شناسایی و رتبه‌بندی عوامل محیطی مؤثر بر استقرار بودجه‌ریزی عملیاتی در ایران

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8        Zhu, D. S.; Ni, F. Y.; Lin, Ch. W.; Hsu, Y. H.; and S. H. Chen (2010 ). “A Study on the Factors Affecting the Budget-Related Attitude of Hospital Departmental Managers and the Relationships of these Attitudes with Performance”. International Journal of Public Administration. No. 32, pp. 251-294.

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16    Poorzamani, Z. and B. Naderi (2012) “A Review of the Barriers to the Implementation of Operational Budgeting in Iranian Free Trade-Industrial Zones” Journal of Health Accounting, Vol. 1, No. 1, pp. 85-110.

17    Moradi, J.; Valipour, H.; Mansourabadi, A.; and R. Zare (2012). “Examining the Feasibility of Implementing Operating Budgeting: The Case Study of Shiraz Municipality”, Journal of Health Accounting, Vol. 1, Nos. 2 and 3, Ser. 2, pp. 85-109.

18    Kazemi, Z.; Ahmadkiadaliri, A.; Salehzade, R.; and M. Ramezanian (2012). “The Application of Data Envelopment Analysis for Operating Budgeting in Hospitals: A Case Study of the Selected Hospitals of 2008”. Journal of Health Accounting, Vol. 1, Nos. 2 and 3, Ser. 2, pp. 71-85.