{"id":"https://openalex.org/W7225633129","doi":"https://doi.org/10.5281/zenodo.24068473","title":"FROM EXPENDITURE ESTIMATES TO PROGRAM-BASED BUDGETING: THE LAYERING OF BUDGET ESTIMATE FUNCTIONS IN HIGHER EDUCATION INSTITUTIONS AND ITS IMPLICATIONS FOR ACCOUNTING","display_name":"FROM EXPENDITURE ESTIMATES TO PROGRAM-BASED BUDGETING: THE LAYERING OF BUDGET ESTIMATE FUNCTIONS IN HIGHER EDUCATION INSTITUTIONS AND ITS IMPLICATIONS FOR ACCOUNTING","publication_year":2026,"publication_date":"2026-11-09","ids":{"openalex":"https://openalex.org/W7225633129","doi":"https://doi.org/10.5281/zenodo.24068473"},"language":"en","primary_location":{"id":"doi:10.5281/zenodo.24068473","doi":"https://doi.org/10.5281/zenodo.24068473","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24068473","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.24068473","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5120127037","display_name":"Norquchqorov Abdulaziz Ziyodullayevich","orcid":"https://orcid.org/0000-0002-8207-127X","observed_orcids":["https://orcid.org/0000-0002-8207-127X"]},"institutions":[{"id":"https://openalex.org/I55383850","display_name":"Tashkent State University of Economics","ror":"https://ror.org/029t9db68","country_code":"UZ","type":"education","lineage":["https://openalex.org/I55383850"]}],"countries":["UZ"],"is_corresponding":true,"raw_author_name":"Norquchqorov Abdulaziz Ziyodulla ugli","raw_affiliation_strings":["Doctor of Philosophy (PhD) in Economics, Department of State Audit and Budget Accounting, Tashkent State University of Economics"],"raw_orcid":"https://orcid.org/0000-0002-8207-127X","affiliations":[{"raw_affiliation_string":"Doctor of Philosophy (PhD) in Economics, Department of State Audit and Budget Accounting, Tashkent State University of Economics","institution_ids":["https://openalex.org/I55383850"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5120127037"],"corresponding_institution_ids":["https://openalex.org/I55383850"],"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/T10797","display_name":"Accounting and Organizational Management","score":0.8198000192642212,"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":0.8198000192642212,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.09969999641180038,"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/T10546","display_name":"Higher Education Governance and Development","score":0.027799999341368675,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/budget-projections","display_name":"budget estimates","score":0.7720000147819519},{"id":"https://openalex.org/keywords/program-budgeting","display_name":"program budgeting","score":0.9599999785423279},{"id":"https://openalex.org/keywords/higher-education-institutions","display_name":"higher education institutions","score":0.875},{"id":"https://openalex.org/keywords/public-sector-budgeting","display_name":"public sector budgeting","score":0.6489999890327454},{"id":"https://openalex.org/keywords/budget-functions","display_name":"budget functions","score":0.5130000114440918},{"id":"https://openalex.org/keywords/resource-consumption","display_name":"resource consumption","score":0.8289999961853027},{"id":"https://openalex.org/keywords/matrix-approach","display_name":"matrix approach","score":0.6380000114440918},{"id":"https://openalex.org/keywords/higher-education-in-uzbekistan","display_name":"Uzbekistan higher education","score":0.6060000061988831},{"id":"https://openalex.org/keywords/state-budget-system","display_name":"state budget system","score":0.5320000052452087},{"id":"https://openalex.org/keywords/performance-based-budgeting","display_name":"performance-based budgeting","score":0.4440000057220459}],"concepts":[{"id":"https://openalex.org/C120912362","wikidata":"https://www.wikidata.org/wiki/Q136822","display_name":"Higher education","level":2,"score":0.6517999768257141},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5831999778747559},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5544999837875366},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.5479000210762024},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5142999887466431},{"id":"https://openalex.org/C2779831800","wikidata":"https://www.wikidata.org/wiki/Q3043506","display_name":"Social accounting matrix","level":3,"score":0.4869000017642975},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.46299999952316284},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.41119998693466187},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.39800000190734863},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3450999855995178},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3407000005245209},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.33660000562667847},{"id":"https://openalex.org/C206345919","wikidata":"https://www.wikidata.org/wiki/Q20380951","display_name":"Resource (disambiguation)","level":2,"score":0.328000009059906},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.32249999046325684},{"id":"https://openalex.org/C153240184","wikidata":"https://www.wikidata.org/wiki/Q3243772","display_name":"Control variable","level":2,"score":0.28540000319480896},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.27730000019073486},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.2705000042915344},{"id":"https://openalex.org/C29202148","wikidata":"https://www.wikidata.org/wiki/Q287260","display_name":"Resource allocation","level":2,"score":0.26899999380111694},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.25949999690055847},{"id":"https://openalex.org/C8505890","wikidata":"https://www.wikidata.org/wiki/Q605095","display_name":"Budget constraint","level":2,"score":0.25519999861717224}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.24068473","doi":"https://doi.org/10.5281/zenodo.24068473","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24068473","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},{"id":"doi:10.5281/zenodo.24068475","doi":"https://doi.org/10.5281/zenodo.24068475","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24068475","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"}],"best_oa_location":{"id":"doi:10.5281/zenodo.24068473","doi":"https://doi.org/10.5281/zenodo.24068473","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.24068473","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"JournalArticle"},"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/W7225616365","https://openalex.org/W7225282017","https://openalex.org/W6892608217","https://openalex.org/W3008668771","https://openalex.org/W7125958946","https://openalex.org/W999494109","https://openalex.org/W2026029736","https://openalex.org/W595137890","https://openalex.org/W6999001271","https://openalex.org/W658338409"],"abstract_inverted_index":{"The":[0],"thesis":[1],"traces":[2],"how":[3],"the":[4,20,31,35,38,42,58,78,81],"budget":[5,21,82],"estimate":[6,59,79],"has":[7],"evolved":[8],"from":[9],"a":[10,45],"control":[11],"document":[12],"into":[13],"an":[14],"instrument":[15],"for":[16],"achieving":[17],"results,":[18],"using":[19],"system":[22],"of":[23,37,44],"Uzbekistan":[24],"and":[25,41,64],"state":[26],"higher":[27,46],"education":[28,47],"institutions":[29],"as":[30],"case.":[32],"Drawing":[33],"on":[34],"conclusions":[36],"Accounts":[39],"Chamber":[40],"reports":[43],"institution,":[48],"it":[49],"shows":[50],"that":[51,65],"new":[52],"functions":[53],"have":[54],"been":[55],"added":[56],"to":[57],"without":[60],"removing":[61],"earlier":[62],"ones,":[63],"cash":[66],"execution":[67],"does":[68],"not":[69],"reflect":[70],"actual":[71],"resource":[72],"consumption.":[73],"A":[74],"matrix":[75],"approach":[76],"linking":[77],"with":[80],"programme":[83],"is":[84],"proposed.":[85]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2026-11-10T00:00:00"}