ارزیابی تأثیر بکارگیری اطلاعات حاصل از اجرای نظام حسابداری بخش عمومی بر ‌‌‌تصمیم‌گیری و پاسخ‌گویی مدیران (مطالعه موردی: دانشگاه‌های ع‍لوم پزشکی استان تهران)

1      Pessina, E. A.; Nassi, G.; and A. Steccolini (2008). “Accounting Reforms: Determinants of Local Governmentʼs Choices”, Financial Accountability and Management, Vol. 24, No. 3, pp. 321-342.

2      Yamamoto, K. (1999). “Accounting System Reform in Japanese Local Governments”, Financial Accountability and Management, Vol. 15, Nos. 3 and 4, pp. 64-69.

3      Power, M. and R. Laughlin (1992). “Critical Theory and Accounting”, Critical Management Studies, Vol. 21, No. 5, pp. 441-465.

4      Aboulhalaj, M. (2011). “A New Approach to Financial Management in the Public Sector”, Hesabras, No. 55, pp. 65-73. [In Persian]

5      Ministry of Health and Medical Education, Headquarters of Planning and Performance Management (2016). “Operational Program of Controller and General Office of Financial Affairs”, Available at: http://op.mdar. behdasht.gov.ir/uploads/%D9%85%D8%A7%D9%84%DB%8C.pdf. [Online] [26 August 2017] [In Persian]

6      Lüder, K. and R. Jones (2003). Reforming Governmental Accounting and Budgeting in Europe, 1^st Edition, Frankfurt: Fachverlag Moderne Wirtschaft.

7      Babajani, J. (2006). “The Necessity of Using Accrual Accounting in the Public Sector and Evaluating it to Use in the Public Sector”, Payke Noor, Vol. 5, No. 4, pp. 4-26. [In Persian]

8      Kordestani, Gh.; Bakhtiari, M.; and M. Rahimpour (2010). “Investigating the Benefits of Applying Accrual Accounting in the Public Sector”, Audit Science, Vol. 10, No. 2, pp. 95-108. [In Persian]

9      Almasi, H. and S. M. Gholampour (2009). “The Role of Computational Rules and Regulations and Accrual Accounting System in the Improvement of Accountability Capacity”, Business Management, Vol. 1, No. 2, pp. 25-44. [In Persian]

10  Mahdavi, Gh. (2000). “Accountability System and Governmental Accounting in Iran”, Hesabras, No. 7, pp. 38-43. [In Persian]

11  Funnell, N. and Gh. Mahdavi (2003). “Public Sector Accountability and Accounting Information Systems in the Islamic Republic of Iran”, Iranian Journal of Information Science and Technology, Vol. 1, No. 2, pp. 32-45.

12  Mahdavi, Gh. and M. H. Maher (2013). “The Examination of Managers’ Attitudes toward the Quality of Financial Reports (Case Study: Fars Province University of Medical Sciences)”, Journal of HealthAccounting, Vol. 2, No. 1, pp. 78-96. [In Persian]

13  Esmaieli Kia, Q. and M. Molla Nazari (2016). “The Necessity of Changes in the Financial and Operational Accountability System of Public Universities and Identification of its Dimensions from the Expertsʼ and Academicsʼ View”, Empirical Research in Accounting, Vol. 5, No. 3, pp. 53-80. [In Persian]

14  Esmaieli Kia, Q. and M. Molla Nazari (2015). “A Framework for Evolution in the Financial and Operational Accountability Systems of Iranian Public Universities from the Expertsʼ Perspective”, Journal of Health Accounting, Vol. 4, No. 4, pp. 1-25. [In Persian]

15  Esmaieli Kia, Q.; Molla Nazari, M.; and M. Mataei (2015). “Implementing Full Costing Systems in Universites-Equirements, Benefits, and Challenges”, Accounting Research, Vol. 5, No. 1, pp. 19-36. ‎[In Persian]

16  Mahdavi, Gh. and N. Namazi (2017). “Ranking the Effective Measurements on the Tasks and Position of Internal Auditing Unit in the Executive Agencies”, Journal of Health Accounting, Vol. 5, No. 2, pp. 91-111. ‎[In Persian]

17  Pourzamani, Z. and D. Moinian (2015). “The Conformity of Qualitative Characteristics of Financial Reporting of the Universities of Medical Sciences with Public Sector Accounting Standards”, Journal of Health Accounting, Vol. 4, No. 3, pp. 20-44. [In Persian]

18  Aminimehr, A.; Hejazi, R.; and Z. Shahim Pormehr (2015). “Investigating Accrual Accounting Usefulness on Reporting Transparency and Accountability of the Universities Affiliated to the Ministry of Science, Research and Technology (A Case Study of Kharazmi University)”, Governmental Accounting, Vol. 2, No. 2, pp. 55-66. [In Persian]

19  Naghizadeh Baghi, A.; Soleimani, S.; Hassanzadeh, M.; and N. Khoda Bakhshi Hafshjani (2015). “Investigating the Effect of the Implementation of Accrual Accounting on the Accountability of Managers of the Universities of Medical Sciences in the North-West of Iran”, Journal of Health Accounting, Vol. 4, No. 1, pp. 81-94. [In Persian]

20  Salari, M. R.; Mohammadzade, A.; and R. Kianimavi (2014). “The Effect of Implementation of the Accrual-Based Financial System on Transparency and Accountability of Qazvin University of Medical Sciences”, Journal of Qazvin University of Medical Sciences, Vol. 18, No. 3, pp. 41-46. [In Persian]

21  Zalaghi, H. (2014). “Evaluating the Effect of New Financial System of the Ministry of Health and Medical Education on the Financial and Operational Accountability of the Universities of Medical Sciences in the West District of Iran”, Journal of Health Accounting, Vol. 3, No. 3, pp. 59-78. [In Persian]

22  Babajani, J. and M. Chahardahcherikki (2012). “Identifying Users of Municipalities Financial Reports, their Information Needs and their Purposes of Using Financial Reports”, Financial Accounting Research, Vol. 3, No. 14, pp. 1-18. [In Persian]

23  Osloob, A. and A. Pakmaram (2015). “The Role of Establishment of Accrual Accounting in the Quality of Decisions Making by Financial Management (Case Study: West Azarbaijan University of Medical Sciences)”, Healthcare Management, Vol. 6, No. 2, pp. 73-79. [In Persian]

24  Moshdei, M.; Rojuee, M.; and F. Ghanbari (2015). “Investigation of the Relationship between Accrual Accounting and Accountability in Governmental Organizations of Iran”, International Journal of Basic Sciences and Applied Research, Vol. 4, No. 5, pp. 293-298.

25  Babatunde, S. A. (2013). “The Effects of Adoption of Accrual-Based Budgeting on Transparency and Accountability in the Nigerian Public Sector”, International Journal of Governmental Financial Management, Vol. 8, No. 1, pp. 38-49.

26  Sousa, R.; Vasconcelos, A.; Caneca, R.; and J. Niyama (2013). “Accrual Basis Accounting in the Brazilian Public Sector: Empirical Research on the Usefulness of Accounting Information”, Revista Contabilidade & Financas, Vol. 24, No. 63, pp. 219-230.

27  Cangiano, M. (1996). “Accountability and Transparency in the Public Sector: The New Zealand Experience”, IMF Working Paper 96/122, Available at:http://unpan1.un.org/intradoc/groups/public/documents/apcity/unpan034363.pdf. [Online] [11 November 2017]  

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

29   Salleh, K. (2014). “Accrual Accounting in Government: Is Fund Accounting Still Relevant?”, Social and Behavioral Sciences, Vol. 164, pp. 172-179.