{"id":"https://openalex.org/W4396516986","doi":"https://doi.org/10.52152/22.2.198-219(2024)","title":"Financial Security and Invoicing in Management of Public Enterprises Whose Founders are Local Self-Government Units, Example Republic of Serbia","display_name":"Financial Security and Invoicing in Management of Public Enterprises Whose Founders are Local Self-Government Units, Example Republic of Serbia","publication_year":2024,"publication_date":"2024-04-30","ids":{"openalex":"https://openalex.org/W4396516986","doi":"https://doi.org/10.52152/22.2.198-219(2024)"},"language":"en","primary_location":{"id":"doi:10.52152/22.2.198-219(2024)","doi":"https://doi.org/10.52152/22.2.198-219(2024)","is_oa":true,"landing_page_url":"https://doi.org/10.52152/22.2.198-219(2024)","pdf_url":null,"source":{"id":"https://openalex.org/S4210189277","display_name":"Lex localis - Journal of Local Self-Government","issn_l":"1581-5374","issn":["1581-5374","1855-363X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lex localis - Journal of Local Self-Government","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.52152/22.2.198-219(2024)","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":[{"id":"https://openalex.org/I194184283","display_name":"University of East Sarajevo","ror":"https://ror.org/022mv6k27","country_code":"BA","type":"education","lineage":["https://openalex.org/I194184283"]}],"countries":["BA"],"is_corresponding":false,"raw_author_name":"Ognjen Bakmaz","raw_affiliation_strings":["Ph.D., Professor, The College for Business and Management Studies East Sarajevo-Sokolac, Cara Lazara bb, 71350, Sokolac-East Sarajevo, Bosnia and Herzegovina"],"raw_orcid":"https://orcid.org/0000-0002-3676-5553","affiliations":[{"raw_affiliation_string":"Ph.D., Professor, The College for Business and Management Studies East Sarajevo-Sokolac, Cara Lazara bb, 71350, Sokolac-East Sarajevo, Bosnia and Herzegovina","institution_ids":["https://openalex.org/I194184283"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003998073","display_name":"Milo\u0161 Dragosavac","orcid":"https://orcid.org/0000-0002-3675-2613","observed_orcids":["https://orcid.org/0000-0002-3675-2613"]},"institutions":[{"id":"https://openalex.org/I4400009019","display_name":"Modern Business School","ror":"https://ror.org/05he7vj96","country_code":"RS","type":"education","lineage":["https://openalex.org/I4400009019"]}],"countries":["RS"],"is_corresponding":false,"raw_author_name":"Milo\u0161 Dragosavac","raw_affiliation_strings":["Ph.D., Professor, Modern Business School, Terazije 27, 11000 Beograd, Republic of Serbia"],"raw_orcid":"https://orcid.org/0000-0002-3675-2613","affiliations":[{"raw_affiliation_string":"Ph.D., Professor, Modern Business School, Terazije 27, 11000 Beograd, Republic of Serbia","institution_ids":["https://openalex.org/I4400009019"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5087374396","display_name":"Aleksandra Brakus","orcid":"https://orcid.org/0000-0003-4550-8505","observed_orcids":["https://orcid.org/0000-0003-4550-8505"]},"institutions":[{"id":"https://openalex.org/I4400009019","display_name":"Modern Business School","ror":"https://ror.org/05he7vj96","country_code":"RS","type":"education","lineage":["https://openalex.org/I4400009019"]}],"countries":["RS"],"is_corresponding":false,"raw_author_name":"Aleksandra Brakus","raw_affiliation_strings":["Ph.D., Professor, Modern Business School, Terazije 27, 11000  Beograd, Republic of Serbia"],"raw_orcid":"https://orcid.org/0000-0003-4550-8505","affiliations":[{"raw_affiliation_string":"Ph.D., Professor, Modern Business School, Terazije 27, 11000  Beograd, Republic of Serbia","institution_ids":["https://openalex.org/I4400009019"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5046332343","display_name":"Milan Radakovi\u0107","orcid":"https://orcid.org/0000-0002-3796-9670","observed_orcids":["https://orcid.org/0000-0002-3796-9670"]},"institutions":[{"id":"https://openalex.org/I4210120853","display_name":"Univerzitet Union Nikola Tesla","ror":"https://ror.org/02kgjn162","country_code":"RS","type":"education","lineage":["https://openalex.org/I4210120853"]}],"countries":["RS"],"is_corresponding":false,"raw_author_name":"Milan Radakovi\u0107","raw_affiliation_strings":["Ph.D., Professor, Union Nikola Tesla University Belgrade, Faculty of Sports Belgrade, Narodnih Heroja 30/1, 11070 Belgrade, Republic of Serbia"],"raw_orcid":"https://orcid.org/0000-0002-3796-9670","affiliations":[{"raw_affiliation_string":"Ph.D., Professor, Union Nikola Tesla University Belgrade, Faculty of Sports Belgrade, Narodnih Heroja 30/1, 11070 Belgrade, Republic of Serbia","institution_ids":["https://openalex.org/I4210120853"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073114216","display_name":"Ivan Arnautovi\u0107","orcid":"https://orcid.org/0000-0002-1287-4317","observed_orcids":["https://orcid.org/0000-0002-1287-4317"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ivan Arnautovi\u0107","raw_affiliation_strings":["Ph.D., Professor, College of Vocational Studies EDUKA, Majke Jevrosime 15, 11000 Beograd, Republic of Serbia"],"raw_orcid":"https://orcid.org/0000-0002-1287-4317","affiliations":[{"raw_affiliation_string":"Ph.D., Professor, College of Vocational Studies EDUKA, Majke Jevrosime 15, 11000 Beograd, Republic of Serbia","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5070401740","display_name":"Veljko Samard\u017ei\u0107","orcid":"https://orcid.org/0000-0002-6582-2609","observed_orcids":["https://orcid.org/0000-0002-6582-2609"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Veljko Samard\u017ei\u0107","raw_affiliation_strings":["Bachelor of Economics, College of Vocational Studies EDUKA, Majke Jevrosime 15, 11000 Belgrade, Republic of Serbia"],"raw_orcid":"https://orcid.org/0000-0002-6582-2609","affiliations":[{"raw_affiliation_string":"Bachelor of Economics, College of Vocational Studies EDUKA, Majke Jevrosime 15, 11000 Belgrade, Republic of Serbia","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5095950042","display_name":"Goran Krstaji\u0107","orcid":"https://orcid.org/0009-0000-0222-0742","observed_orcids":["https://orcid.org/0009-0000-0222-0742"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Goran Krstaji\u0107","raw_affiliation_strings":["Ph.D., Professor, College of Vocational Studies EDUKA, Majke Jevrosime 15, 11000 Beograd, Republic of Serbia"],"raw_orcid":"https://orcid.org/0009-0000-0222-0742","affiliations":[{"raw_affiliation_string":"Ph.D., Professor, College of Vocational Studies EDUKA, Majke Jevrosime 15, 11000 Beograd, Republic of Serbia","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5082175152","display_name":"Slobodan Popovi\u0107","orcid":"https://orcid.org/0000-0002-6321-8141","observed_orcids":["https://orcid.org/0000-0002-6321-8141"]},"institutions":[{"id":"https://openalex.org/I170726198","display_name":"University of Novi Sad","ror":"https://ror.org/00xa57a59","country_code":"RS","type":"education","lineage":["https://openalex.org/I170726198"]}],"countries":["RS"],"is_corresponding":false,"raw_author_name":"Slobodan Popovi\u0107","raw_affiliation_strings":["Ph.D., Associate Professor, Faculty of Economics and Industrial Management u Novom Sadu, Cve\u0107arska 2, 21000 Novi Sad, Republic of Serbia"],"raw_orcid":"https://orcid.org/0000-0002-6321-8141","affiliations":[{"raw_affiliation_string":"Ph.D., Associate Professor, Faculty of Economics and Industrial Management u Novom Sadu, Cve\u0107arska 2, 21000 Novi Sad, Republic of Serbia","institution_ids":["https://openalex.org/I170726198"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.2908,"has_fulltext":false,"cited_by_count":8,"citation_normalized_percentile":{"value":0.89294983,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":96,"max":98},"biblio":{"volume":"22","issue":"2","first_page":"198","last_page":"219"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.2705000042915344,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T13794","display_name":"Financial Reporting and XBRL","score":0.2705000042915344,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"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/T10953","display_name":"E-Government and Public Services","score":0.1906999945640564,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.12219999730587006,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/electronic-invoicing","display_name":"electronic invoicing","score":0.9769999980926514},{"id":"https://openalex.org/keywords/public-enterprises","display_name":"public enterprises","score":0.8970000147819519},{"id":"https://openalex.org/keywords/local-self-government-units","display_name":"local self-government units","score":0.9190000295639038},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.8830000162124634},{"id":"https://openalex.org/keywords/financial-security","display_name":"financial security","score":0.8159999847412109},{"id":"https://openalex.org/keywords/serbia","display_name":"Serbia","score":0.8930000066757202}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6893383264541626},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5542805790901184},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5446455478668213},{"id":"https://openalex.org/C2778719706","wikidata":"https://www.wikidata.org/wiki/Q6501447","display_name":"Local government","level":2,"score":0.4765530228614807},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.45780277252197266},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.4558528661727905},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.28485724329948425},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1868719756603241},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.15511608123779297},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"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/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.52152/22.2.198-219(2024)","doi":"https://doi.org/10.52152/22.2.198-219(2024)","is_oa":true,"landing_page_url":"https://doi.org/10.52152/22.2.198-219(2024)","pdf_url":null,"source":{"id":"https://openalex.org/S4210189277","display_name":"Lex localis - Journal of Local Self-Government","issn_l":"1581-5374","issn":["1581-5374","1855-363X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lex localis - Journal of Local Self-Government","raw_type":"journal-article"},{"id":"pmh:oai:lex-localis.org:article/2244","doi":null,"is_oa":true,"landing_page_url":"https://lex-localis.org/index.php/LexLocalis/article/view/2244","pdf_url":null,"source":{"id":"https://openalex.org/S4210189277","display_name":"Lex localis - Journal of Local Self-Government","issn_l":"1581-5374","issn":["1581-5374","1855-363X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1581-5374","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.52152/22.2.198-219(2024)","doi":"https://doi.org/10.52152/22.2.198-219(2024)","is_oa":true,"landing_page_url":"https://doi.org/10.52152/22.2.198-219(2024)","pdf_url":null,"source":{"id":"https://openalex.org/S4210189277","display_name":"Lex localis - Journal of Local Self-Government","issn_l":"1581-5374","issn":["1581-5374","1855-363X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-3","vabb-shw"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lex localis - Journal of Local Self-Government","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7100456439","https://openalex.org/W7216824293","https://openalex.org/W7135242866","https://openalex.org/W4293767214","https://openalex.org/W7218280147","https://openalex.org/W1549332990","https://openalex.org/W2199465696","https://openalex.org/W7217413462","https://openalex.org/W1497127861","https://openalex.org/W7123811611"],"abstract_inverted_index":{"The":[0,46,78],"purpose":[1],"of":[2,10,15,28,39,53,61,67,74,80,90,97,102,106,128,130,142,178,185,190],"the":[3,13,26,31,37,51,59,63,71,91,98,103,115,126,131,139,183,187],"study":[4],"was":[5,49,83],"to":[6,34,70,174],"analyze":[7],"two":[8],"forms":[9],"invoicing":[11,42,57,172],"in":[12,25,43,114,125,149,155],"operations":[14],"public":[16,179],"companies":[17,68],"that":[18,117,120],"were":[19,167],"established":[20],"by":[21],"local":[22,75,107],"self-government":[23,76,108],"units":[24],"Republic":[27],"Serbia.":[29],"At":[30],"same":[32],"time,":[33],"point":[35],"out":[36,85],"importance":[38,184],"introducing":[40,186],"electronic":[41,56,162,171],"regular":[44],"business.":[45],"author's":[47],"focus":[48],"on":[50],"comparison":[52],"classic":[54],"and":[55,100,154,161],"with":[58],"aim":[60],"improving":[62],"future":[64],"financial":[65,176,191],"reporting":[66,177],"according":[69],"administrative":[72,104],"bodies":[73,105],"units.":[77,109],"analysis":[79],"this":[81],"process":[82],"carried":[84],"through":[86],"a":[87],"threefold":[88],"observation":[89],"evaluation,":[92],"namely:":[93],"employees,":[94],"top":[95],"management":[96,101],"company":[99],"Our":[110],"contribution":[111],"is":[112],"reflected":[113],"fact":[116],"we":[118],"discovered":[119],"there":[121],"are":[122,136],"large":[123],"differences":[124],"level":[127,141],"significance":[129,143],"t":[132],"test,":[133],"i.e.":[134],"they":[135],"less":[137],"than":[138],"threshold":[140],"for":[144],"all":[145,150],"analyzed":[146,152],"factors":[147,153],"(p<0.0005*)":[148],"6":[151],"their":[156],"total":[157],"observation,":[158],"between":[159],"classical":[160,175],"invoicing.":[163],"Also,":[164],"higher":[165],"values":[166],"obtained":[168],"when":[169],"evaluating":[170],"compared":[173],"companies,":[180],"which":[181],"indicates":[182],"mentioned":[188],"form":[189],"reporting.":[192]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":5}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2024-05-01T00:00:00"}
