{"id":"https://openalex.org/W4384702525","doi":"https://doi.org/10.17707/agricultforest.69.2.03","title":"IMPLEMENTATION OF INTERNAL CONTROL MECHANISMS AND THE POSSIBILITY OF IMPROVING FINANCIAL MANAGEMENT IN LARGE AND MEDIUM-SIZED AGRICULTURAL ENTERPRISES","display_name":"IMPLEMENTATION OF INTERNAL CONTROL MECHANISMS AND THE POSSIBILITY OF IMPROVING FINANCIAL MANAGEMENT IN LARGE AND MEDIUM-SIZED AGRICULTURAL ENTERPRISES","publication_year":2023,"publication_date":"2023-06-30","ids":{"openalex":"https://openalex.org/W4384702525","doi":"https://doi.org/10.17707/agricultforest.69.2.03"},"language":"en","primary_location":{"id":"doi:10.17707/agricultforest.69.2.03","doi":"https://doi.org/10.17707/agricultforest.69.2.03","is_oa":true,"landing_page_url":"https://doi.org/10.17707/agricultforest.69.2.03","pdf_url":"http://www.agricultforest.ac.me/data/20230630-03 Bakmaz et al.pdf","source":{"id":"https://openalex.org/S2764498445","display_name":"The Journal Agriculture and Forestry","issn_l":"0554-5579","issn":["0554-5579","1800-9492"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310314853","host_organization_name":"University of Montenegro","host_organization_lineage":["https://openalex.org/P4310314853"],"host_organization_lineage_names":["University of Montenegro"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal \"Agriculture and Forestry\"","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://www.agricultforest.ac.me/data/20230630-03 Bakmaz et al.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043381930","display_name":"Ognjen Bakmaz","orcid":"https://orcid.org/0000-0002-3676-5553","observed_orcids":["https://orcid.org/0000-0002-3676-5553"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ognjen BAKMAZ","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073065598","display_name":"Biljana Bjelica","orcid":"https://orcid.org/0009-0007-7285-9630","observed_orcids":["https://orcid.org/0009-0007-7285-9630"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Biljana BJELICA","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5040557273","display_name":"Dragana B. POPOVIC","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dragana B. POPOVIC","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.3778,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.92614282,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":97,"max":98},"biblio":{"volume":"69","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.6923999786376953,"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/T13054","display_name":"Agricultural and Financial Auditing","score":0.6923999786376953,"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/T11805","display_name":"Agricultural economics and policies","score":0.19020000100135803,"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/T10797","display_name":"Accounting and Organizational Management","score":0.0348999984562397,"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/internal-control-mechanisms","display_name":"internal control mechanisms","score":0.9670000076293945},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.7820000052452087},{"id":"https://openalex.org/keywords/financial-management","display_name":"financial management","score":0.9470000267028809},{"id":"https://openalex.org/keywords/large-and-medium-sized-enterprises","display_name":"large and medium-sized enterprises","score":0.8119999766349792},{"id":"https://openalex.org/keywords/agricultural-enterprises","display_name":"agricultural enterprises","score":0.9950000047683716},{"id":"https://openalex.org/keywords/transition-economies","display_name":"transition economies","score":0.7979999780654907},{"id":"https://openalex.org/keywords/employee-training","display_name":"employee training","score":0.6650000214576721},{"id":"https://openalex.org/keywords/synergistic-effect","display_name":"synergistic effect","score":0.6570000052452087},{"id":"https://openalex.org/keywords/income-generation","display_name":"income generation","score":0.5329999923706055}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6993274092674255},{"id":"https://openalex.org/C118518473","wikidata":"https://www.wikidata.org/wiki/Q11451","display_name":"Agriculture","level":2,"score":0.6265645027160645},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.6086027026176453},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.46600303053855896},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.4606952369213104},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.4390677213668823},{"id":"https://openalex.org/C107826830","wikidata":"https://www.wikidata.org/wiki/Q929380","display_name":"Environmental resource management","level":1,"score":0.32878637313842773},{"id":"https://openalex.org/C175605778","wikidata":"https://www.wikidata.org/wiki/Q3299701","display_name":"Natural resource economics","level":1,"score":0.32853513956069946},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.23695185780525208},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2140026092529297},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.17707/agricultforest.69.2.03","doi":"https://doi.org/10.17707/agricultforest.69.2.03","is_oa":true,"landing_page_url":"https://doi.org/10.17707/agricultforest.69.2.03","pdf_url":"http://www.agricultforest.ac.me/data/20230630-03 Bakmaz et al.pdf","source":{"id":"https://openalex.org/S2764498445","display_name":"The Journal Agriculture and Forestry","issn_l":"0554-5579","issn":["0554-5579","1800-9492"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310314853","host_organization_name":"University of Montenegro","host_organization_lineage":["https://openalex.org/P4310314853"],"host_organization_lineage_names":["University of Montenegro"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal \"Agriculture and Forestry\"","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.17707/agricultforest.69.2.03","doi":"https://doi.org/10.17707/agricultforest.69.2.03","is_oa":true,"landing_page_url":"https://doi.org/10.17707/agricultforest.69.2.03","pdf_url":"http://www.agricultforest.ac.me/data/20230630-03 Bakmaz et al.pdf","source":{"id":"https://openalex.org/S2764498445","display_name":"The Journal Agriculture and Forestry","issn_l":"0554-5579","issn":["0554-5579","1800-9492"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310314853","host_organization_name":"University of Montenegro","host_organization_lineage":["https://openalex.org/P4310314853"],"host_organization_lineage_names":["University of Montenegro"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal \"Agriculture and Forestry\"","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7257999777793884,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"},{"score":0.5666999816894531,"display_name":"Zero hunger","id":"https://metadata.un.org/sdg/2"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4384702525.pdf","grobid_xml":"https://content.openalex.org/works/W4384702525.grobid-xml"},"referenced_works_count":33,"referenced_works":["https://openalex.org/W391922557","https://openalex.org/W1566356391","https://openalex.org/W1970929933","https://openalex.org/W1981189872","https://openalex.org/W2209509853","https://openalex.org/W2253157942","https://openalex.org/W2305357768","https://openalex.org/W2335269720","https://openalex.org/W2406437992","https://openalex.org/W2553065941","https://openalex.org/W2555604580","https://openalex.org/W2592205403","https://openalex.org/W2613140486","https://openalex.org/W2622475994","https://openalex.org/W2748423809","https://openalex.org/W2752406880","https://openalex.org/W2765164785","https://openalex.org/W2767973610","https://openalex.org/W2790774763","https://openalex.org/W2884217369","https://openalex.org/W2884912507","https://openalex.org/W2946957600","https://openalex.org/W2947060296","https://openalex.org/W2947513532","https://openalex.org/W2947790789","https://openalex.org/W2947888010","https://openalex.org/W3046268817","https://openalex.org/W3122060417","https://openalex.org/W3125325241","https://openalex.org/W4226243757","https://openalex.org/W4308337809","https://openalex.org/W4308338158","https://openalex.org/W4308338328"],"related_works":["https://openalex.org/W4387197333","https://openalex.org/W4390119409","https://openalex.org/W7166878304","https://openalex.org/W4381803048","https://openalex.org/W2315100184","https://openalex.org/W2923624308","https://openalex.org/W139434115","https://openalex.org/W4312521418","https://openalex.org/W4408959791","https://openalex.org/W4403825992"],"abstract_inverted_index":{"Countries":[0],"in":[1,10,58,97,127],"transition":[2],"should":[3],"encourage":[4],"internal":[5,24,31,48,70,74,76,108,138],"processes":[6],"to":[7,17,39,92,122],"improve":[8,18],"management":[9,87],"all":[11],"business":[12],"segments.One":[13],"of":[14,23,28,46,56,66,69,81,107,125,129,132],"the":[15,21,41,64,79,94,105,123,130,133,136],"ways":[16],"this":[19],"is":[20],"introduction":[22],"control":[25,49,71,77,109,139],"mechanisms.This":[26],"way":[27],"dealing":[29],"with":[30,63,85],"factors":[32],"requires":[33],"a":[34],"new":[35],"organization,":[36],"resources":[37],"necessary":[38],"cover":[40],"basic":[42],"and":[43,78,88,99,135],"extraordinary":[44],"costs":[45],"introducing":[47],"mechanisms,":[50,72],"as":[51,53],"well":[52],"additional":[54],"training":[55],"employees":[57],"those":[59,120],"entities.This":[60],"paper":[61],"deals":[62],"application":[65],"three":[67],"forms":[68,84],"i.e.":[73],"audit,":[75],"combination":[80],"these":[82],"two":[83],"financial":[86],"control.The":[89],"intention":[90],"was":[91],"discover":[93],"synergistic":[95],"effects":[96],"large":[98],"medium-sized":[100],"agricultural":[101],"enterprises":[102],"arising":[103],"from":[104],"use":[106],"factors.The":[110],"obtained":[111],"results":[112],"are":[113],"far":[114],"more":[115],"positive":[116],"than":[117],"expected,":[118],"especially":[119],"related":[121],"generation":[124],"income":[126],"terms":[128],"size":[131],"company":[134],"established":[137],"mechanism.":[140]},"counts_by_year":[{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":6}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-07-20T00:00:00"}