بررسی رابطه بین حسابداری تعهدی و بودجه‌ریزی مبتنی بر عملکرد (مطالعه موردی: وزارت بهداشت، درمان و آموزش پزشکی کشور)

1      Farzad, M.; Ghasemi, M.; Arab Avval, M.; and A. Ramezani (2014). “The Obstacles in Implementing Operational Budgeting in the Authorities of Sistan and Baluchestan Province, Iran”, Rostamineh Journal,Vol. 6, No. 2, pp. 44-53. [In Persian]

2      Hajiha, Z. and A. Salarvand (2013). “Identifying and Ranking the Effective Environmental Factors of Implementation of Operational Budgeting in Iran”, Journal of Health Accounting, Vol. 2, No. 2, pp. 33-50. [In Persian]

3      Moradi, J.; Valipoor, H.; Razi, M.; Mansoor-abadi, A.; and R. Zari (2012). “The Feasibility of Implementation of Operational Budgeting Based on SHAH Model (A Case Study: Shiraz Municipality)”, Journal of Accounting Knowledge and Management Auditing, Vol. 1, No. 4, pp. 65-83. [In Persian] 

4      Allen S. (2007). “Performance Budgeting and Accrual Budgeting: Decision Rules or Analytic Tools?”, OECD Journal on Buddgeting, Vol. 7, No. 2, pp. 109-139.

5      Abolhallaj, M.; Bastani, P.; Ramezanian, M.; and H. Hamidi (2015). “The Accomplishments of Implementing the Alteration of Accounting System from Cash to Accrual in the Universities of Medical Sciences in Iran (A Qualitative Study)”, Sadra Medical Scince Journal, Vol. 3, No. 3, pp. 97-106. [In Persian]

6      Daneshfard, K. and S. Shiravand (2012). “The Obstacles in Implementing Operational Budgeting in the Treatment Domain in the Ministry of Health and Medical Education”, Journal of Gorgan University of Medical Sciences, Vol. 14, No. 2, pp. 90- 96. [In Persian]

7      Teresa, C. (2005). “Government Performance: Lessons and Challenges”, OECD Journal on Buddgeting, Vol. 5, No. 1, pp.127-151.

8      Babajani, J. (2007). “The Necessity of Applying Accrual Accounting in the Public Sector and its Evaluating for Use in the Public Sector in Iran”, Journal of Peyknoor, Vol. 5, No. 4, pp. 4-26. [In Persian]

9      Hasan-abadi, M. and A. Najar Sarraf (2008). A Comprehensive Modelof OperationalBudgeting System, 3^rd Edition, Tehran: Industrial Research and Training Centre of Iran Publications.  [In Persian]

10   Mohammadipoor, R. and Z. Ahmadi (2013). “Investigating the Role of Accrual Accounting in the Implementation of Accrual Budgeting and the Status of Operational Audit”, Hesabras, No. 67, pp. 106-115. [In Persian]

11  Safarzadeh, M. (2011). “Operational Budgeting: Is Accrual Accounting Necessary?”, Hesabras, No. 55, pp. 1-12 [In Persian]

12  Mogharreb, S. M. (2010). “Investigating and Identifying the Requirements and Obstacles in Implementing Operational Budgeting in the Universities of Medical Sciences of Iran”, M. A. Thesis in Public Administration, Payame Noor University of Tehran. [In Persian]

13  Fatemi, M. (2011). “Accrual Accounting and Operational Budgeting in the Public Sector”, Hesabras, No. 55, pp. 1-9. [In Persian]

14  Jaafari, H.; Evazzadeh, Z.; Keshtkar, Mina; and R. Roshankar (2012). “The Present Obstacles in Implementing Operational Budgeting System from the Viewpoint of Managers and Financial Administrators of Educational Hospials of Ahvaz Jundishapour University of Medical Sciences”, Journal of Jundishapur University of Medical Sciences, Vol. 4, No. 4, pp. 9-15. [In Persian]

15  Vakilifard, H. and F. Nazari (2012). “The Effective Factors on the Implementation of Accrual Accounting System in the Institutions Affiliated to the Ministry of Health and Medical Education”, Journal of Health Accounting, Vol. 1, No. 1, pp. 111-125. [In Persian]

16  Poorzamani, Z. and B. Naderi (2012). “Investigating the Obstacles in Implementing Operational Budget in Iranian Free Trade-Industrial Zones”, Journal of Health Accounting, Vol. 1, No. 1, pp. 1-16. [In Persian]

17  Poorali, M. and S. Kakvan (2014). “The Necessities of Operational Budgeting (A Case Study: Babol University of Medical Sciences)”, Journal of Audit Science, Vol. 14, No. 57, pp. 191-217. [In Persian]

18  Diamond, J. (2005). “Performance Budgeting-Is Accrual Accounting Required?”, International Monetary Fund, Vol. 19, No. 4, pp.1-29.

19  Kim, J. M. and N. Park (2007). “Performance Budgeting in Korea”, OECD Journal on Buddgeting, Vol. 7, No. 4, pp. 1-11.

20  Lu, Y.; Willoughby, K.; and S. Arnett (2011). “Performance Budgeting in the American States, What's Law got to do with it?”, State and Local Government Review Journal, Vol. 43, No. 2, pp. 79-94.

21  Pakmaram, A.; Esgandari, K.; Babaei, K. and M. Khalili (2012). “Identifying and Prioritizing Effective Factors in the Performance Based Budgeting in Elecommunications Company with TOPSIS Method”, African Journal of Business Management, Vol. 6, No. 24, pp. 7344-7353.

22  Tiankai W. and B. Sue (2012). “PART: An Attempt in Federal Performance-based Budgeting”, The Innovation Journal: The Public Sector Innovation Journal, Vol. 17, No. 2, pp.1-16.

23  Sebastian, D.; Becker, T. J.; and P. Skærbæk (2014). “The Translation of Accural Accounting and Budgeting and the Reconfiguration of Public Sector Accountant’s Identities”, Critical Perspectives on Accounting, Vol. 25, Nos. 4 and 5, pp. 324-338.

24  Asadi Zarech, T. (2010). “Identifying and Analyzing the Obstacles and Difficulties in Implementing Operational Budgeting in the Executive Organizations (A Case Study: The Authorities in Yazd Province”, M. A. Thesis in Business Management, Department of Economics, Management and Accounting, Yazd University. [In Persian]