DOI: 10.18413/2409-1634-2024-10-4-0-3

BALANCED SCORE CARD AND ITS IMPACT ON INCOME IN COMPANIES IN THE AGRICULTURAL SECTOR IN ZONE 3 OF ECUADOR

Sánchez Luis Patricio Illapa
Herrera Diego Fabricio Brazales

The objective of this research is to analyze the Balanced Score Card and its impact on income in companies in the agricultural sector in Zone 3 of Ecuador. The hypothesis was: Balanced scorecard affects the economic and financial development of agricultural companies located in Ecuadorian territory. The methodology is quantitative, correlational, non-experimental. The population was made up of companies in Zone 3, structured surveys were used, validity through Cronbach's Alpha of each instrument, creation of indexes through Principal Component Analysis, hypothesis testing using Pearson correlation and impact testing using linear regression. and use of the STATA statistical package for data processing. The results of Pearson correlation revealed a positive average correlation of .6460. The linear regression analysis indicated that the Balanced Scorecard explains 41.74% of the variability in revenue, which means that 58.25% of the revenues of the companies in the agricultural sector are in a different type of context, The coefficient β 1 is 0.68, which implies that for each unit of increase in the BSC, revenues increase by 0.68 units.

Keywords: Balanced Score Card, Income, Companies, Agricultural Sector, Ecuador.

Number of views: 12 (view statistics)

Количество скачиваний: 9

Full text (HTML)Full text (PDF)To articles list

Information for citation:

Illapa L., Brazales D. “Balanced score card and its impact on income in companies in the agricultural sector in zone 3 of Ecuador”, Research Result. Economic Research, 10(4), 33-50, DOI: 10.18413/2409-1634-2024-10-4-0-3

User comments
Reference lists

While nobody left any comments to this publication.
You can be first.

Ahi, P., & Searcy, C. (2015). An analysis of metrics used to measure performance in green and sustainable supply chains. Journal of Cleaner Production, 86, 360-377. https://doi.org/10.1016/j.jclepro.2014.08.005
Amado, C., Santos, S., & Marques, P. (2012). Integrating the Data Envelopment Analysis and the Balanced Scorecard approaches for enhanced performance assessment. Omega, 40(3), 390-403. https://doi.org/10.1016/j.omega.2011.06.006
Antonsen, Y. (2014). The downside of the Balanced Scorecard: A case study from Norway. Scandinavian Journal of Management, 30(1), 40-50. https://doi.org/10.1016/j.scaman.2013.08.001
Asosheh, A., Nalchigar, S., & Jamporazmey, M. (2010). Information technology project evaluation: An integrated data envelopment analysis and balanced scorecard approach. Expert Systems with Applications, 37(8), 5931-5938. https://doi.org/10.1016/j.eswa.2010.02.012
Atkinson, H. (2006). Strategy implementation: A role for the balanced scorecard? Management Decision, 44(10), 1441-1460. https://doi.org/10.1108/00251740610715740
Banker, R., Chang, H., & Pizzini, M. (2011). The judgmental effects of strategy maps in balanced scorecard performance evaluations. International Journal of Accounting Information Systems, 12(4), 259-279. https://doi.org/10.1016/j.accinf.2011.08.001
Baque Villanueva, L., Izquierdo Morán, A., & Viteri Intriago, D. (2022). Estructura metodológica de plan estratégico para mejorar las ventas en las MIPYMES del cantón Quevedo. Revista Universidad y Sociedad, 14(2), 66-74.
Barragan Roncal, A., Gordillo Inga, C., & Colque Jalanocca, L. (2020). Análisis del rol de la experiencia de usuario en la relación de la calidad de servicio y la lealtad de clientes en restaurantes temáticos de Lima Metropolitana. https://tesis.pucp.edu.pe/repositorio/handle/20.500.12404/17738
Bertoglio, O. (1982). Introducción a la teoría general de sistemas. Editorial Limusa.
Bezmaternykh, A., Kulizhskaya, Z., & Fayzrakhmanova, E. (2022). A Balanced System of Indicators as a Condition for Improving the Effectiveness of Management Decisions in the Field of Transport. Transportation Research Procedia, 61, 176-179. https://doi.org/10.1016/j.trpro.2022.01.028 11.Bhagwat, R., & Sharma, M. (2007).
Performance measurement of supply chain management: A balanced scorecard approach. Computers & Industrial Engineering, 53(1), 43-62. https://doi.org/10.1016/j.cie.2007.04.001
Bigliardi, B., & Bottani, E. (2010). Performance measurement in the food supply chain: A balanced scorecard approach. Facilities, 28(5/6), 249-260. https://doi.org/10.1108/02632771011031493
Bisbe, J., & Barrubés, J. (2012). El Cuadro de Mando Integral como instrumento para la evaluación y el seguimiento de la estrategia en las organizaciones sanitarias. Revista Española de Cardiología, 65(10), 919-927. https://doi.org/10.1016/j.recesp.2012.05.014
Braam, G., & Nijssen, E. (2004). Performance effects of using the Balanced Scorecard: A note on the Dutch experience. Long Range Planning, 37(4), 335-349. https://doi.org/10.1016/j.lrp.2004.04.007
Burgos Obeso, C., & Suarez Cruz, R. (2017). El sistema de control interno contable y su influencia en la gestión financiera de la empresa inversiones Christh al SAC Distrito de Trujillo. Año 2015. https://repositorio.upao.edu.pe/handle/20.500.127 59/2354
Caballero, R., & Lara, O. (2021). Las redes sociales como estrategia de marketing en las pequeñas y medianas empresas del distrito de Aguadulce, provincia de Coclé, Panamá. Visión Antataura, 5(2), 115-131.
Capelo, C., & Días, J. (2009). Capelo: A system dynamics‐based simulation experiment... – Google Académico. https://scholar.google.com/scholar_lookup?title=A%20system%20dynamics- based%20simulation%20experiment%20for%20te sting%20mental%20model%20and%20performan ce%20effects%20of%20using%20the%20balance d%20scorecard.%20System%20Dynamics%20Re view&publication_year=2009&author=C.%20Cap elo&author=J.F.%20Dias
Cardinaels, E., & van Veen, P. (2010). Financial versus non-financial information: The impact of information organization and presentation in a Balanced Scorecard. Accounting, Organizations and Society, 35(6), 565-578. https://doi.org/10.1016/j.aos.2010.05.003
Carvajal, G., Chávez, A., Velásquez, M., & Nogueira, D. (2022). Cuadro de Mando Integral: Una mirada desde su evolución. Revista Venezolana de Gerencia: RVG, 27(97), 244-256.
Castillo, A., & Villalba, W. (2018). Gestión empresarial y competitividad en las MIPYMES del centro comercial nueva Colombia de la ciudad de Cartagena. Revista Innova ITFIP, 3(1), 76-82.
Chand, D., Hachey, G., Hunton, J., Owhoso, V., & Vasudevan, S. (2005). A balanced scorecard based framework for assessing the strategic impacts of ERP systems. Computers in Industry, 56(6), 558-572. https://doi.org/10.1016/j.compind.2005.02.011
Chang, K., & Graham, G. (2010). E- business strategy for supply chain integration: The balanced scorecard perspectives. 2010 International Symposium on Computer, Communication, Control and Automation (3CA), 480-483. https://doi.org/10.1109/3CA.2010.5533367
Chen, F., Hsu, T., & Tzeng, G. (2011). A balanced scorecard approach to establish a performance evaluation and relationship model for hot spring hotels based on a hybrid MCDM model combining DEMATEL and ANP. International Journal of Hospitality Management, 30(4), 908-932. https://doi.org/10.1016/j.ijhm.2011.02.001
Chiavenato, I. (2019). Introducción a la teoría general de Administración. Mc Graw Hill. https://dspace.itsjapon.edu.ec/jspui/bitstream/1234 56789/3678/1/dokumen.pub_introduccion-a-la- teoria-general-de-la-administracion-decima- edicion-9781456269821-1456269828- 9781456271824-1456271822%20%283%29.pdf
Deem, J. (2009). Deem: The relationship of organizational culture... – Google Académico. https://scholar.google.com/scholar_lookup?title=T he%20relationship%20of%20organizational%20c ulture%20to%20balanced%20scorecard%20effect iveness&publication_year=2010&author=J.W.%2 0Deem&author=B.%20Barnes&author=S.%20Se gal&author=R.%20Preziosi
Dudic, Z., Dudic, B., Gregus, M., Novackova, D., & Djakovic, I. (2020). The Innovativeness and Usage of the Balanced Scorecard Model in SMEs. Sustainability, 12(8), Article 8. https://doi.org/10.3390/su12083221
Elbanna, S., Kamel, H., Fatima, T., & Eid, R. (2022). An investigation of the causality links in the balanced scorecard: The case of the Gulf Cooperation Council hospitality industry. Tourism Management Perspectives, 41, 100934. https://doi.org/10.1016/j.tmp.2021.100934
Espino, A., Nogueira, D., Sánchez, R., & Aguilera, A. (2015). La sostenibilidad ambiental como perspectiva del Cuadro de Mando Integral. Ingeniería Industrial, XXXVI (3), 328-339.
Fatima, T., & Elbanna, S. (2023). Advancing sustainable performance management in the hospitality industry: A novel framework based on a health-inclusive balanced scorecard. Tourism Management Perspectives, 48, 101141. https://doi.org/10.1016/j.tmp.2023.101141
Fayol, H. (1916). Teoría clásica de la Administración. Francia. https://www.academia.edu/download/44603435/2. 4_Autores_Fayol.pdf
García, E., & Orland, E. (2011). Estrategias promocionales para incrementar las ventas de una empresa panificadora en el municipio de San José Pinula. Guatemala, Guatemala. https://www.academia.edu/download/52129259/0 3_3918_1.pdf
Ghiglione, F. (2021). EL CUADRO DE MANDO INTEGRAL COMO HERRAMIENTA DE EFICIENCIA EN LA GESTIÓN EMPRESARIAL. Ciencias administrativas, 18, 87-93. https://doi.org/10.24215/23143738e088
Govea, M., Domínguez, M., & San Agustín, Y. (2012). Importancia del clima laboral en los resultados de una empresa y la competitividad. Contribuciones a la Economía, 10(2), 12.
Grande, K., & Haynes, N. (2024). Outdoor hospitality performance: Through the lens of the balanced scorecard and its customer perspective. International Journal of Hospitality Management, 121, 103800. https://doi.org/10.1016/j.ijhm.2024.103800
Grigoroudis, E., Orfanoudaki, E., & Zopounidis, C. (2012). Strategic performance measurement in a healthcare organisation: A multiple criteria approach based on balanced scorecard. Omega, 40(1), 104-119. https://doi.org/10.1016/j.omega.2011.04.001
Guerrero, E., & Escorcia, J. (2011). Influencia de la Cultura Organizacional en la Competitividad de las Empresas. Escenarios, 9(1), 18-23.
Gutiérrez, C., Mauriz, J. ., & Culebras, J. (2015). El cuadro de mando integral como instrumento de gestión en la nutrición clínica. Nutrición Hospitalaria, 32(1), 403-410. https://doi.org/10.3305/nh.2015.32.1.9123
Hernández, Z. T. (2014). Teoría General de la Administración, 2a. Grupo Editorial Patria. https://books.google.es/books?hl=es&lr=&id=LtL hBAAAQBAJ&oi=fnd&pg=PP1&dq=TEORIA+ DE+LA+ADMINISTRACION&ots=xhzvq4vO3S&sig=sv_i-_NFnaikwaeoTIov0axvEss
Huang, T., Pepper, M., & Bowrey, G. (2014). Implementing a Sustainability Balanced Scorecard to Contribute to the Process of Organisational Legitimacy Assessment. Australasian Accounting, Business and Finance Journal, 8(2), 15-34. https://doi.org/10.14453/aabfj.v8i2.3
Ittner, C., Larcker, D., & Meyer, M. (2003). Subjectivity and the Weighting of Performance Measures: Evidence from a Balanced Scorecard. The Accounting Review, 78(3), 725-758. https://doi.org/10.2308/accr.2003.78.3.725
Kádárová, J., Durkáčová, M., & Kalafusová, L. (2014). Balanced Scorecard as an Issue Taught in the Field of Industrial Engineering. Procedia – Social and Behavioral Sciences, 143, 174-179. https://doi.org/10.1016/j.sbspro.2014.07.382
Kaplan, R., & Norton, D. (2005). El Balanced Scorecard: Mediciones que impulsan el desempeño. Harvard Business Review, 83(7), 102-110.
Kaveh, N. (2019). Uso de un cuadro de mando integral para gestionar la responsabilidad social corporativa—Asiaei—2019—Gestión del conocimiento y procesos—Wiley Online Library. https://onlinelibrary.wiley.com/doi/10.1002/kpm.1 616
Kim, J., Suh, E., & Hwang, H. (2003). A model for evaluating the effectiveness of CRM using the balanced scorecard. Journal of Interactive Marketing, 17(2), 5-19. https://doi.org/10.1002/dir.10051
Koontz, H., Weihrich, H., & O’Donnell, C. (1991). Elementos de administración. http://www.biblio.econ.uba.ar/opac- tmpl/bootstrap/tc/143702_TC.pdf
Lara, G., & Manuel, J. (2017). Aplicación modelo Balanced Scorecard en Superintendencia del Medio Ambiente optimización del modelo de gestión de fiscalización. División de Fiscalización. https://repositorio.uchile.cl/handle/2250/144739
Lazo, N., Erazo, J., & Narváez, I. (2019). El Balanced Scorecard como herramienta de control interno en el sector Manufacturero. Revista Arbitrada Interdisciplinaria Koinonía, 4(Extra 1 (Edición Especial)), 125-152.
Lipe, M., & Salterio, S. (2000). The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures. The Accounting Review, 75(3), 283-298. https://doi.org/10.2308/accr.2000.75.3.283
Liu, P., & Du, Z. (2008). E-commerce Performance Assessment Research Based on the D-S Theory and the Balanced Score Card Method. 2008 International Seminar on Future Information Technology and Management Engineering, 120-123. https://doi.org/10.1109/FITME.2008.149
Ludin, S., & Arbon, P. (2017). Improving community disaster resilience through scorecard self-testing. Disaster Prevention and Management: An International Journal, 26(1), 13-27. https://doi.org/10.1108/DPM-08-2016-0177
Malina, M., & Selto, F. (2001). Communicating and Controlling Strategy: An Empirical Study of the Effectiveness of the Balanced Scorecard. Journal of Management Accounting Research, 13(1), 47-90. https://doi.org/10.2308/jmar.2001.13.1.47
Mendes, P., Santos, A., Perna, F., & Ribau, M. (2012). The balanced scorecard as an integrated model applied to the Portuguese public service: A case study in the waste sector. Journal of Cleaner Production, 24, 20-29. https://doi.org/10.1016/j.jclepro.2011.11.007
Méndez, A., & Ordoñez, K. (2020). Implementación del BSC en el área de recursos humanos en la empresa GP Cargo SAS [Bachelor Thesis, Universidad EAN]. https://repository.universidadean.edu.co/handle/10 882/9680
Mendizábal Fernández, A. (2019). Implementación de un sistema de control interno en la gestión de cuentas por cobrar y su incidencia en la liquidez del Estudio Contable ES Contadores SAC del año 2018. http://repositorio.urp.edu.pe/handle/20.500.14138/ 3113
Merchán Martínez, I. (2018). Influencia de la calidad del servicio: La satisfacción y el valor percibido en la lealtad de los clientes de la banca minorista. https://idus.us.es/handle/11441/78224
Millones, S. (2012). Implementación de un sistema de comercio electrónico basado en CRM y Balanced Scordcard como herramienta para la toma de decisiones en la empresa «Inversiones Vialsa» de la localidad de Chiclayo. http://tesis.usat.edu.pe/handle/20. 500.12423/528
Molenda, P., Groneberg, H., Schötz, S., & Döpper, F. (2023). Resilience Balanced Scorecard: Measuring Resilience of Manufacturing Companies at Multiple Levels. Procedia CIRP, 120, 189-194. https://doi.org/10.1016/j.procir.2023.08.034
Montoya, C., & Bárbaro, J. (2011). El Balanced Scorecard como sistema de control y su aplicación como herramienta de evaluación en el ambiente bibliotecario. Revista Interamericana de Bibliotecología, 34(1), 35-47.
Neri, A., Cagno, E., Lepri, M., & Trianni, A. (2021). A triple bottom line balanced set of key performance indicators to measure the sustainability performance of industrial supply chains. Sustainable Production and Consumption, 26, 648-691. https://doi.org/10.1016/j.spc.2020.12.018
Nicoletti, A., De Oliveira, M., & Helleno, A. (2018). Sustainability evaluation model for manufacturing systems based on the correlation between triple bottom line dimensions and balanced scorecard perspectives. Journal of Cleaner Production, 190, 84-93. https://doi.org/10.1016/j.jclepro.2018.04.136
Olmos Martines, E. (2023). Estrategia de fidelización y lealtad del cliente de Caja Municipal de Ahorro y Crédito Cusco SA agencia especial Paruro, de la provincia de Paruro-Cusco, 2022. https://repositorio.unsaac.edu.pe/bitstream/handle/ 20.500.12918/7850/253T20230436_TC.pdf?sequence=1
Payne, C., & Talbott, P. (2007). Financial Perspective of the Balanced Scorecard: Strategies for Profitability. Rangelands, 29(2), 33-36. https://doi.org/10.2111/1551- 501X(2007)29[33:FPOTBS]2. 0.CO;2
Pham, H., & Vu, P. (2023). How a Smart, Green, Balanced Scorecard System Enhances Digital, Environmental, Social, and Governance Performance: Insight Into the Mediating Role of the Effectiveness of Sustainability Accounting Information Systems (how-a-smart-green- balanced-scorecard-system-enhances-digital- environmental-social-and-governance- performance) [Chapter]. Https://Services.Igi- Global.Com/Resolvedoi/Resolve.Aspx?Doi=10.4 018/978-1-6684-9076-1.Ch010; IGI Global. https://www.igi- global.com/gateway/chapter/www.igi- global.com/gateway/chapter/332567
Quezada, L., López, H., Ortiz, C., Oddershede, A., Palominos, P., & Jofré, P. (2022). A DEMATEL-based method for prioritizing strategic projects using the perspectives of the Balanced Scorecard. International Journal of Production Economics, 249, 108518. https://doi.org/10.1016/j.ijpe.2022.108518
Quintero, A., & Fernández, R. (2017). La auditoría de gestión y la perspectiva financiera del Cuadro de Mando Integral. Cofin Habana, 11(2), 1- 20.
Quiroz, S., Fossion, R., López, E., & Jiménez, I. (2021). Propuesta de un biocircuito basado en la teoría general de los sistemas. Revista Internacional de Acupuntura, 15(2), 73-85. https://doi.org/10.1016/j.acu.2021.02.002
Rabbani, A., Zamani, M., Yazdani, A., & Zavadskas, E. K. (2014). Proposing a new integrated model based on sustainability balanced scorecard (SBSC) and MCDM approaches by using linguistic variables for the performance evaluation of oil producing companies. Expert Systems with Applications, 41(16), 7316-7327. https://doi.org/10.1016/j.eswa.2014.05.023
Ramsey, I., Steenkamp, M., Thompson, A., Anikeeva, O., Arbon, P., & Gebbie, K. (2020). Assessing community disaster resilience using a balanced scorecard: Lessons learnt from three Australian communities. The Australian Journal of Emergency Management, 31(2), 44-49. https://doi.org/10.3316/ielapa.331087710512553
Ríos, V., & Santillán, M. (2016). Teoría General de Sistemas, un enfoque práctico: TECNOCIENCIA Chihuahua, 10(3), Article 3. https://doi.org/10.54167/tch.v10i3.174
Rivera, D., León, A., Pérez, G., Rivera, C., & Nariño, A. (2009). Control de gestión y cuadro de mando integral: Énfasis en la perspectiva financiera – aplicación en una empresa de servicios de informática. Revista de Administração – RAUSP, 44(3), 222-235.
Salinas La Casta, M., Pardo, E., & Uris Selles, J. (2009). Cuadro de mando integral en el laboratorio clínico: Indicadores de perspectiva interna del negocio. Gaceta Sanitaria, 23(3), 250-252. https://doi.org/10.1016/j.gaceta.2008.09.005
Samán, S., Mendoza, W., Miranda, M., & Huamanchumo, R. M. E. (2022). Resiliencia y competitividad empresarial: Una revisión sistemática, período 2011–2021. Revista de Ciencias Sociales (Ve), 28(3). https://www.redalyc.org/journal/280/2807186502 1/28071865021.pdf
Sánchez, J., Vélez, M., & Araújo, P. (2016). BALANCED SCORECARD PARA EMPRENDEDORES: DESDE EL MODELO CANVAS AL CUADRO DE MANDO INTEGRAL. Revista Facultad de Ciencias Económicas: Investigación y Reflexión, 24(1), 37-47. https://doi.org/10.18359/rfce.1620
Sánchez, R. (2023). Lección 8. Teoría general de la organización administrativa. Revista de Derecho Público: Teoría y método, 201-225. https://doi.org/10.37417/ManDerAdm/L08
Santistevan, J., Loor, H., & Cano, E. (2020). Cuadro de Mando Integral desde la perspectiva aprendizaje y crecimiento en el sector de alimentos balanceados en Ecuador. Dominio de las Ciencias, 5, Article 5. https://doi.org/10.23857/dc.v6i5.1594
Santos, E., Catânio, A., & Pizzo, J. (2019). ANÁLISE DAS MODIFICAÇÕES DO BSC A PARTIR DE UMA REVISÃO SISTEMÁTICA DA LITERATURA DE PERIÓDICOS NACIONAIS. Anais do Congresso Brasileiro de Custos – ABC. https://anaiscbc.emnuvens.com.br/anais/article/vie w/4592
Shafiee, M., Hosseinzadeh, F., & Saleh, H. (2014). Supply chain performance evaluation with data envelopment analysis and balanced scorecard approach. Applied Mathematical Modelling, 38(21), 5092-5112. https://doi.org/10.1016/j.apm.2014.03.023
Sosa, J. (2020). Indicadores de gestión del Balanced Scorecard para la alineación de objetivos específicos con objetivos estratégicos en la empresa Smart Engineering. Universidad Continental. https://repositorio.continental.edu.pe/handle/20.50 0.12394/8374
Sousa, T., Melo, I., Oliveira, P., Lourenço, C., Guerrini, F., & Esposto, K. (2020). Balanced Scorecard for evaluating the performance of supply chains: A bibliometric study. Journal of Engineering Research, 8(1), Article 1. https://doi.org/10.36909/jer.v8i1.4406
Suárez, C., & Zaragoza, P. (2023). A comprehensive bibliometric study of the balanced scorecard. Evaluation and Program Planning, 97, 102256. https://doi.org/10.1016/j.evalprogplan.2023.102256
Tawse, A., & Tabesh, P. (2023). Thirty years with the balanced scorecard: What we have learned. Business Horizons, 66(1), 123-132. https://doi.org/10.1016/j.bushor.2022.03.005
Tovar, L. (2009). Evolución de la teoría de la organización. Universidad & Empresa, 11(17), 11-32.
Valderrama, T., Bordoy, D., & Mendigorri, E. (2010). Diseño y validación de un modelo de Balanced Scorecard para la I+D: Evidencia empírica en empresas del sector químico en España. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 39(147), 477-520. https://doi.org/10.1080/02102412.2010.10779689
Valencia, L. (2019). Implementación de un sistema de control de inventario en la empresa Ferretería Benjumea & Benjumea ubicada en el municipio de Cerete Córdoba. Universidad Cooperativa de Colombia, 99. https://repository.ucc.edu.co/server/api/core/bitstre ams/8b67b2f3-df1b-4804-b06c- 70e74809dc60/content
Viteri, C. (2015). Diseño de un sistema de control de gestión basado en el cuadro de mando integral y aplicación de la perspectiva de aprendizaje y crecimiento para la Facultad de Ciencias de la Ingeniería de la Universidad Tecnológica Equinoccial. https://repositorio.puce.edu.ec/handle/123456789/ 19223
Wang, J., Liu, C., & Chen, Y. (2022). Green sustainability balanced scorecard— Evidence from the Taiwan liquefied natural gas industry. Environmental Technology & Innovation, 28, 102862. https://doi.org/10.1016/j.eti.2022.102862

All journals

Send article

Research result. Economic Research is included in the scientific database of the RINTs (license agreement No. 765-12/2014 dated 08.12.2014).

Журнал включен в действующий Перечень рецензируемых научных изданий (ВАК РФ) с 23.11.2021 Информация о включении журнала представлена на официальном сайте ВАК

The journal is indexed by the following scientific databases and platforms

Research Result. Research result. Economic Research (ISSN 2409-1634)

The journal materials and website are licensed under Creative Commons «Attribution» 4.0 International.

The Founder: Federal State Autonomous Educational Institution of Higher Education "Belgorod National Research University"The Founder’s address: 85 Pobedy Street, Belgorod, the Belgorod region, 308015, Russia

The Publisher: Federal State Autonomous Educational Institution of HigherEducation "Belgorod National Research University" The Founder’s address:85 Pobedy Street, Belgorod, the Belgorod region, 308015, Russia

Editors Office: chief editor Oksana V. Vaganova, e-mail: vaganova@bsuedu.ru, phone: (4722) 301407.

Registered by the Federal Service for Supervision of Communications, Information Technology and Mass Media (Roskomnadzor)

Certificate of registration of mass media

Regulations on the Journal

Information for Authors

Have questions?
You can write to us:

✉ Executive Secretary

✉ Site administration

✉ Content manager