{"id":"https://openalex.org/W7221201445","doi":null,"title":"Accounting Problems Facing Government Sector Units in Light of Public-Private Partnership Contracts: An Empirical Study","display_name":"Accounting Problems Facing Government Sector Units in Light of Public-Private Partnership Contracts: An Empirical Study","publication_year":2026,"publication_date":"2026-01-28","ids":{"openalex":"https://openalex.org/W7221201445"},"language":"ar","primary_location":{"id":"pmh:oai:ojs2.aaasjournals.com:article/1841","doi":null,"is_oa":true,"landing_page_url":"https://aaasjournals.com/index.php/ajashss/article/view/1841","pdf_url":"https://aaasjournals.com/index.php/ajashss/article/download/1841/1735","source":{"id":"https://openalex.org/S5407054558","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0641\u0631\u064a\u0642\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629","issn_l":"2957-5907","issn":["2957-5907"],"is_oa":true,"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.65418/ajashss.v5i1","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://aaasjournals.com/index.php/ajashss/article/download/1841/1735","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5158033306","display_name":"Dr. Abdulsalam Ali Aloud","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405258300","display_name":"Azzaytuna University","ror":"https://ror.org/00ehj1e38","country_code":"LY","type":"education","lineage":["https://openalex.org/I4405258300"]}],"countries":["LY"],"is_corresponding":true,"raw_author_name":"Dr. Abdulsalam Ali Aloud","raw_affiliation_strings":["Department of Accounting , Faculty of Commerce , Azzaytuna University , Tarhuna , Libya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting , Faculty of Commerce , Azzaytuna University , Tarhuna , Libya","institution_ids":["https://openalex.org/I4405258300"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5158033306"],"corresponding_institution_ids":["https://openalex.org/I4405258300"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.7503502,"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/T11939","display_name":"Public-Private Partnership Projects","score":0.8637999892234802,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T11939","display_name":"Public-Private Partnership Projects","score":0.8637999892234802,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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":0.055399999022483826,"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":0.02979999966919422,"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/public-private-partnership-contracts","display_name":"public-private partnership contracts","score":0.8579999804496765},{"id":"https://openalex.org/keywords/accounting-issues","display_name":"accounting problems","score":0.9570000171661377},{"id":"https://openalex.org/keywords/administrative-problems","display_name":"administrative problems","score":0.9639999866485596},{"id":"https://openalex.org/keywords/financial-law","display_name":"financial law","score":0.6549999713897705},{"id":"https://openalex.org/keywords/administrative-supervision","display_name":"administrative supervision","score":0.421999990940094},{"id":"https://openalex.org/keywords/libya","display_name":"Libya","score":0.7319999933242798}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6848999857902527},{"id":"https://openalex.org/C71750763","wikidata":"https://www.wikidata.org/wiki/Q646164","display_name":"General partnership","level":2,"score":0.6607000231742859},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.6381000280380249},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.6240000128746033},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5315999984741211},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.40790000557899475},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3862000107765198},{"id":"https://openalex.org/C3019119777","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Government sector","level":3,"score":0.37790000438690186},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.27079999446868896},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.26030001044273376},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.25769999623298645},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.25049999356269836}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.aaasjournals.com:article/1841","doi":null,"is_oa":true,"landing_page_url":"https://aaasjournals.com/index.php/ajashss/article/view/1841","pdf_url":"https://aaasjournals.com/index.php/ajashss/article/download/1841/1735","source":{"id":"https://openalex.org/S5407054558","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0641\u0631\u064a\u0642\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629","issn_l":"2957-5907","issn":["2957-5907"],"is_oa":true,"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.65418/ajashss.v5i1","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.aaasjournals.com:article/1841","doi":null,"is_oa":true,"landing_page_url":"https://aaasjournals.com/index.php/ajashss/article/view/1841","pdf_url":"https://aaasjournals.com/index.php/ajashss/article/download/1841/1735","source":{"id":"https://openalex.org/S5407054558","display_name":"\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0641\u0631\u064a\u0642\u064a\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629","issn_l":"2957-5907","issn":["2957-5907"],"is_oa":true,"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":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.65418/ajashss.v5i1","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.9595999717712402,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7221201445.pdf","grobid_xml":"https://content.openalex.org/works/W7221201445.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4320886276","https://openalex.org/W2980448758","https://openalex.org/W2980906864","https://openalex.org/W4283156725","https://openalex.org/W4392096488","https://openalex.org/W7219971986","https://openalex.org/W4320887019","https://openalex.org/W4410139439","https://openalex.org/W4414884687","https://openalex.org/W2767963877"],"abstract_inverted_index":{"\u062a\u0647\u062f\u0641":[0],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[1,37,55],"\u0625\u0644\u0649":[2,56],"\u0645\u0639\u0631\u0641\u0629":[3],"\u0627\u0644\u0645\u0634\u0627\u0643\u0644":[4],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[5],"\u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629":[6],"\u0648\u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629":[7],"\u0627\u0644\u062a\u064a":[8,33],"\u062a\u0648\u0627\u062c\u0647":[9,66],"\u0648\u062d\u062f\u0627\u062a":[10,40,67,92],"\u0627\u0644\u0642\u0637\u0627\u0639":[11,18,41,68,93],"\u0627\u0644\u062d\u0643\u0648\u0645\u064a":[12,19,42,69,76,94,103],"\u0641\u064a":[13,39,47,70,97],"\u0636\u0648\u0621":[14,71,98],"\u0639\u0642\u0648\u062f":[15,72,99],"\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629":[16,46,73,100],"\u0628\u064a\u0646":[17,74,101],"\u0648\u0627\u0644\u0642\u0637\u0627\u0639":[20],"\u0627\u0644\u062e\u0627\u0635\u060c":[21],"\u0643\u0645\u0627":[22,78],"\u062a\u0645":[23],"\u0627\u0633\u062a\u062e\u062f\u0627\u0645":[24],"\u0627\u0644\u0645\u0646\u0647\u062c":[25],"\u0627\u0644\u0648\u0635\u0641\u064a":[26],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a":[27],"\u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a":[28],"\u0627\u0644\u0645\u062a\u062d\u0635\u0644":[29],"\u0639\u0644\u064a\u0647\u0627":[30],"\u0628\u0648\u0627\u0633\u0637\u0629":[31,50],"\u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629":[32],"\u0648\u0632\u0639\u062a":[34],"\u0639\u0644\u0649":[35],"\u0645\u062c\u062a\u0645\u0639":[36],"\u0627\u0644\u0645\u062a\u0645\u062b\u0644":[38],"\u0630\u0627\u062a":[43],"\u0627\u0644\u0635\u0644\u0629":[44],"\u0628\u0639\u0642\u0648\u062f":[45],"\u0644\u064a\u0628\u064a\u0627":[48],"\u0648\u0627\u062e\u062a\u0628\u0627\u0631\u0647\u0627":[49],"\u0627\u0644\u0627\u0633\u0627\u0644\u064a\u0628":[51],"\u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629":[52],"\u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629.":[53],"\u0648\u062a\u0648\u0635\u0644\u062a":[54],"\u0645\u062c\u0645\u0648\u0639\u0629":[57],"\u0645\u0646":[58],"\u0627\u0644\u0646\u062a\u0627\u0626\u062c":[59],"\u0623\u0647\u0645\u0647\u0627":[60],"\u0648\u062c\u0648\u062f":[61],"\u0645\u0634\u0627\u0643\u0644":[62],"\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[63],"\u0648\u0625\u062f\u0627\u0631\u064a\u0629":[64],"\u0648\u0631\u0642\u0627\u0628\u064a\u0629":[65],"\u0627\u0644\u0642\u0637\u0627\u0639\u064a\u0646":[75,102],"\u0648\u0627\u0644\u062e\u0627\u0635.":[77,104],"\u0623\u0648\u0635\u062a":[79],"\u0628\u0639\u062f\u062a":[80],"\u062a\u0648\u0635\u064a\u0627\u062a":[81],"\u0623\u0628\u0631\u0632\u0647\u0627":[82],"\u062a\u0637\u0648\u064a\u0631":[83],"\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a":[84],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[85],"\u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u0627\u062a":[86],"\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629":[87],"\u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a":[88],"\u0648\u0627\u0644\u0646\u0638\u0645":[89],"\u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629":[90],"\u0644\u062f\u0649":[91],"\u0628\u0647\u062f\u0641":[95],"\u0627\u0644\u062a\u0648\u0627\u0641\u0642":[96]},"counts_by_year":[],"updated_date":"2026-10-24T09:50:30.924529","created_date":"2026-10-10T00:00:00"}