اثر کنترل بودجه بر انحرافات و انعطاف‌پذیری بودجه شهرداری‌های کشور (در دوران‌های ثبات و تلاطم بودجه‌ای)

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2        Ziari, K.; Mahdi, A.; and M. Mahdian Bahmaniri (2013). “Studying and Identifying the Financial Resources and Providing Solutions for Improving the Consistency of the Revenues of Manucipalities; A Case Study: The Municipality of Mahabad”, Urban Management, Vol. 5, No. 31, pp. 107-124. [In Persian]

3        Johansson, T. and S. Siverbo (2014). “The Appropriateness of Tight Budget Control in Public Sector Organizations Facing Budget Turbulence”, Management Accounting Research, Vol. 25, No. 4, pp. 271-283.

4        Jalali, E. (2014). “Are Manucipalities Managed by Government Budget?”, The Management of Public Revenues, Mashhad Municipality, Available at: daramad.mashhad.ir/articles [Online] [25 January 2014]. [In Persian]

5        Ebrahimi, S.; Fardani, Z.; Nabi, M.; and N. Valiani (2009). “Investigating and Analyzing the Strategic Implementation of Operational Budgeting in Isfahan Manucipality (via Matrix SWOT)”, The 3^rd International Conference on Operational Budgeting, Tehran, June, 22 and 23^th. [In Persian]

6        Rasoulian, M. and A. Hossein Ali (2007). “Operational Budgeting: A Model for the Enhancement of the Financial Management System in Municipalities”, Proceedings of the 1^st International Conference on Operational Budgeting, Tehran, June, 21 and 22^th, pp. 136-140. [In Persian]

7        Maltritz, D. and S. Wüste (2015). “Determinants of Budget Deficits in Europe: The Role and Relations of Fiscal Rules, Fiscal Councils, Creative Accounting and the Euro”, Economic Modelling, Vol. 48, pp. 222-236.

8        Becker Sebastian, D. (2014). “When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment”, European Accounting Review Forthcoming, HEC Paris Research Paper No. ACC-2014-1035, Available at: www.ssrn.com. [Online] [25 March 2014]

9        Özer, G. and E. Yılmaz (2011). “Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack”, Business and Economics Research Journal, Vol. 4, pp. 1-18.

10    Sameti, M. and E. Bakhshayesh (2012). “An Analysis of the Formation of Economic Rent in the Combination of Revenues of Isfahan Municipality Budget with an Emphasis on Floor Area Ratio Sales”, Iranian Journal of Economic Research, Vol. 12, No. 3, pp. 66-47. [In Persian]

11    Daneshfard, K. and M. Naseri (2011). “The Causes of Budgeting Deviation of Total Government Budget from the Aims of the Economic, Social, and Cultural Development Plans in Iran”, Journal of Public Administration, Vol. 2, No. 2, pp. 35-52. [In Persian]

12    Allama Haeri, F. and B. Mirzaee Boroujeni (2009). “Financial Controller Supervisory Role in the Preparation and Implementation of the Budget of Government Agencies”, M. A. Thesisin Governmental Management, University of Dehaghan. [In Persian]

13    Mahdavi, Gh. and M. Gol Mohammadi (2012). “An Investigation into the Level of Familiarity of Chief Financial Officers with New Methods of Budgeting in Fars Province Authorities”, Journalof Health Accounting, Vol. 1, No. 1, pp. 85-110. [In Persian]

14    Moradi, J.; Valipour, H.; Mansourabadi, A.; and R. Zare (2012). “The Feasibility of Implementing Performance-Based Budgeting: The Case Study of Shiraz Municipality”, Journalof Health Accounting, Vol. 1, Nos. 1 and 2, pp. 85-109. [In Persian]

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

16    Rezaie, N. and J. Rostami (2014). “The Necessities of Implementing Performance-Based Budgeting in Urmia University of Medical Sciences (A Case Study: Mahabad Imam Khomeini Hospital)”, Journalof Health Accounting, Vol. 3, No. 3, pp. 40-58. [In Persian]