{"id":"https://openalex.org/W7220408348","doi":"https://doi.org/10.71207/ijas.v4i17.1900","title":"Determining the impact of some factors on controlling and monitoring costs - an applied study","display_name":"Determining the impact of some factors on controlling and monitoring costs - an applied study","publication_year":2024,"publication_date":"2024-06-11","ids":{"openalex":"https://openalex.org/W7220408348","doi":"https://doi.org/10.71207/ijas.v4i17.1900"},"language":"ar","primary_location":{"id":"pmh:oai:ojs2.journals.uokerbala.edu.iq:article/1900","doi":"https://doi.org/10.71207/ijas.v4i17.1900","is_oa":true,"landing_page_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/1900","pdf_url":null,"source":{"id":"https://openalex.org/S5406964778","display_name":"Iraqi Journal for Administrative Sciences","issn_l":"1818-1074","issn":["1818-1074","2958-6941"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210142005","host_organization_name":"University of Kerbala","host_organization_lineage":["https://openalex.org/I4210142005"],"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":"1818-1074","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/1900","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062280508","display_name":"\u0635\u0644\u0627\u062d \u0645\u0647\u062f\u064a \u0627\u0644\u0643\u0648\u0627\u0632","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0635\u0644\u0627\u062d \u0645\u0647\u062f\u064a \u062c\u0648\u0627\u062f \u0627\u0644\u0643\u0648\u0627\u0632","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5090238878","display_name":"Salah Mahdi Jawad Al-Kawaz","orcid":"https://orcid.org/0000-0001-8542-0538","observed_orcids":["https://orcid.org/0000-0001-8542-0538","https://orcid.org/0009-0002-1361-0951"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Salah Mahdi Jawad Al-Kawaz","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":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.56283457,"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/T10797","display_name":"Accounting and Organizational Management","score":1.0,"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":1.0,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":9.999999747378752e-05,"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":0.0,"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/cost-control","display_name":"cost control","score":0.9649999737739563},{"id":"https://openalex.org/keywords/cost-monitoring","display_name":"cost monitoring","score":0.8090000152587891},{"id":"https://openalex.org/keywords/cost-analysis","display_name":"cost analysis","score":0.6840000152587891},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.492000013589859},{"id":"https://openalex.org/keywords/administrative-levels","display_name":"administrative levels","score":0.5910000205039978},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.7360000014305115}],"concepts":[{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3382999897003174},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.31709998846054077},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.301800012588501},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.2822999954223633},{"id":"https://openalex.org/C39432304","wikidata":"https://www.wikidata.org/wiki/Q188847","display_name":"Environmental science","level":0,"score":0.27950000762939453},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.27090001106262207},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.25690001249313354},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.2554999887943268},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.2508000135421753},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.24619999527931213}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.journals.uokerbala.edu.iq:article/1900","doi":"https://doi.org/10.71207/ijas.v4i17.1900","is_oa":true,"landing_page_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/1900","pdf_url":null,"source":{"id":"https://openalex.org/S5406964778","display_name":"Iraqi Journal for Administrative Sciences","issn_l":"1818-1074","issn":["1818-1074","2958-6941"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210142005","host_organization_name":"University of Kerbala","host_organization_lineage":["https://openalex.org/I4210142005"],"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":"1818-1074","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.journals.uokerbala.edu.iq:article/1900","doi":"https://doi.org/10.71207/ijas.v4i17.1900","is_oa":true,"landing_page_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/1900","pdf_url":null,"source":{"id":"https://openalex.org/S5406964778","display_name":"Iraqi Journal for Administrative Sciences","issn_l":"1818-1074","issn":["1818-1074","2958-6941"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210142005","host_organization_name":"University of Kerbala","host_organization_lineage":["https://openalex.org/I4210142005"],"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":"1818-1074","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"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/W7217293602","https://openalex.org/W7171602225","https://openalex.org/W2957716473","https://openalex.org/W7039008129","https://openalex.org/W2406451940","https://openalex.org/W4412117074","https://openalex.org/W4308286171","https://openalex.org/W7007101909","https://openalex.org/W4220884334","https://openalex.org/W2885221287"],"abstract_inverted_index":{"\u064a\u0647\u062f\u0641":[0],"\u0647\u0630\u0627":[1,16,64],"\u0627\u0644\u0628\u062d\u062b":[2,32,85],"\u0627\u0644\u0649":[3,67],"\u0627\u0644\u0643\u0634\u0641":[4],"\u0639\u0646":[5,111],"\u0628\u0639\u0636":[6],"\u0627\u0644\u0639\u0648\u0627\u0645\u0644":[7,54,101],"\u0627\u0644\u062a\u064a":[8,55,83,102,114,146],"\u062a\u0624\u062b\u0631":[9,57,104],"\u0641\u064a":[10,19,36,58,105,137,144],"\u062a\u062d\u0643\u0645":[11,106],"\u0648\u0631\u0642\u0627\u0628\u0629":[12,50,107,123],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u060c":[13],"\u0644\u0645\u0627":[14],"\u064a\u062d\u0645\u0644\u0647":[15],"\u0645\u0646":[17,43,91],"\u0627\u0647\u0645\u064a\u0629":[18],"\u0642\u0631\u0627\u0631\u0627\u062a":[20,69],"\u0627\u0644\u0645\u062f\u0631\u0627\u0621":[21],"\u0639\u0644\u0649":[22],"\u0627\u0644\u0645\u0633\u062a\u0648\u064a\u0627\u062a":[23,141],"\u0643\u0627\u0641\u0629\u060c":[24],"\u0648\u0641\u064a":[25],"\u062a\u0642\u0648\u064a\u0645":[26,138],"\u0627\u062f\u0627\u0621":[27],"\u0627\u0644\u0623\u0642\u0633\u0627\u0645":[28],"\u0648\u0645\u062f\u0631\u0627\u0621\u0647\u0627.":[29],"\u0627\u0630":[30],"\u064a\u0641\u062a\u0631\u0636":[31],"\u0648\u062c\u0648\u062f":[33],"\u0645\u0634\u0643\u0644\u0629":[34],"\u062a\u0643\u0645\u0646":[35],"\u0639\u062f\u0645":[37,47,96],"\u0627\u0647\u062a\u0645\u0627\u0645":[38],"\u0627\u0644\u0645\u0646\u0634\u0623\u062a":[39],"\u0628\u0639\u0645\u0644\u064a\u0629":[40],"\u062a\u062d\u0644\u064a\u0644":[41,132],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641":[42,90,108,120,133],"\u062d\u064a\u062b":[44,62,92],"\u062e\u0636\u0648\u0639\u0647\u0627":[45,48,94,97],"\u0623\u0648":[46,95],"\u0644\u062a\u062d\u0643\u0645":[49,122],"\u0627\u0644\u0645\u0633\u062a\u0648\u0649":[51],"\u0627\u0644\u0623\u062f\u0627\u0631\u064a":[52],"\u0648\u062f\u0631\u0627\u0633\u0629":[53],"\u0642\u062f":[56,65,103],"\u0639\u0645\u0644\u064a\u0629":[59],"\u0627\u0644\u062a\u062d\u062f\u064a\u062f":[60],"\u060c":[61,72,109],"\u0623\u0646":[63],"\u064a\u0624\u062f\u064a":[66],"\u0627\u062a\u062e\u0627\u0630":[68],"\u063a\u064a\u0631":[70],"\u0645\u0648\u0641\u0642\u0629":[71],"\u0648\u0644\u0627":[73],"\u064a\u0648\u0641\u0631":[74],"\u0627\u0633\u0627\u0633":[75],"\u062c\u064a\u062f":[76],"\u0644\u062a\u0642\u0648\u064a\u0645":[77],"\u0627\u0644\u0623\u062f\u0627\u0621.":[78],"\u0644\u0630\u0644\u0643":[79],"\u0641\u0627\u0646":[80],"\u0623\u0648\u0644\u0649":[81],"\u0627\u0644\u0645\u062d\u0627\u0648\u0631":[82],"\u062a\u0646\u0627\u0648\u0644\u0647\u0627":[84],"\u0647\u0648":[86],"\u0645\u0627":[87],"\u064a\u062a\u0639\u0644\u0642":[88],"\u0628\u062a\u062d\u0644\u064a\u0644":[89],"\u062f\u0631\u062c\u0629":[93],"\u0644\u0644\u062a\u062d\u0643\u0645":[98],"\u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629":[99],"\u0648\u062a\u062d\u062f\u064a\u062f":[100],"\u0641\u0636\u0644\u0627":[110],"\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631":[112],"\u0648\u0627\u0644\u0623\u0631\u0634\u0627\u062f\u0627\u062a":[113],"\u064a\u0633\u062a\u062f\u0644":[115],"\u0628\u0647\u0627":[116],"\u0641\u064a\u0639\u062f":[117],"\u0643\u0648\u0646":[118],"\u0627\u0646":[119],"\u062e\u0627\u0636\u0639\u0629":[121],"\u0645\u062f\u064a\u0631":[124],"\u0645\u0633\u062a\u0648\u0649":[125],"\u0627\u062f\u0627\u0631\u064a":[126],"\u0645\u0639\u064a\u0646.":[127],"\u0648\u0627\u062e\u064a\u0631\u0627":[128],"\u062a\u0645":[129],"\u062a\u0646\u0627\u0648\u0644":[130],"\u0623\u0647\u0645\u064a\u0629":[131],"\u0648\u0641\u0642":[134],"\u0627\u0644\u062a\u0628\u0648\u064a\u0628":[135],"\u0627\u0639\u0644\u0627\u0647":[136],"\u0623\u062f\u0627\u0621":[139],"\u0645\u062f\u0631\u0627\u0621":[140],"\u0627\u0644\u0623\u062f\u0627\u0631\u064a\u0629":[142],"\u0648\u0643\u0630\u0644\u0643":[143],"\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a":[145],"\u064a\u062a\u062e\u0630\u0648\u0646\u0647\u0627.":[147]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2026-10-06T00:00:00"}