پیامدهای بکارگیری استانداردهای حسابداری بخش عمومی از دیدگاه مسئولیت پاسخ‌گویی در چارچوب چک‌لیست نشان ملی پاسخ‌گویی (مطالعه موردی: بیمارستان‏های دولتی استان فارس)

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13  Naghizadeh Baghi, A.; Soleimani, S.; Hassanzadeh, M.; and N. Khodabakhshi Hafeshjani (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]

14  Amini Mehr, A.; Hejazi, R.; and Z. Shahim Pormehr (2015). “Investigation the Usefulness of Accrual Accounting Basis in Reporting Transparency and Accountability in Universities Affiliated to the Ministry of Science, Research and Technology (A Case Study: Kharazmi University)”, Journal of Public Accounting, Vol. 1, No. 2, pp. 55-66. [In Persian]

15  Ismaili Kia, Gh. and M. Mollanazari (2016). “Identifying Barriers and Constraints to Implement Reforms in Financial and Operational Accountability System of Iranian State Universities”, Journal of Accounting Advances, Vol. 8, No. 2, pp. 1-29. [In Persian]

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Accountability: Toward a More Reliable Foundation for Regulation”, Public Administration Review, Vol. 63, No. 1, pp. 3-15.

19  Torres, L. (2004). “Accounting and Accountability: Recent Developments in Government Financial Information Systems”, Public Administration and Development, Vol. 24, No. 5, pp 447-456.

20  Bowrey, G. (2007). “Have Recent Financial Reforms Improved Financial Accountability in the Australian Commonwealth Public Sector?”, Australasian Accounting, Business and Finance Journal, Vol. 1, No. 3, pp. 34-48.

21  Perego, P. and F. Verbeeten (2015). “Do ‘Good Governance’ Codes Enhance Financial Accountability? Evidence from Managerial Pay in Dutch Charities”, Financial Accountability & Management, Vol. 31, No. 3, pp. 316-344.

22  Ntim, C. G.; Soobaroyen, T.; and M. Broad (2017). “Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions”, Accounting, Auditing & Accountability Journal, Vol. 30, No. 1, pp, 65-118.

23  Kromm, S. K. (2017). “Accountability in Ontario’s Acute Care Hospital Sector and Its Effect on Organizational Strategic Priorities”, Ph. D. Dissertation, University of Toronto, Available at: https://ihpme.utoronto. ca. [Online][9 October 2019]

24  Danhoundo, G.; Nasiri, K.; and M. E. Wiktorowicz (2018), “Improving Social Accountability Processes in the Health Sector in Sub-Saharan Africa: A Systematic Review”, BMC Public Health, Vol. 18, No. 1, pp. 497-504.

25  Choi, J. H. (2018). “Accrual Accounting and Resource Allocation: A General Equilibrium Analysis”, 17^thAnnual Carnegie Mellon Accounting Mini Conference and Junior Accounting Theory Conferencefor Helpful Comments, Available at: www.gsb.stanford.edu.[Online][9 October 2019]

26  Yapa, P. W. S. and S. L. Ukwatte (2015). “The New Public Financial Management (NPFM) and Accrual Accounting in Sri Lanka”, Research in Accounting in Emerging Economies, Vol. 15, pp. 7-50.

27  Matt, A.; McNaught, T.; and S. Samji (2018). “Opening Adaptation Windows onto Public Financial Management Reform Gaps in Mozambique”, CID Faculty Working Paper, Available at: https://bsc.cid. harvard.edu.[Online][9 October 2019]