ارزیابی تأثیر نظام نوین مالی وزارت بهداشت، درمان و آموزش پزشکی بر پاسخ‌گویی مالی و عملیاتی دانشگاه‌های علوم پزشکی منطقه غرب کشور

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2        Dechow, P. M. and D. J. Skinner (2000). “Earning Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators”, Accounting Horizons, Vol. 14, No. 2, pp. 235-250.

3        Kordestani, Gh.; Bakhtiari, M.; and M. Rahimpour (2009). “Investigating the Advantages of Applying Accrual Accounting in the Public Sector”, Journal of Audit Science, Vol. 10, No. 2, pp. 95-108. [In Persian]

4        Arshad, R.; Omar, S. N.; and F. Awang (2013). “Moving from Rule-based to Principle-based in Public Sector: Preparers-Perspective”, International Journal of Scocial, Human Science and Engineering, Vol. 7, No. 2, pp. 86-89.

5        Kordestani, Gh. and M. Nasiri (2009). “Financial Reporting Efficiency and Promoting the Level of Accountability in the Public Sector”, Hesabdar, Vol. 25, Nos. 208 and 209, pp. 58-65. [In Persian]

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8        Jamshidi Navid, B. and Z. Noori (2013). “Investigating the Effects of the Islamic Cultural Values Based on Hofstede Dimensions on Financial Reporting Transparency and Accountability Level (A Case Study: The Ministry of Health and Medical Education)”, Journal of Health Accounting, Vol. 2, No. 6, pp. 1-18. [In Persian].

9        Barton, A. (2007). “Accrual Accounting and Budgeting Systems Issues in Australian Governments”, Australian Accounting Review, Vol. 17, No. 41, pp. 38-50.

10    Babajani, J.; Bozorg Asl, M.; Banaie, M.; Safaie-nasab, A.; Mahdavi, Gh.; and M. Saffar (2011). “The Round Table on the Challenges of Formulating the Standards of Governmental Accounting”, Hesabras, No. 55, pp. 30-45. [In Persian]

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13    The Center of Budget and Monitoring Performance in the Ministry of Health and Medical Education (2014). The Original and Final File of the Financial Statements, Original and Integrative. Tehran: The Website of the Center of Budget and Monitoring Performance in the Ministry of Health and Medical Education. Available at: http://mana germali.mo hme.gov.ir/. [In Persian][Online][11 December 2014]

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19    Gard, A. and A. Karimi (2011). “Investigating the Effects of Change in the Method of Cash Accounting to Accrual Accounting on Financial and Operational Performance of Shahid Beheshti University of Medical Sciences”, Journal of Audit Science, Vol. 11, No. 4, pp. 6-21. [In Persian]

20    Vakili-fard, H. and F. Nazari (2011). “The Effective Factors of Implementing Accrual Accounting System in the Affiliated Institutes of the Ministry of Health and Medical Education”, Journal of Health Accounting, Vol. 1, No. 1, pp. 111-125. [In Persian].

21    Rahmani, A. and M. Rezaie (2011). “Accrual Accounting, the Background of Function Auditing in the Public Sector”, Journal of Political and Economic Ettelaat, Vol. 283, No. 7, pp. 262-271. [In Persian]

22    Maleki, M.; Haji Nabi, K.; Rahati, M.; and M. Beheshti (2013). “Investigating the Amount of Difference between Accrual and Cash Accounting and Its Effect on the Resources and Expenditure in Kashan University of Medical Sciences”, Journal of Health Accounting, Vol. 2, No. 3, pp. 40-53. [In Persian]

23    Mahdavi, Gh. and M. Maher (2013). “Investigating the Managers’ Attitude toward the Quality of the Presented Financial Reports (A Case Study: Fars Province University of Medical Sciences)”, Journal of Health Accounting, Vol. 2, No. 3, pp. 78-96. [In Persian]

24    Hajiha, Z. and A. Ostad Mirzaie (2013). “Investigating and Comparing the Attitudes of the Auditors of the Supreme Audit Court of Iran and the Auditors of the Ministry of Economic Affairs and Finance about the Effect of Accrual Accounting on the Promotion of Qualitative Characteritics of Financial Performance Report of the Government in Iran”, Journal of Health Accounting, Vol. 2, No. 4, pp. 19-39. [In Persian]