{"id":"https://openalex.org/W2032542389","doi":"https://doi.org/10.5755/j01.ss.83.1.6868","title":"Project Management in Universities - Accounting Payroll on the Example of the University of Lodz","display_name":"Project Management in Universities - Accounting Payroll on the Example of the University of Lodz","publication_year":2014,"publication_date":"2014-04-14","ids":{"openalex":"https://openalex.org/W2032542389","doi":"https://doi.org/10.5755/j01.ss.83.1.6868","mag":"2032542389"},"language":"en","primary_location":{"id":"doi:10.5755/j01.ss.83.1.6868","doi":"https://doi.org/10.5755/j01.ss.83.1.6868","is_oa":true,"landing_page_url":"https://doi.org/10.5755/j01.ss.83.1.6868","pdf_url":"https://socsc.ktu.lt/index.php/Social/article/download/6868/3589","source":{"id":"https://openalex.org/S4210205779","display_name":"Social Sciences","issn_l":"1392-0758","issn":["1392-0758","2029-7319"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["jufo-1"],"host_organization":"https://openalex.org/P4310317509","host_organization_name":"Kaunas University of Technology","host_organization_lineage":["https://openalex.org/P4310317509"],"host_organization_lineage_names":["Kaunas University of Technology"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social Sciences","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://socsc.ktu.lt/index.php/Social/article/download/6868/3589","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5012390632","display_name":"Irena Soba\u0144ska","orcid":"https://orcid.org/0000-0003-1684-4622","observed_orcids":["https://orcid.org/0000-0003-1684-4622"]},"institutions":[{"id":"https://openalex.org/I34250744","display_name":"University of \u0141\u00f3d\u017a","ror":"https://ror.org/05cq64r17","country_code":"PL","type":"education","lineage":["https://openalex.org/I34250744"]}],"countries":["PL"],"is_corresponding":false,"raw_author_name":"Irena Sobanska","raw_affiliation_strings":["University of Lodz","University of L\u00f3d\u017c"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Lodz","institution_ids":["https://openalex.org/I34250744"]},{"raw_affiliation_string":"University of L\u00f3d\u017c","institution_ids":["https://openalex.org/I34250744"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073768947","display_name":"Agnieszka Wencel","orcid":"https://orcid.org/0000-0002-8024-0762","observed_orcids":["https://orcid.org/0000-0002-8024-0762"]},"institutions":[{"id":"https://openalex.org/I34250744","display_name":"University of \u0141\u00f3d\u017a","ror":"https://ror.org/05cq64r17","country_code":"PL","type":"education","lineage":["https://openalex.org/I34250744"]}],"countries":["PL"],"is_corresponding":false,"raw_author_name":"Agnieszka Wencel","raw_affiliation_strings":["University of Lodz","University of L\u00f3d\u017c"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Lodz","institution_ids":["https://openalex.org/I34250744"]},{"raw_affiliation_string":"University of L\u00f3d\u017c","institution_ids":["https://openalex.org/I34250744"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5056875215","display_name":"Jacek Kalinowski","orcid":"https://orcid.org/0000-0003-2707-5232","observed_orcids":["https://orcid.org/0000-0003-2707-5232"]},"institutions":[{"id":"https://openalex.org/I34250744","display_name":"University of \u0141\u00f3d\u017a","ror":"https://ror.org/05cq64r17","country_code":"PL","type":"education","lineage":["https://openalex.org/I34250744"]}],"countries":["PL"],"is_corresponding":false,"raw_author_name":"Jacek Kalinowski","raw_affiliation_strings":["University of Lodz","University of L\u00f3d\u017c"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Lodz","institution_ids":["https://openalex.org/I34250744"]},{"raw_affiliation_string":"University of L\u00f3d\u017c","institution_ids":["https://openalex.org/I34250744"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I34250744"],"apc_list":null,"apc_paid":null,"fwci":4.7585,"has_fulltext":true,"cited_by_count":5,"citation_normalized_percentile":{"value":0.95072402,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"83","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9526000022888184,"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/T10797","display_name":"Accounting and Organizational Management","score":0.9526000022888184,"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/T13509","display_name":"Accounting and Financial Management","score":0.025100000202655792,"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/T10546","display_name":"Higher Education Governance and Development","score":0.00989999994635582,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/university-financial-management","display_name":"university financial management","score":0.7760000228881836},{"id":"https://openalex.org/keywords/payroll-accounting","display_name":"payroll accounting","score":0.7910000085830688},{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.9079999923706055},{"id":"https://openalex.org/keywords/full-cost-accounting","display_name":"full costing","score":0.8830000162124634},{"id":"https://openalex.org/keywords/public-universities","display_name":"public universities","score":0.6800000071525574}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.7257676124572754},{"id":"https://openalex.org/C2777488495","wikidata":"https://www.wikidata.org/wiki/Q1742093","display_name":"Remuneration","level":2,"score":0.7252168655395508},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.6269259452819824},{"id":"https://openalex.org/C2778873167","wikidata":"https://www.wikidata.org/wiki/Q59434791","display_name":"Payroll","level":2,"score":0.6004002690315247},{"id":"https://openalex.org/C2777063073","wikidata":"https://www.wikidata.org/wiki/Q1553237","display_name":"Settlement (finance)","level":3,"score":0.5698437690734863},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5598722100257874},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5252841711044312},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5212695598602295},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5042246580123901},{"id":"https://openalex.org/C21654378","wikidata":"https://www.wikidata.org/wiki/Q1771203","display_name":"Project accounting","level":5,"score":0.4885202646255493},{"id":"https://openalex.org/C2991670904","wikidata":"https://www.wikidata.org/wiki/Q875538","display_name":"Public university","level":2,"score":0.4622611105442047},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4614139795303345},{"id":"https://openalex.org/C15952604","wikidata":"https://www.wikidata.org/wiki/Q179012","display_name":"Project management","level":2,"score":0.42419347167015076},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.42273780703544617},{"id":"https://openalex.org/C110354214","wikidata":"https://www.wikidata.org/wiki/Q6314146","display_name":"Engineering management","level":1,"score":0.41852006316185},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.4153584837913513},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3502698838710785},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3183651268482208},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2368299961090088},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.22002774477005005},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.21209955215454102},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.2029271125793457},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1916678547859192},{"id":"https://openalex.org/C24416426","wikidata":"https://www.wikidata.org/wiki/Q5508878","display_name":"Fund accounting","level":4,"score":0.10190626978874207},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"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/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5755/j01.ss.83.1.6868","doi":"https://doi.org/10.5755/j01.ss.83.1.6868","is_oa":true,"landing_page_url":"https://doi.org/10.5755/j01.ss.83.1.6868","pdf_url":"https://socsc.ktu.lt/index.php/Social/article/download/6868/3589","source":{"id":"https://openalex.org/S4210205779","display_name":"Social Sciences","issn_l":"1392-0758","issn":["1392-0758","2029-7319"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["jufo-1"],"host_organization":"https://openalex.org/P4310317509","host_organization_name":"Kaunas University of Technology","host_organization_lineage":["https://openalex.org/P4310317509"],"host_organization_lineage_names":["Kaunas University of Technology"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social Sciences","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.5755/j01.ss.83.1.6868","doi":"https://doi.org/10.5755/j01.ss.83.1.6868","is_oa":true,"landing_page_url":"https://doi.org/10.5755/j01.ss.83.1.6868","pdf_url":"https://socsc.ktu.lt/index.php/Social/article/download/6868/3589","source":{"id":"https://openalex.org/S4210205779","display_name":"Social Sciences","issn_l":"1392-0758","issn":["1392-0758","2029-7319"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["jufo-1"],"host_organization":"https://openalex.org/P4310317509","host_organization_name":"Kaunas University of Technology","host_organization_lineage":["https://openalex.org/P4310317509"],"host_organization_lineage_names":["Kaunas University of Technology"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social Sciences","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2032542389.pdf","grobid_xml":"https://content.openalex.org/works/W2032542389.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W2077896630","https://openalex.org/W2516268213","https://openalex.org/W2980011800"],"related_works":["https://openalex.org/W2514384109","https://openalex.org/W2577459554","https://openalex.org/W3122352963","https://openalex.org/W2572783727","https://openalex.org/W4388001737","https://openalex.org/W2165764242","https://openalex.org/W1502797542","https://openalex.org/W3135952614","https://openalex.org/W2089898224","https://openalex.org/W2344886426"],"abstract_inverted_index":{"In":[0],"mid\u20132012,":[1],"the":[2,8,15,28,33,40,50,55,120,147,167,176],"University":[3],"of":[4,17,35,49,54,58,67,80,122,140,175],"Lodz":[5],"(UL)":[6],"was":[7,61],"first":[9],"Polish":[10,159],"public":[11,160],"university":[12,29,59],"that":[13,162],"commenced":[14],"process":[16],"implementing":[18],"a":[19,73,123],"comprehensive":[20],"financial":[21,124],"management":[22,60],"system.":[23],"The":[24,90,112,126,143],"solutions":[25,132,144],"introduced":[26],"at":[27,119,129],"were":[30],"based":[31,94,149],"on":[32,95,150],"experiences":[34],"European":[36],"universities":[37,161],"participating":[38],"in":[39,86,102,146,156],"project":[41,151],"\u2018The":[42],"EUIMA":[43],"-":[44],"Full":[45],"Costing":[46],"project\u2019.":[47],"One":[48],"most":[51],"important":[52],"issues":[53],"new":[56],"concept":[57],"adequate":[62],"recording,":[63],"control,":[64],"and":[65,83,138],"settlement":[66,139],"salaries\u2019":[68,141],"costs.":[69,142],"Those":[70],"costs":[71],"are":[72,117],"crucial":[74],"cost":[75,97,107],"element":[76],"for":[77,136],"all":[78],"types":[79],"activities":[81],"(educational":[82],"research":[84],"projects)":[85],"each":[87],"UL":[88,135],"department.":[89],"transfer":[91,115],"pricing":[92],"system":[93],"absorption":[96],"(full":[98],"cost)":[99],"is":[100],"used":[101],"order":[103],"to":[104,108,169],"charge":[105],"remuneration":[106],"an":[109],"individual":[110],"project.":[111],"variances":[113],"from":[114,166],"prices":[116],"settled":[118],"end":[121],"year.":[125],"study":[127],"aims":[128],"presenting":[130],"specific":[131],"adopted":[133],"by":[134],"recording":[137],"implemented":[145],"UL,":[148],"management,":[152],"would":[153],"be":[154],"applied":[155],"other":[157],"12":[158],"have":[163],"received":[164],"funds":[165],"government":[168],"implement":[170],"their":[171],"own":[172],"integrated":[173],"systems":[174],"university.":[177],"DOI:":[178],"http://dx.doi.org/10.5755/j01.ss.83.1.6868":[179]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}