{"id":"https://openalex.org/W2954535523","doi":null,"title":"Comparison of Accrual and Cash Accounting Principles in Slovakia","display_name":"Comparison of Accrual and Cash Accounting Principles in Slovakia","publication_year":2018,"publication_date":"2018-05-11","ids":{"openalex":"https://openalex.org/W2954535523","mag":"2954535523"},"language":"en","primary_location":{"id":"mag:2954535523","doi":null,"is_oa":false,"landing_page_url":"https://managementjournal.info/index.php/IJAME/article/view/465","pdf_url":null,"source":{"id":"https://openalex.org/S4306512944","display_name":"IJAME","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"IJAME","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"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/A5060163224","display_name":"Nora \u0160tangov\u00e1","orcid":"https://orcid.org/0000-0002-9787-6169","observed_orcids":["https://orcid.org/0000-0002-9787-6169"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ing. Nora Stangov\u00e1","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5079301337","display_name":"Agne\u0161a V\u00edghov\u00e1","orcid":"https://orcid.org/0000-0001-8094-0067","observed_orcids":["https://orcid.org/0000-0001-8094-0067"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Agne\u0161a V\u00edghov\u00e1","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-8094-0067","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"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":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9735999703407288,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9735999703407288,"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/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.011599999852478504,"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/T13509","display_name":"Accounting and Financial Management","score":0.00800000037997961,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/accrual-accounting","display_name":"accrual accounting","score":0.996999979019165},{"id":"https://openalex.org/keywords/cash-basis-accounting","display_name":"cash basis accounting","score":0.8960000276565552},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.9670000076293945},{"id":"https://openalex.org/keywords/public-administration-budget","display_name":"public administration budget","score":0.6830000281333923},{"id":"https://openalex.org/keywords/state-budget","display_name":"state budget","score":0.6779999732971191},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.7680000066757202},{"id":"https://openalex.org/keywords/accounting-harmonization","display_name":"accounting harmonization","score":0.828000009059906},{"id":"https://openalex.org/keywords/eu-accounting-regulation","display_name":"European Union accounting regulation","score":0.7509999871253967},{"id":"https://openalex.org/keywords/financial-statement-comparability","display_name":"financial statement comparability","score":0.8629999756813049},{"id":"https://openalex.org/keywords/slovakia","display_name":"Slovakia","score":0.8379999995231628}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.743564784526825},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7393338680267334},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.6034834980964661},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5599213242530823},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5545729398727417},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.4931487441062927},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.4827948808670044},{"id":"https://openalex.org/C24416426","wikidata":"https://www.wikidata.org/wiki/Q5508878","display_name":"Fund accounting","level":4,"score":0.4746028780937195},{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.473619669675827},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.45241779088974},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.33200347423553467},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3100709915161133},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.22191894054412842},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2954535523","doi":null,"is_oa":false,"landing_page_url":"https://managementjournal.info/index.php/IJAME/article/view/465","pdf_url":null,"source":{"id":"https://openalex.org/S4306512944","display_name":"IJAME","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"IJAME","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2259575382","https://openalex.org/W2285361992","https://openalex.org/W2265588244","https://openalex.org/W2272299377","https://openalex.org/W3128956822","https://openalex.org/W2187920721","https://openalex.org/W2594960231","https://openalex.org/W3032722580","https://openalex.org/W7005159598","https://openalex.org/W2188462988"],"abstract_inverted_index":{"Quality":[0],"financial":[1,135],"information":[2,28,52,136],"is":[3,21],"necessary":[4,29],"for":[5,30,35],"effective":[6],"management":[7,33],"in":[8,17,137],"the":[9,18,36,39,48,110,119,130],"public":[10,19,31,87,91,107],"sector":[11,20],"sphere.":[12],"A":[13],"role":[14],"of":[15,26,38,41,43,86,112,134],"accounting":[16,116],"to":[22,129],"ensure":[23],"a":[24],"database":[25],"relevant":[27],"finance":[32],"and":[34,70,83,109,115,132,139],"needs":[37],"presentation":[40],"results":[42],"our":[44],"country\u00b4s":[45],"economy":[46],"within":[47,118],"European":[49,120],"Union.":[50],"This":[51],"can":[53],"currently":[54],"be":[55],"divided":[56],"into":[57],"two":[58],"basic":[59],"groups:":[60],"State":[61],"budget":[62,68,76,82],"(central":[63],"government),":[64],"which":[65,79],"comprises":[66,80],"all":[67],"chapters":[69],"their":[71],"subordinate":[72],"organisations.":[73],"Public":[74],"administration":[75,88,108],"(public":[77],"sector),":[78],"state":[81,99],"other":[84],"components":[85],"budget,":[89],"e.g.":[90],"universities,":[92],"Social":[93],"Insurance":[94],"Company,":[95],"health":[96],"insurance":[97],"companies,":[98],"funds,":[100],"etc.":[101],"Our":[102],"article":[103],"will":[104],"deal":[105],"with":[106],"process":[111],"international":[113],"harmonisation":[114],"regulation":[117],"Union":[121],"as":[122,124],"well":[123],"accrual":[125],"accounting,":[126],"thus":[127],"contributing":[128],"equivalence":[131],"comparableness":[133],"time":[138],"space.":[140],"Keywords:":[143],"Information,":[146],"Accounting,":[147],"Accrual":[148],"principle,":[149],"International":[150],"Accounting":[151],"Standards.":[152]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2019-07-12T00:00:00"}