بررسی نگرش مدیران نسبت به کیفیت گزارش‌های مالی ارائه شده (مورد مطالعه: دانشگاه علوم پزشکی و خدمات بهداشتی درمانی استان فارس)

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2        Talaneh, A. R. (2001). “The Destitution and Richness of Major Purpose of Financial Reporting”. The Accountant Journal, No. 144, pp. 3-6 & 82-85. [In Persian]

3        Mojtahedzadeh, V. and E. Chitsazan (2005). “The Analysis of Information Efficiency of Periodical Financial Reports Conducted based on Accounting Standard No. 22 to Influence Consumer Decisions”. Journal of Accounting Knowledge and Research, No. 2. pp. 20-29. [In Persian]

4        Mirshekary, S. and S. M. Saudagaran (2005). “Perceptions and Characteristics of Financial Statement Users in Developing Countries: Evidence from Iran”. Journal of International Accounting, Auditing and Taxation, Vol. 14, No. 1, pp. 33-54.

5        International Federation of Accountants (IFAC) (2010). Recommendations for the G-20 Nations-Meeting of June 26-27, 2010. www.ifac.org/financial-crisis. [online] [15 June 2011].

6        Amir Aslani, H. (2000). “Toward the Achievement of a New Approach to Financial Reporting in the Governmental Sector: Reviewing Statement Number 34 of Standard Board”. The Monthly Journal of Accounting, No. 7, pp. 54-62. [In Persian]

7        Kurdestani, Gh. And M. Nasiri (2009) “The Efficacy of Financial Reporting and the Enhancement of Accountability Level in Private Sectors” Vol. 25, No. 209, pp. 58-65. [In Persian]

8        Etemadi, H. and Z. Diyanati Deylami (2009). “The Effect of the Ethical Perspective of Financial Managers on the Quality of Financial Reports of the Companies”. The Quarterly of Ethics in Science and Technology, Nos. 1 & 2, pp. 11-22. [In Persian]

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12    Sinclair, A. (1995). “The Chameleon of Accountability: Forms and Discourses”. Accounting, Organizations and Society, Vol. 20, Nos. 2 & 3, pp. 219-37.

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14    Yilmaz S.; Beris Y.; and R. Serrano-Berthet (2010). “Linking Local Government Discretion and Accountability in Decentralisation”. Development Policy Review, Vol. 28, No. 3, pp. 259-293.

15    Skogstad, G. (2011). “Contested Accountability Claims and GMO Regulation in the European Union”. Journal of Common Market Studies, Vol. 49, No. 4, pp. 895-915.

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18    Scott, C. (2000). “Accountability in the Regulatory State”. Journal of Law and Society, Vol. 27, Issue. 1, pp. 38-60.

19    Coy, D.; Fischer, M.; and G. Teresa (2001). “Public Accountability: A New Paradigm for College and University Annual Reports”. Critical Perspectives on Accounting, Vol. 12, No. 1, pp. 1-34.

20    Guarini, E. (1999). “Communicating Results to Citizens: Empirical Issues from the US, New Zealand and Italian Local Government Reporting Systems”. Paper presented at the International Conference on Accounting, Auditing & Management in Public Sector Reforms (Zaragoza, September). [online] [15 June 2011].

21    Weale, A. (2011). “New Modes of Governance, Political Accountability and Public Reason”. Government and Opposition,Vol. 46, No. 1, pp. 58-80.

22    International Federation of Accountants (IFAC) (2010). Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities, www.aasb.gov.au/admin/file/content105/c9/IPSASB-ED-Conceptual-Framework-Phase-1.pdf. [online] [15 June 2011].

23    Coy, D.; Dixon, K.; Buchanan, J.; and G. Tower (1997). “Recipients of Public Sector Annual Reports: Theory and An Empirical Study Compared”. British Accounting Review, Vol. 29, No. 1, pp. 103-27.

24    Mack, J. and C. Ryan (2007). “Is There an Audience for Public Sector Annual Reports: Australian Evidence?” International Journal of Public Sector Management, Vol. 20, No. 2, pp. 134-146.

25    Babajani, J. (2003). “Governmental Accounting Development and Accountability Based on GASB Statement No. 34”. The Humanities and Social Studies Bulletin, Vol. 3, No. 8, pp. 35-61. [In Persian]

26    Hendrickson, E. S. and M. F. V. Breda (1992). Accounting Theory. Illinois: IRWIN.

27    Hakimi Najafabadi, A. (2006). “A Theoretical Investigation of the Necessity of Accounting Standards Codification for Executive Governmental Systems” M.A. thesis in Accounting: Shiraz University, Shiraz, Iran. [In Persian]

28    Tariqi, A. (2009). “An Evaluation of the Advantages of Implementation of Assurance Accounting in Tehran University of Medical Sciences”. Ministry of Health and Medical Education, Accrual Accounting Pamphlet. [In Persian]

29    Babajani, J. and A. Madadi (2009). “Feasibility in the Accounting and Financial Reporting of State-Run Universities in Iran”. The Iranian Accounting and Auditing Review, No. 56, pp. 3-20. [In Persian]

30    Babajani, J. (2010). “The Necessity of Codification of Accounting and Financial Reporting Standard in The Private Sector and the Challenges it Faces”, The Accountant Journal, No. 49, pp. 67-73. [In Persian]

31    Gord, A. and A. Karimi (2011). “A Review of the Effects of Cash Accounting Versus Accrual Accounting on Financial Outcome and Operationalization of Shahid Beheshti University of Medical Sciences”, The Knowledge of Accounting Quarterly, Vol. 11, No. 4. pp. 6-21. [In Persian]

32    Mahdavi, G. and N. R. Namazi (2012). “An Investigation of University Staff and Accountants Towards the Status of Governmental Accounting in Iranian Universities: The Case Study of Shiraz University”. Journal of Accounting Advances, Vol. 4, No. 1, pp. 137-166. [In Persian]

33    Pina, V. and L. Torres (2003). “Reshaping Public Sector Accounting: An International Comparative View”. Canadian Journal of Administrative Sciences, Vol. 20, No. 4, pp. 334-350.

34    Fischer, M.; Gordon, T.; and M. Kraut (2010). “Meeting User Information Needs: The Impact of Major Changes in FASB and GASB Standards on Financial Reporting By Colleges and Universities”. Journal of Accounting and Public Policy, Vol. 29, Issue. 4, pp. 374-399.

35    Palmer, P. D. (2011) “Exploring Attitudes to Financial Reporting in the Australian Not-for-profit Sector”. Accounting & Finance, Available at: http://www.onlinelibrary.wiley.com/doi/10.1111/j.1467-629X.2011.00456.x/

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36    Cohen, S. (2012). “Cash Versus Accrual Accounting Measures in Greek Municipalities: Proxies or not for Decision–Making? ” International Journal of Accounting, Auditing and Performance Evaluation, Vol. 8, No. 3, pp. 203-222.

37    Sutton, S. G. (2000). “The Changing Face of Accounting Technology Dominated World.” International Journal of Accounting Information Systems, Vol. 1, No. 1, pp.1-8.