], 'countries': ['RU'], 'is_corresponding': False, 'raw_author_name': 'Leonid Zaionchik Zaionchik', 'raw_affiliation_strings': [' Institute of Professional Accountants of Russia.', 'Department Head, School of Economics and Management, South Ural State University (National Research University), Chelyabinsk, Russia', 'School of Economics and Management, South Ural State University (National Research University), Chelyabinsk, Russia'], 'affiliations': [{'raw_affiliation_string': 'Department Head, School of Economics and Management, South Ural State University (National Research University), Chelyabinsk, Russia', 'institution_ids': ['https://openalex.org/I107640659']}, {'raw_affiliation_string': 'School of Economics and Management, South Ural State University (National Research University), Chelyabinsk, Russia', 'institution_ids': ['https://openalex.org/I107640659', 'https://openalex.org/I107640659']}, {'raw_affiliation_string': ' Institute of Professional Accountants of Russia.', 'institution_ids': ['https://openalex.org/I4210151453']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 2, 'corresponding_author_ids': ['https://openalex.org/A5082096689'], 'corresponding_institution_ids': ['https://openalex.org/I107640659', 'https://openalex.org/I4210151453'], 'apc_list': {'value': 0, 'currency': 'USD', 'value_usd': 0, 'provenance': 'doaj'}, 'apc_paid': None, 'fwci': 0.0, 'has_fulltext': True, 'fulltext_origin': 'pdf', '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': {'min': 0, 'max': 57}, 'biblio': {'volume': '15', 'issue': '2', 'first_page': '55', 'last_page': '65'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T13054', 'display_name': 'Agricultural and Financial Auditing', 'score': 0.9426, 'subfield': {'id': 'https://openalex.org/subfields/1100', 'display_name': 'General Agricultural and Biological Sciences'}, 'field': {'id': 'https://openalex.org/fields/11', 'display_name': 'Agricultural and Biological Sciences'}, 'domain': {'id': 'https://openalex.org/domains/1', 'display_name': 'Life Sciences'}}, 'topics': [{'id': 'https://openalex.org/T13054', 'display_name': 'Agricultural and Financial Auditing', 'score': 0.9426, 'subfield': {'id': 'https://openalex.org/subfields/1100', 'display_name': 'General Agricultural and Biological Sciences'}, 'field': {'id': 'https://openalex.org/fields/11', 'display_name': 'Agricultural and Biological Sciences'}, 'domain': {'id': 'https://openalex.org/domains/1', 'display_name': 'Life Sciences'}}], 'keywords': [{'id': 'https://openalex.org/keywords/academic-standards', 'display_name': 'Academic standards', 'score': 0.41655093}], 'concepts': [{'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.7337113}, {'id': 'https://openalex.org/C199521495', 'wikidata': 'https://www.wikidata.org/wiki/Q181487', 'display_name': 'Audit', 'level': 2, 'score': 0.6772762}, {'id': 'https://openalex.org/C18762648', 'wikidata': 'https://www.wikidata.org/wiki/Q42213', 'display_name': 'Work (physics)', 'level': 2, 'score': 0.58746153}, {'id': 'https://openalex.org/C98045186', 'wikidata': 'https://www.wikidata.org/wiki/Q205663', 'display_name': 'Process (computing)', 'level': 2, 'score': 0.5130159}, {'id': 'https://openalex.org/C32235935', 'wikidata': 'https://www.wikidata.org/wiki/Q350151', 'display_name': 'National accounts', 'level': 2, 'score': 0.5015011}, {'id': 'https://openalex.org/C177264268', 'wikidata': 'https://www.wikidata.org/wiki/Q1514741', 'display_name': 'Set (abstract data type)', 'level': 2, 'score': 0.4723576}, {'id': 'https://openalex.org/C2778587509', 'wikidata': 'https://www.wikidata.org/wiki/Q176831', 'display_name': 'International Financial Reporting Standards', 'level': 2, 'score': 0.42710572}, {'id': 'https://openalex.org/C128769094', 'wikidata': 'https://www.wikidata.org/wiki/Q1779838', 'display_name': 'Accounting standard', 'level': 4, 'score': 0.42143998}, {'id': 'https://openalex.org/C136287216', 'wikidata': 'https://www.wikidata.org/wiki/Q16154661', 'display_name': 'Academic standards', 'level': 3, 'score': 0.41655093}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.34570342}, {'id': 'https://openalex.org/C163867264', 'wikidata': 'https://www.wikidata.org/wiki/Q4672792', 'display_name': 'Accounting information system', 'level': 2, 'score': 0.31163716}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.29955524}, {'id': 'https://openalex.org/C544937707', 'wikidata': 'https://www.wikidata.org/wiki/Q949180', 'display_name': 'Financial accounting', 'level': 3, 'score': 0.27283362}, {'id': 'https://openalex.org/C120912362', 'wikidata': 'https://www.wikidata.org/wiki/Q136822', 'display_name': 'Higher education', 'level': 2, 'score': 0.25457287}, {'id': 'https://openalex.org/C41008148', 'wikidata': 'https://www.wikidata.org/wiki/Q21198', 'display_name': 'Computer science', 'level': 0, 'score': 0.20196861}, {'id': 'https://openalex.org/C127413603', 'wikidata': 'https://www.wikidata.org/wiki/Q11023', 'display_name': 'Engineering', 'level': 0, 'score': 0.20089349}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.099032134}, {'id': 'https://openalex.org/C78519656', 'wikidata': 'https://www.wikidata.org/wiki/Q101333', 'display_name': 'Mechanical engineering', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C199360897', 'wikidata': 'https://www.wikidata.org/wiki/Q9143', 'display_name': 'Programming language', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C111919701', 'wikidata': 'https://www.wikidata.org/wiki/Q9135', 'display_name': 'Operating system', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': True, 'landing_page_url': 'https://doi.org/10.17323/j.jcfr.2073-0438.15.2.2021.55-65', 'pdf_url': 'https://cfjournal.hse.ru/article/download/12077/13022', 'source': {'id': 'https://openalex.org/S2764598072', 'display_name': 'Journal of Corporate Finance Research / Корпоративные Финансы | ISSN 2073-0438', 'issn_l': '2073-0438', 'issn': ['2073-0438'], 'is_oa': True, 'is_in_doaj': True, 'is_core': False, 'host_organization': 'https://openalex.org/P4310312710', 'host_organization_name': 'National Research University – Higher School of Economics', 'host_organization_lineage': ['https://openalex.org/P4310312710'], 'host_organization_lineage_names': ['National Research University – Higher School of Economics'], 'type': 'journal'}, 'license': 'cc-by', 'license_id': 'https://openalex.org/licenses/cc-by', 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}], 'best_oa_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.17323/j.jcfr.2073-0438.15.2.2021.55-65', 'pdf_url': 'https://cfjournal.hse.ru/article/download/12077/13022', 'source': {'id': 'https://openalex.org/S2764598072', 'display_name': 'Journal of Corporate Finance Research / Корпоративные Финансы | ISSN 2073-0438', 'issn_l': '2073-0438', 'issn': ['2073-0438'], 'is_oa': True, 'is_in_doaj': True, 'is_core': False, 'host_organization': 'https://openalex.org/P4310312710', 'host_organization_name': 'National Research University – Higher School of Economics', 'host_organization_lineage': ['https://openalex.org/P4310312710'], 'host_organization_lineage_names': ['National Research University – Higher School of Economics'], 'type': 'journal'}, 'license': 'cc-by', 'license_id': 'https://openalex.org/licenses/cc-by', 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'sustainable_development_goals': [{'id': 'https://metadata.un.org/sdg/17', 'score': 0.44, 'display_name': 'Partnerships for the goals'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 12, 'referenced_works': ['https://openalex.org/W1719798890', 'https://openalex.org/W2116817443', 'https://openalex.org/W2154494920', 'https://openalex.org/W2560847235', 'https://openalex.org/W2611173046', 'https://openalex.org/W2612160515', 'https://openalex.org/W2883394174', 'https://openalex.org/W2899742987', 'https://openalex.org/W3003269414', 'https://openalex.org/W3121935566', 'https://openalex.org/W3149299729', 'https://openalex.org/W580082031'], 'related_works': ['https://openalex.org/W4385836582', 'https://openalex.org/W2980931527', 'https://openalex.org/W2567826855', 'https://openalex.org/W2530783312', 'https://openalex.org/W2384311911', 'https://openalex.org/W2342383237', 'https://openalex.org/W2189559208', 'https://openalex.org/W2160974218', 'https://openalex.org/W2144877679', 'https://openalex.org/W1571331045'], 'abstract_inverted_index': {'Most': [0], 'post-socialist': [1], 'countries': [2, 10], 'harmonize': [3], 'national': [4, 20, 32, 102, 151], 'accounting': [5, 73, 103, 249], 'standards': [6, 33, 45, 59, 118, 121, 137], 'with': [7, 47], 'IFRS.': [8], 'Many': [9], 'are': [11, 92], 'also': [12, 132], 'characterized': [13, 212], 'by': [14, 149], 'a': [15, 139, 144, 169, 191, 229], 'simultaneous': [16], 'use': [17], 'of': [18, 31, 68, 99, 158, 171, 175, 190, 193, 198, 207, 228], 'both': [19, 115], 'and': [21, 88, 111, 119, 181, 219], 'international': [22, 49, 136], 'standards.': [23, 104, 152], 'The': [24, 153, 183, 240], 'same': [25, 56], 'goes': [26], 'for': [27, 204], 'Russia.': [28], 'Deep': [29], 'reform': [30], 'has': [34, 166], 'entered': [35], 'an': [36], 'active': [37], 'phase:': [38], 'annually,': [39], 'starting': [40], 'from': [41], '2018,': [42], 'several': [43], 'new': [44], 'harmonized': [46], 'the': [48, 55, 66, 80, 84, 97, 100, 116, 120, 127, 150, 156, 188, 205, 216, 226], 'ones': [50], 'have': [51], 'been': [52, 167], 'introduced.': [53], 'At': [54], 'time,': [57], 'former': [58], 'remain': [60], 'in': [61, 72, 126, 178, 225, 237, 244], 'force.': [62], 'In': [63, 79], 'such': [64, 208], 'conditions,': [65], 'process': [67], 'teaching': [69, 86, 173, 248], 'students': [70], 'majoring': [71, 177], 'must': [74], 'consider': [75], 'these': [76], 'peculiar': [77], 'features.': [78], 'article,': [81], 'we': [82], 'analyze': [83], 'existing': [85, 101, 117], 'methods': [87], 'conclude': [89], 'that': [90], 'they': [91], 'generally': [93], 'focused': [94], 'only': [95], 'on': [96, 187, 215], 'study': [98], 'However,': [105], 'working': [106], 'at': [107], 'enterprises': [108], 'requires': [109], 'knowledge': [110], 'ability': [112], 'to': [113, 134, 235, 250], 'apply': [114], 'which': [122], 'will': [123], 'be': [124], 'introduced': [125], 'coming': [128], 'years.': [129], 'It': [130, 210], 'is': [131, 146, 185, 211, 232, 242], 'necessary': [133], 'know': [135], 'as': [138, 201], 'methodological': [140], 'basis': [141], 'applied': [142], 'when': [143], 'matter': [145], 'not': [147], 'regulated': [148], 'article': [154], 'highlights': [155], 'experience': [157], 'South': [159], 'Ural': [160], 'State': [161], 'University.': [162], 'Since': [163], '2016,': [164], 'it': [165], 'creating': [168], 'methodology': [170, 184, 241], 'intensive': [172], 'bachelors': [174], 'economics': [176], '“Accounting,': [179], 'Analysis': [180], 'Audit”.': [182], 'based': [186], 'development': [189], 'set': [192, 197], 'professional': [194], 'competencies': [195], 'intoa': [196], 'learning': [199], 'outcomes': [200], 'more': [202], 'appropriate': [203], 'tasks': [206], 'teaching.': [209], 'byan': [213], 'emphasis': [214], 'students’': [217], 'research': [218], 'analytical': [220], 'work.': [221], 'Its': [222], 'implementation': [223], 'results': [224], 'appearance': [227], 'specialist': [230], 'who': [231], 'quickly': [233], 'adapted': [234], 'work': [236], 'large': [238], 'companies.': [239], 'applicable': [243], 'all': [245], 'university': [246], 'departments': [247], 'bachelors.': [251]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W3196548028', 'counts_by_year': [], 'updated_date': '2024-12-12T09:06:49.414436', 'created_date': '2021-09-13'}
Publication Information

Basic Information

Access and Citation

AI Researcher Chatbot

Primary Location

Authors

Topics

Keywords

Related Works
