Decision-making of Top Management and Internal Audit on the Issue of Archiving Documentation in Companies Founded by Local Government Units in the Republic of Serbia
DOI:
https://doi.org/10.4335/20.4.889-905(2022)Keywords:
documentation, companies, stability, local self-government unitsAbstract
This study emphasizes the importance of document archiving. The aim of the study is to point out the importance of secure archiving of documentation. The authors conducted a representative survey in 147 companies, which represents about 20% of public utility companies whose founders are local self-government units in the Republic of Serbia. They found that there are significant differences in terms of security of archiving between the so-called electronic archiving and classic form of archiving of documentation in companies. The main conclusion reached by the authors of the study would be that there are far fewer errors in the electronic archiving of documentation compared to the classic way of archiving documentation in companies. After the T-test, the authors found that there are significant differences in terms of security ratings that come from the ratings of top management and employees in internal audit (p = .000) in terms of secure archiving of documentation. The authors also point out that greater security of archiving documentation is achieved in companies that have introduced electronic archiving of documentation.
References
Allen, J. (2010) Depth‐charge in the archive: the documentation of performance revisited in the digital age, Research in Dance Education, 11(1), pp. 61-70, https://doi.org/10.1080/14647891003653401.
Alibegović, D., Hodžić, S. & Bečić, E. (2018) Limited Fiscal Autonomy of Croatian Large Cities, Lex Localis – Journal of Local Self-Government, 16(1), pp. 107–128, https://doi.org/10.4335/10.4335/16.1.107-128(2018).
Arundel, A., Bloch, C. & Ferguson, B. (2019) Advancing Innovation in the Public Sector: Align¬ing Innovation Measurement with Policy Goals, Research Policy, 48(3), pp. 789-798, https://doi.org/10.1016/j.respol.2018.12.001.
Auerbach, J. A. (2019) Tax Equivalences and Their Implications, Tax Policy and the Economy, 33, pp. 81-107, available at: https://www.journals.uchicago.edu/doi/full/10.1086/703229?mobileUi=0 (October 21, 2021).
Barok, D., Noordegraaf, J. & P. de Vries, A. (2019) From Collection Management to Content Management in Art Documentation: The Conservator as an Editor, Studies in Conservation, 64(8), pp. 472-489, https://doi.org/10.1080/00393630.2019.1603921.
Barok, D., Boschat-Thorez, J., Dekker, A., Gauthier, D. & Roeck, C. (2019-a) Archiving complex digital artworks, Journal of the Institute of Conservation, 42(2), pp. 94-113, https://doi.org/10.1080/19455224.2019.1604398.
Bekkers, V. & Tummers, L. (2018) Innovation in the Public Sector: Towards an Open and Col¬laborative Approach, International Review of Administrative Science, 84(2), pp. 209-213, https://doi.org/10.1177/0020852318761797.
Biščak, M. & Benčina J. (2019) The impact of HRM practices on the performance of municipalities the case of Slovenia, Transylvanian Review of Administrative Sciences, 15(58 E), pp. 5-23, https://doi.org/10.24193/tras.58E.1.
Burvill, T. & Seton, M. (2010) Access to digitized performance documentation and the AusStage database, Studies in Theatre and Performance, 30(3), pp. 305-321, available at: https://researchers.mq.edu.au/en/publications/access-to-digitized-performance-documentation-and-the-ausstage-da (October 21, 2021).
Cinjarević, M., Agić, E. & Pašić-Mesihović, A. (2020) Latent class analysis of ‘good citizenship’ forms among youth in Bosnia and Herzegovina, Economic Research-Ekonomska Istraživanja, 33(1), pp. 2541-2558, https://doi.org/10.1080/1331677X.2020.1771746.
Chen, R. (2019) Internal Control Audit Fee and Internal Control Audit Quality—Evidence from Integrated Audits, Open Journal of Business and Management, 7, pp. 292-311, https://doi.org/10.4236/ojbm.2019.71020.
Cunningham, A. (2014) Eternity revisited: in pursuit of a national documentation strategy and a national archival system, Archives and Manuscripts, 42(2), pp. 165-170, https://doi.org/10.1080/01576895.2014.911678.
Escobar-Varela, M. & Lee, N. (2018) Language documentation: a reference point for theatre and performance archives?, International Journal of Performance Arts and Digital Media, 14(1), pp. 17-33, https://doi.org/10.1080/14794713.2018.1453242.
Finžgar, M. & Brezovnik, B. (2019) Direct international comparison of EU member states fiscal decentralization systems with the conceptual index of fiscal decentralization (CIFD) in the context of European charter of local self-government (ECLSG), Transylvanian Review of Administrative Sciences, 15(56E), pp. 41-59, https://doi.org/10.24193/tras.56E.3.
Fusco, F. & Ricci, P. (2019) What is the stock of the situation? A bibliometric analysis on social and environmental accounting research in public sector, International Journal of Public Sector Management, 32(1), pp. 21-41, available at: https://air.unimi.it/retrieve/handle/2434/583027/1336019/Fusco%2C%20Ricci%20%282019%29_post%20print.pdf (October 21, 2021).
Glew, A. (1994) Automating audio‐visual documentation in the Tate gallery archive, Journal of the Society of Archivists, 15(2), pp. 159-171, available at: https://www.tate.org.uk/art/archive (October 21, 2021).
Hafsa, A. & Cohen, A. D. (2019) Stakeholder attributes and attitudes during privatization: a New Zealand case study, International Journal of Public Sector Management, 32(2), pp. 157-174, available at: https://e-tarjome.com/storage/panel/fileuploads/2019-08-29/1567072316_E13242-e-tarjome.pdf (October 21, 2021).
Jackowicz, K., Kozłowski, L., Kuchciak, I. & Marcinkowska, M. (2020) Local banks in social media: determinants and consequences, Economic Research-Ekonomska Istraživanja, 33(1), pp. 3356-3384, https://doi.org/10.1080/1331677X.2020.1773892.
Jeremić, D. & Stanojević, S. (2022) The importance of electronic storage of documentation in agricultural enterprises in the Republic of Serbia, Agricultural engineering scientific journal, 47(1), pp. 89-93, https://doi.org/10.5937/PoljTeh2201100J.
Johnson, B. (2012) Gospel Archiving in Los Angeles: A Case of Proactive Archiving and Empowering Collaborations, Ethnomusicology Forum, 21(2), pp. 221-242, available at: https://www.jstor.org/stable/23271874
Jones, M. (2016) Documenting things: bringing archival thinking to interdisciplinary collaborations, The Australian Library Journal, 65:3, 213-223. https://doi.org/10.1080/00049670.2016.1204976 (October 21, 2021).
Juričić, D., Vašiček, D. & Drezgić, S. (2020) Multiple criteria decision analysis of public investment options: application to streetlighting renewal projects, Economic Research-Ekonomska Istraživanja, 33(1), pp. 3288-3306, https://doi.org/10.1080/1331677X.2020.1763820.
Kokorović-Jukan, M., Okičić, J. & Hopić, D. (2020) Remittances as an opportunity to increase savings and financial inclusion of youth in South East Europe, Economic Research-Ekonomska Istraživanja, 33(1), pp. 2606-2619, https://doi.org/10.1080/1331677X.2020.1749104.
Kukovič, S., Haček, M. & Bukovnik, A. (2016) The Issue of Local Autonomy in the Slovenian Local Government System, Lex Localis – Journal of Local Self-Government, 14(3), pp. 303–320, https://doi.org/10.4335/14.3.303-320(2016).
Liu, P., Li, H. & Guo, H. (2020) The impact of corruption on firms’ access to bank loans: evidence from China, Economic Research-Ekonomska Istraživanja, 33(1), pp. 1963-1984, https://doi.org/10.1080/1331677X.2020.1768427.
Majstorović, A., Popović, S. & Volf, D. (2015) Teorija i politika bilansa, drugo izmenjeno i dopunjeno izdanje (Novi Sad: Feljton).
Martin, E. K. & Eubank, K. (2007) The North Carolina State Government Website Archives: A case study of an American government Web archiving project, New Review of Hypermedia and Multimedia, 13(1), pp. 7-26, https://doi.org/10.1080/13614560701423638.
Molineux, C. (2016) Life memory archive translation performance memory archive life: textual self-documentation in stand-up comedy, Comedy Studies, 7(1), pp. 2-12, https://doi.org/10.1080/2040610X.2016.1139794.
Mijić, R. & Popović, S. (2016) Finansijsko Računovodstvo (Banja Luka: City print).
Nikolić, G. (2020) Does it make sense to deepen the economic cooperation of the western balkan economies?, Economic Research-Ekonomska Istraživanja, 33(1), pp. 3453-3475, https://doi.org/10.1080/1331677X.2020.1774791.
Osborne, S.P., Radnor, Z., Kinder, T. & Vidal Martínez, I. (2015) The service framework: A public-service-dominant approach to sustainable public services, British Journal of Management, 26(3), pp. 424-438, https://doi.org/10.1111/1467-8551.12094.
Panikarova, S. (2019) Analysis of the effectiveness of the regional innovation system. A case study on polyethnic regions of the Russian Federation, Transylvanian Review of Administrative Sciences, Special Issue 2019, 1(1), pp. 41-58, https://doi.org/10.24193/tras.SI2019.3.
Pjanić, M., Milenković, N., Andrašić, J., Kalaš, B. & Mirović, V. (2020) Public debt’s predictors in EU: evidence from members and non-members of European Monetary Union, Economic Research-Ekonomska Istraživanja, 33(1), pp. 3562-3579, https://doi.org/10.1080/1331677X.2020.1776137.
Podgorski, B. (2020) Market reactions to unexpected political changes: evidence from advance emerging markets, Economic Research-Ekonomska Istraživanja, 33(1), pp. 1562-1580, https://doi.org/10.1080/1331677X.2020.1756370.
Popović, S. (2014) Socio-ekonomski faktori ograničenja razvoja agrara (Novi Sad: Feljton).
Popović, S., Novaković, S., Đuranović, D., Mijić, R., Grublješić, Ž, Aničić, J. & Majstorović, A. (2017) Application of international accounting standard-16 in a public company with predominantly agricultural activities, Economic Research-Ekonomska Istraživanja, 30(1), pp. 1850–1864, https://doi.org/10.1080/1331677X.2017.1383171.
Propheter, G. (2019) Do professional sport franchise owners overpromise and underdeliver the public? Lessons from Brooklyn’s Barclays Center, International Journal of Public Sector Management, 32(1), pp. 80-101, https://doi.org/10.1108/IJPSM-01-2018-0002.
Rabar, D., Grčić-Fabić, M. & Petrlić, A. (2020) Financial performance–efficiency nexus in public health services: A nonparametric evidence-based approach, Economic Research-Ekonomska Istraživanja, 33(1), pp. 3334-3355, https://doi.org/10.1080/1331677X.2020.1772844.
Radović, M., Vitomir, J. & Popović, S. (2019) The Importance of Implementation of Internal Audit in Enterprises Founded by the Republic of Serbia, Lex Localis - Journal of Local Self-Government, 17(4), pp. 1001-1011, https://doi.org/10.4335/17.4.1001-1011(2019).
Radović, M., Vitomir, J. & Popović, S. (2021) Impact of internal control in enterprises founded by local self-government units: the case of Repulbic of Serbia, Inzinerine Ekonomika-Engineering Economics, 32(1), pp. 82-90, https://doi.org/10.5755/j01.ee.32.1.23243.
Rajh, A. (2021) Records management and archiving in the pharmaceutical industry and regulatory authorities, The Journal of the Archives and Records Association, 42(1), pp. 79-94, https://doi.org/10.1080/23257962.2021.1873119.
Schneider, R. (1996) The national standards system network: An open window to the trilogy of standards, documentation, and quality, Quality Engineering, 9(2), pp. 279-285, https://doi.org/10.1080/08982119608919044.
Slijepčević, S., Rajh, E. & Budak, J. (2020) Determinants of corruption pressures on local government in the E.U., Economic Research-Ekonomska Istraživanja, 33(1), pp. 3492-3508, https://doi.org/10.1080/1331677X.2020.1774793.
Svoboda, P. (2007) Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards, Agricultural Economics - Prague, 53(10), pp. 446–474, https://doi.org/10.17221/927-AGRICECON.
Swarts, J. (2015) Help is in the Helping: An Evaluation of Help Documentation in a Networked Age, Technical Communication Quarterly, 24(2), pp. 164-187, https://doi.org/10.1080/10572252.2015.1001298.
Tackie, G., Mrafo-Yiadom, E. & Achina, S. (2016) Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems, International Journal of Business and Management, 11(11), pp. 184-195, https://doi.org/10.5539/ijbm.v11n11p184.
Tang, X.J. & Zhang, J.S. (2017) Voluntary Disclosure of Internal Control Audit Fees Can Improve the Independence of Internal Control Audit?, Auditing Research, 3, pp. 90-96.
Tintěra, J. (2019) Innovative housing policy tools for local governments in shrinking communities with a large share of privately owned apartments: a case study of Valga, Estonia, Transylvanian Review of Administrative Sciences, 15(Special Issue 2019), pp. 124-139, https://doi.org/10.24193/tras.SI2019.7.
Tonelli, D.F., Moreira, S.T.B., Mesquita, I., Silva, S.R. & Silva e Vasques, M.O. (2016) Uma pro¬posta de modelo analítico para a inovação na gestão pública, Revista do Serviço Pú¬blico, 67, pp. 59-84, https://doi.org/10.21874/rsp.v67i0.1089.
Topcu, M. & SerapÇoban, S. (2017) Financial development and firm growth in Turkish manufacturing industry: evidence from heterogeneous panel based non-causality test, Economic Research-EkonomskaIstraživanja, 30(1), pp. 1758-1769, https://doi.org/10.1080/1331677X.2017.1383179.
Ugrenović, V., Popović, V., Ugrinović, M., Filipović, V., Mačkić, K., Ljubičić, N., Popović, S. & Lakić, Ž. (2021) Black Oat (Avena strigosa Schreb.) Ontogenesis and Agronomic Performance in Organic Cropping System and Pannonian Environments, Agriculture 2021, 11(1), p. 55, https://doi.org/10.3390/agriculture11010055.
Vitomir, J., Tomaš-Miskin, S., Ivić, M. & Popović, S. (2020) Implementation of the Tender by the Municipal Service Administration from the Aspect of Management in the Municipalities of the Republic of Serbia, Lex Localis – Journal of Local Self-Government, 8(3), pp. 469 – 486, https://doi.org/10.4335/18.3.469-486(2020).
Williams, C. (2010) Principi menadžmenta (Beograd: Data Status).
Williams, C. (2012) On The Record: Towards a Documentation Strategy, Journal of the Society of Archivists, 33(1), pp. 23-40.
Wirth, P., Elis, V., Müller, B. & Yamamoto, K. (2016) Peripheralisation of Small Towns in Ger¬many and Japan – Dealing with Economic Decline and Population Loss, Journal of Rural Studies, 47, pp. 62-75, available at: https://kyushu-u.pure.elsevier.com/en/publications/peripheralisation-of-small-towns-in-germany-and-japan-dealing-wit (October 21, 2021).
Xie, W., Ye, C., Wang, T. & Shen, Q. (2020) M&A goodwill, information asymmetry and stock price crash risk, Economic Research-Ekonomska Istraživanja, 33(1), pp. 3385-3405, https://doi.org/10.1080/1331677X.2020.1773893.
Internet sources:
Law on Central Records of Real Owners ("Official Gazette of RS", No. 6/2020), available at: https://www.paragraf.rs/propisi.html (June 22, 2022).
Law on Central Records of Real Owners ("Official Gazette of RS", No. 41/2018 and 91/2019), available at: https://www.paragraf.rs/propisi.html (June 22, 2022).
Law on the Central Population Register of the Republic of Serbia ("Official Gazette of the RS", No. 17/2019), available at: https://www.paragraf.rs/glasila/rs/sluzbeni-glasnik-republike-srbije-17-2019.html (June 22, 2022).
Law on State Survey and Cadasters ("Official Gazette of RS", No. 72/2009, 18/2010, 65/2013, 15/2015 - decision US, 96/2015, 47/2017 - authentic interpretation, 113/2017 - other law, 27/2018 - other law, 41/2018 - other law and 9/2020 - other law), available at: https://www.paragraf.rs/propisi/zakon_o_drzavnom_premeru_i_katastru.html (June 22, 2022).
Alibegović, D., Hodžić, S. & Bečić, E. (2018) Limited Fiscal Autonomy of Croatian Large Cities, Lex Localis – Journal of Local Self-Government, 16(1), pp. 107–128, https://doi.org/10.4335/10.4335/16.1.107-128(2018).
Arundel, A., Bloch, C. & Ferguson, B. (2019) Advancing Innovation in the Public Sector: Align¬ing Innovation Measurement with Policy Goals, Research Policy, 48(3), pp. 789-798, https://doi.org/10.1016/j.respol.2018.12.001.
Auerbach, J. A. (2019) Tax Equivalences and Their Implications, Tax Policy and the Economy, 33, pp. 81-107, available at: https://www.journals.uchicago.edu/doi/full/10.1086/703229?mobileUi=0 (October 21, 2021).
Barok, D., Noordegraaf, J. & P. de Vries, A. (2019) From Collection Management to Content Management in Art Documentation: The Conservator as an Editor, Studies in Conservation, 64(8), pp. 472-489, https://doi.org/10.1080/00393630.2019.1603921.
Barok, D., Boschat-Thorez, J., Dekker, A., Gauthier, D. & Roeck, C. (2019-a) Archiving complex digital artworks, Journal of the Institute of Conservation, 42(2), pp. 94-113, https://doi.org/10.1080/19455224.2019.1604398.
Bekkers, V. & Tummers, L. (2018) Innovation in the Public Sector: Towards an Open and Col¬laborative Approach, International Review of Administrative Science, 84(2), pp. 209-213, https://doi.org/10.1177/0020852318761797.
Biščak, M. & Benčina J. (2019) The impact of HRM practices on the performance of municipalities the case of Slovenia, Transylvanian Review of Administrative Sciences, 15(58 E), pp. 5-23, https://doi.org/10.24193/tras.58E.1.
Burvill, T. & Seton, M. (2010) Access to digitized performance documentation and the AusStage database, Studies in Theatre and Performance, 30(3), pp. 305-321, available at: https://researchers.mq.edu.au/en/publications/access-to-digitized-performance-documentation-and-the-ausstage-da (October 21, 2021).
Cinjarević, M., Agić, E. & Pašić-Mesihović, A. (2020) Latent class analysis of ‘good citizenship’ forms among youth in Bosnia and Herzegovina, Economic Research-Ekonomska Istraživanja, 33(1), pp. 2541-2558, https://doi.org/10.1080/1331677X.2020.1771746.
Chen, R. (2019) Internal Control Audit Fee and Internal Control Audit Quality—Evidence from Integrated Audits, Open Journal of Business and Management, 7, pp. 292-311, https://doi.org/10.4236/ojbm.2019.71020.
Cunningham, A. (2014) Eternity revisited: in pursuit of a national documentation strategy and a national archival system, Archives and Manuscripts, 42(2), pp. 165-170, https://doi.org/10.1080/01576895.2014.911678.
Escobar-Varela, M. & Lee, N. (2018) Language documentation: a reference point for theatre and performance archives?, International Journal of Performance Arts and Digital Media, 14(1), pp. 17-33, https://doi.org/10.1080/14794713.2018.1453242.
Finžgar, M. & Brezovnik, B. (2019) Direct international comparison of EU member states fiscal decentralization systems with the conceptual index of fiscal decentralization (CIFD) in the context of European charter of local self-government (ECLSG), Transylvanian Review of Administrative Sciences, 15(56E), pp. 41-59, https://doi.org/10.24193/tras.56E.3.
Fusco, F. & Ricci, P. (2019) What is the stock of the situation? A bibliometric analysis on social and environmental accounting research in public sector, International Journal of Public Sector Management, 32(1), pp. 21-41, available at: https://air.unimi.it/retrieve/handle/2434/583027/1336019/Fusco%2C%20Ricci%20%282019%29_post%20print.pdf (October 21, 2021).
Glew, A. (1994) Automating audio‐visual documentation in the Tate gallery archive, Journal of the Society of Archivists, 15(2), pp. 159-171, available at: https://www.tate.org.uk/art/archive (October 21, 2021).
Hafsa, A. & Cohen, A. D. (2019) Stakeholder attributes and attitudes during privatization: a New Zealand case study, International Journal of Public Sector Management, 32(2), pp. 157-174, available at: https://e-tarjome.com/storage/panel/fileuploads/2019-08-29/1567072316_E13242-e-tarjome.pdf (October 21, 2021).
Jackowicz, K., Kozłowski, L., Kuchciak, I. & Marcinkowska, M. (2020) Local banks in social media: determinants and consequences, Economic Research-Ekonomska Istraživanja, 33(1), pp. 3356-3384, https://doi.org/10.1080/1331677X.2020.1773892.
Jeremić, D. & Stanojević, S. (2022) The importance of electronic storage of documentation in agricultural enterprises in the Republic of Serbia, Agricultural engineering scientific journal, 47(1), pp. 89-93, https://doi.org/10.5937/PoljTeh2201100J.
Johnson, B. (2012) Gospel Archiving in Los Angeles: A Case of Proactive Archiving and Empowering Collaborations, Ethnomusicology Forum, 21(2), pp. 221-242, available at: https://www.jstor.org/stable/23271874
Jones, M. (2016) Documenting things: bringing archival thinking to interdisciplinary collaborations, The Australian Library Journal, 65:3, 213-223. https://doi.org/10.1080/00049670.2016.1204976 (October 21, 2021).
Juričić, D., Vašiček, D. & Drezgić, S. (2020) Multiple criteria decision analysis of public investment options: application to streetlighting renewal projects, Economic Research-Ekonomska Istraživanja, 33(1), pp. 3288-3306, https://doi.org/10.1080/1331677X.2020.1763820.
Kokorović-Jukan, M., Okičić, J. & Hopić, D. (2020) Remittances as an opportunity to increase savings and financial inclusion of youth in South East Europe, Economic Research-Ekonomska Istraživanja, 33(1), pp. 2606-2619, https://doi.org/10.1080/1331677X.2020.1749104.
Kukovič, S., Haček, M. & Bukovnik, A. (2016) The Issue of Local Autonomy in the Slovenian Local Government System, Lex Localis – Journal of Local Self-Government, 14(3), pp. 303–320, https://doi.org/10.4335/14.3.303-320(2016).
Liu, P., Li, H. & Guo, H. (2020) The impact of corruption on firms’ access to bank loans: evidence from China, Economic Research-Ekonomska Istraživanja, 33(1), pp. 1963-1984, https://doi.org/10.1080/1331677X.2020.1768427.
Majstorović, A., Popović, S. & Volf, D. (2015) Teorija i politika bilansa, drugo izmenjeno i dopunjeno izdanje (Novi Sad: Feljton).
Martin, E. K. & Eubank, K. (2007) The North Carolina State Government Website Archives: A case study of an American government Web archiving project, New Review of Hypermedia and Multimedia, 13(1), pp. 7-26, https://doi.org/10.1080/13614560701423638.
Molineux, C. (2016) Life memory archive translation performance memory archive life: textual self-documentation in stand-up comedy, Comedy Studies, 7(1), pp. 2-12, https://doi.org/10.1080/2040610X.2016.1139794.
Mijić, R. & Popović, S. (2016) Finansijsko Računovodstvo (Banja Luka: City print).
Nikolić, G. (2020) Does it make sense to deepen the economic cooperation of the western balkan economies?, Economic Research-Ekonomska Istraživanja, 33(1), pp. 3453-3475, https://doi.org/10.1080/1331677X.2020.1774791.
Osborne, S.P., Radnor, Z., Kinder, T. & Vidal Martínez, I. (2015) The service framework: A public-service-dominant approach to sustainable public services, British Journal of Management, 26(3), pp. 424-438, https://doi.org/10.1111/1467-8551.12094.
Panikarova, S. (2019) Analysis of the effectiveness of the regional innovation system. A case study on polyethnic regions of the Russian Federation, Transylvanian Review of Administrative Sciences, Special Issue 2019, 1(1), pp. 41-58, https://doi.org/10.24193/tras.SI2019.3.
Pjanić, M., Milenković, N., Andrašić, J., Kalaš, B. & Mirović, V. (2020) Public debt’s predictors in EU: evidence from members and non-members of European Monetary Union, Economic Research-Ekonomska Istraživanja, 33(1), pp. 3562-3579, https://doi.org/10.1080/1331677X.2020.1776137.
Podgorski, B. (2020) Market reactions to unexpected political changes: evidence from advance emerging markets, Economic Research-Ekonomska Istraživanja, 33(1), pp. 1562-1580, https://doi.org/10.1080/1331677X.2020.1756370.
Popović, S. (2014) Socio-ekonomski faktori ograničenja razvoja agrara (Novi Sad: Feljton).
Popović, S., Novaković, S., Đuranović, D., Mijić, R., Grublješić, Ž, Aničić, J. & Majstorović, A. (2017) Application of international accounting standard-16 in a public company with predominantly agricultural activities, Economic Research-Ekonomska Istraživanja, 30(1), pp. 1850–1864, https://doi.org/10.1080/1331677X.2017.1383171.
Propheter, G. (2019) Do professional sport franchise owners overpromise and underdeliver the public? Lessons from Brooklyn’s Barclays Center, International Journal of Public Sector Management, 32(1), pp. 80-101, https://doi.org/10.1108/IJPSM-01-2018-0002.
Rabar, D., Grčić-Fabić, M. & Petrlić, A. (2020) Financial performance–efficiency nexus in public health services: A nonparametric evidence-based approach, Economic Research-Ekonomska Istraživanja, 33(1), pp. 3334-3355, https://doi.org/10.1080/1331677X.2020.1772844.
Radović, M., Vitomir, J. & Popović, S. (2019) The Importance of Implementation of Internal Audit in Enterprises Founded by the Republic of Serbia, Lex Localis - Journal of Local Self-Government, 17(4), pp. 1001-1011, https://doi.org/10.4335/17.4.1001-1011(2019).
Radović, M., Vitomir, J. & Popović, S. (2021) Impact of internal control in enterprises founded by local self-government units: the case of Repulbic of Serbia, Inzinerine Ekonomika-Engineering Economics, 32(1), pp. 82-90, https://doi.org/10.5755/j01.ee.32.1.23243.
Rajh, A. (2021) Records management and archiving in the pharmaceutical industry and regulatory authorities, The Journal of the Archives and Records Association, 42(1), pp. 79-94, https://doi.org/10.1080/23257962.2021.1873119.
Schneider, R. (1996) The national standards system network: An open window to the trilogy of standards, documentation, and quality, Quality Engineering, 9(2), pp. 279-285, https://doi.org/10.1080/08982119608919044.
Slijepčević, S., Rajh, E. & Budak, J. (2020) Determinants of corruption pressures on local government in the E.U., Economic Research-Ekonomska Istraživanja, 33(1), pp. 3492-3508, https://doi.org/10.1080/1331677X.2020.1774793.
Svoboda, P. (2007) Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards, Agricultural Economics - Prague, 53(10), pp. 446–474, https://doi.org/10.17221/927-AGRICECON.
Swarts, J. (2015) Help is in the Helping: An Evaluation of Help Documentation in a Networked Age, Technical Communication Quarterly, 24(2), pp. 164-187, https://doi.org/10.1080/10572252.2015.1001298.
Tackie, G., Mrafo-Yiadom, E. & Achina, S. (2016) Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems, International Journal of Business and Management, 11(11), pp. 184-195, https://doi.org/10.5539/ijbm.v11n11p184.
Tang, X.J. & Zhang, J.S. (2017) Voluntary Disclosure of Internal Control Audit Fees Can Improve the Independence of Internal Control Audit?, Auditing Research, 3, pp. 90-96.
Tintěra, J. (2019) Innovative housing policy tools for local governments in shrinking communities with a large share of privately owned apartments: a case study of Valga, Estonia, Transylvanian Review of Administrative Sciences, 15(Special Issue 2019), pp. 124-139, https://doi.org/10.24193/tras.SI2019.7.
Tonelli, D.F., Moreira, S.T.B., Mesquita, I., Silva, S.R. & Silva e Vasques, M.O. (2016) Uma pro¬posta de modelo analítico para a inovação na gestão pública, Revista do Serviço Pú¬blico, 67, pp. 59-84, https://doi.org/10.21874/rsp.v67i0.1089.
Topcu, M. & SerapÇoban, S. (2017) Financial development and firm growth in Turkish manufacturing industry: evidence from heterogeneous panel based non-causality test, Economic Research-EkonomskaIstraživanja, 30(1), pp. 1758-1769, https://doi.org/10.1080/1331677X.2017.1383179.
Ugrenović, V., Popović, V., Ugrinović, M., Filipović, V., Mačkić, K., Ljubičić, N., Popović, S. & Lakić, Ž. (2021) Black Oat (Avena strigosa Schreb.) Ontogenesis and Agronomic Performance in Organic Cropping System and Pannonian Environments, Agriculture 2021, 11(1), p. 55, https://doi.org/10.3390/agriculture11010055.
Vitomir, J., Tomaš-Miskin, S., Ivić, M. & Popović, S. (2020) Implementation of the Tender by the Municipal Service Administration from the Aspect of Management in the Municipalities of the Republic of Serbia, Lex Localis – Journal of Local Self-Government, 8(3), pp. 469 – 486, https://doi.org/10.4335/18.3.469-486(2020).
Williams, C. (2010) Principi menadžmenta (Beograd: Data Status).
Williams, C. (2012) On The Record: Towards a Documentation Strategy, Journal of the Society of Archivists, 33(1), pp. 23-40.
Wirth, P., Elis, V., Müller, B. & Yamamoto, K. (2016) Peripheralisation of Small Towns in Ger¬many and Japan – Dealing with Economic Decline and Population Loss, Journal of Rural Studies, 47, pp. 62-75, available at: https://kyushu-u.pure.elsevier.com/en/publications/peripheralisation-of-small-towns-in-germany-and-japan-dealing-wit (October 21, 2021).
Xie, W., Ye, C., Wang, T. & Shen, Q. (2020) M&A goodwill, information asymmetry and stock price crash risk, Economic Research-Ekonomska Istraživanja, 33(1), pp. 3385-3405, https://doi.org/10.1080/1331677X.2020.1773893.
Internet sources:
Law on Central Records of Real Owners ("Official Gazette of RS", No. 6/2020), available at: https://www.paragraf.rs/propisi.html (June 22, 2022).
Law on Central Records of Real Owners ("Official Gazette of RS", No. 41/2018 and 91/2019), available at: https://www.paragraf.rs/propisi.html (June 22, 2022).
Law on the Central Population Register of the Republic of Serbia ("Official Gazette of the RS", No. 17/2019), available at: https://www.paragraf.rs/glasila/rs/sluzbeni-glasnik-republike-srbije-17-2019.html (June 22, 2022).
Law on State Survey and Cadasters ("Official Gazette of RS", No. 72/2009, 18/2010, 65/2013, 15/2015 - decision US, 96/2015, 47/2017 - authentic interpretation, 113/2017 - other law, 27/2018 - other law, 41/2018 - other law and 9/2020 - other law), available at: https://www.paragraf.rs/propisi/zakon_o_drzavnom_premeru_i_katastru.html (June 22, 2022).
Published
2022-11-02
Issue
Section
Article
