باباجانی، جعفر. (1386). ضرورت استفاده از حسابداری تعهدی در بخش عمومی و ارزیابی آن جهت استفاده در بخش عمومی ایران. فصلنامه پیک نور (علوم انسانی)، 4، 3-5.
باباجانی، جعفر؛ آذر، عادل؛ معیری، مرتضی. (1392). عوامل و محرکهای تحول در نظام پاسخگویی مالی و عملیاتی بخش عمومی ایران. مطالعات تجربی حسابداری مالی، 37، 1-38.
رحمانی، علی؛ رضایی، مهدی. (1390). حسابداری تعهدی زمینهساز حسابرسی کارکرد در بخش عمومی. اطلاعات سیاسی – اقتصادی، 283، 262-271.
غلامی، ملک محمد؛ فخاری، حسین؛ ملکیان، اسفندیار. (1398). تبیین عوامل مؤثر بر اجرای استانداردهای حسابداری بخش عمومی در ایران. حسابداری دولتی، 5(2)، 69-84.
مرادی، محمد؛ صفیخانی، رضا. (1395). تحلیل پژوهشهای حسابداری بخش عمومی در ایران و جهتگیری تحقیقات آتی. بررسیهای حسابداری و حسابرسی، 23(4)، 547-574.
Adhikari, P., & Jayasinghe, K. (2017). Agents in focus’ and ‘Agents in context’: the strong structuration analysis of central government accounting practices and reforms in Nepal. Accounting Forum, 41, 96-115.
Agasisti, T., Catalano, G., & Erbacci, A. (2018). How resistance to change affects the implementation of accrual accounting in Italian public universities: a comparative case study. International Journal of Public Administration, 41(12), 946-956.
Anessi Pessina, E., Barbera, C., Sicilia, M., & Steccolini, I. (2016). Public sector budgeting: a European review of accounting and public-management journals. Accounting, Auditing and Accountability, 29)3(, 491-519.
Anthony, R. N., & Young, D. W. (2003). Management control in nonprofit organizations. McGraw-Hill.
Antipova, T., & Bourmistrov, A. (2013). Is Russian public sector accounting in the process of modernisation? An analysis of accounting reforms in Russia. Financial Accountability and Management, 29, 442-478.
Bandy, G. (2015). Financial Management and Accounting in the Public Sector. Routledge, London.
Becker, S.D., Jagalla, T., & Skaerbaek, P. (2014). The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants. identities, Critical Perspectives on Accounting, 25, 324-338.
Bolivar, M., Galera, A., & Munoz, L. (2014). New development: the role of accounting in assessing local government sustainability. Public Money and Management, 34(39), 233-236.
Bonollo, E. (2022). Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects. Journal of Public Budgeting, Accounting & Financial Management, 35(6), 1-27.
Broadbent, J., & Guthrie, J. (2008). Public sector to public services: 20 years of contextual accounting research. Accounting, Auditing and Accountability Journal, 21, 129-169.
Brunsson, N. (1989). The Organisation of Hypocrisy: Talk, Decision and Actions in Organisations. John Wiley & Sons, Chichester.
Caccia, L., & Steccolini, I. (2006). Accounting change in Italian local governments: what’s beyond managerial fashion?. Critical Perspectives on Accounting, 17,154-174.
Caperchione, E. (2000). Trends and open issues in governmental accounting systems: some elements of comparison. In Comparative issues in local government accounting (pp. 69-85). Boston, MA: Springer US.
Christiaens, J., Vanhee, C., Manes-Rossi, F., Aversano, N., & van Cauwenberge, P. (2015). The effect of IPSAS on reforming governmental financial reporting: An international comparison. International Review of Administrative Sciences, 81(1), 158-177.
Connolly, C., & Hyndman, N. (2006). The actual implementation of accruals accounting: Caveats from a case within the UK public sector. Accounting, Auditing and Accountability Journal, 19, 272-290.
Edwards, J.R. (2021). Cash to accruals accounting in British central government: a journey through time. Financial Accountability and Management, 12, 1-20.
Ellwood, S. (2009). Accounting for (a) public good: public healthcare in England. Financial Accountability and Management, 25, 411-433.
Goddard, A. (2010). Contemporary public sector accounting research – an international comparison of journal papers. The British Accounting Review, 42, 75-87.
Greenwood, M., Baylis, R., & Tao, L. (2017). Regulatory incentives and financial reporting quality in public healthcare organisations. Accounting and Business Research, 47(7), 831-855.
Grossi, G., & Soverchia, M. (2011). European Commission adoption of IPSAS to reform financial reporting. Abacus, 47, 525-552.
Guthrie, J., Ricceri, F., & Dumay, J. (2012). Reflections and projections: a decade of intellectual capital accounting research. The British Accounting Review, 44, 68-82.
Harun, H., Van-Peursem, K., & Eggleton, I. (2015). Indonesian public sector accounting reforms: dialogic aspirations a step too far?. Accounting, Auditing and Accountability Journal, 28, 706-738.
Hepworth, N. (2003). Preconditions for successful implementation of accrual accounting in central government. Public Money and Management, 23(1), 37-47.
Hodges, R., & Mellett, H. (2003). Reporting public sector financial results. Public Management Review, 5, 99-113.
Hopper, T., Lassou, P., & Soobaroyen, T. (2017). Globalisation, accounting and developing countries. Critical Perspectives on Accounting, 43, 125-148.
Humphrey, C. (1994). Reflecting on attempts to develop a financial management information system for the probation service in England and Wales: some observations on the relationship between the claims of accounting and its practice. Accounting, Organisations and Society, 19, 147-178.
Hyndman, N., Liguori, M., Meyer, R., Polzer, T., Rota, S., Seiwald, J., & Steccolini, I. (2017). Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria. Public Management Review, 20, 1374-1399.
Jacobs, J. (2005). A reforming accountability: GPs and health reform in New Zealand. International Journal of Health Planning and Management, 12, 169-185.
Kuhlmann, S., & Bouckaert, G. (2016). Local Public Sector Reforms in Times of Crisis. London: Palgrave Macmillan.
Lapsley, I., Mussari, R., & Paulsson, G. (2009). On the adoption of accrual accounting in the public sector: A self-evident and problematic reform. European Accounting Review, 18(4), 719-723.
Lassou, J.C.P., Hopper, T., & Ntim, C. (2021). Accounting and development in Africa. Critical Perspective on Accounting, 78, 102-131.
Lawrence, S., Alam, M., & Lowe, T. (1994). The great experiment: financial management reform in the NZ health sector. Accounting, Auditing and Accountability Journal, 7(3), 68-95.
Liberati, A., Altman, D. G., Tetzlaff, J., Mulrow, C., Gøtzsche, P. C., Ioannidis, J. P. A., & Moher, D. (2009). The PRISMA statement for reporting systematic reviews and meta-analyses of studies that evaluate health care interventions: Explanation and elaboration. Journal of Clinical Epidemiology, 62(10), 1–34.
Liguori, M. (2012). Radical change, accounting and public sector reforms: a comparison of Italian and Canadian municipalities. Financial Accountability and Management, 28(1), 437-463.
Lowe, A., & Doolin, B. (1999). Casemix accounting systems: new spaces for action. Management Accounting Research, 10, 181-201.
Mauro, S., Cinquini, L., & Grossi, G. (2016). Insights into performance-based budgeting in the public sector: a literature review and a research agenda. Public Management Review, 19, 911-931.
Mimba, N., Helden, G., & Tillema, S. (2007). Public sector performance measurement in developing countries. Journal of Accounting and Organisational Change, 3(3), 192-208.
Mir, M., & Rahaman, A.S. (2006). Leadership, accounting, and the reform process of a public sector agency: a narrative analysis. Financial Accountability and Management, 22, 157-178.
Nakmahachalasint, O., & Narktabtee, K. (2019). Implementation of accrual accounting in Thailand’s central government. Public Money and Management, 39(2), 139-147.
Newberry, S. (2009). Sector neutrality’ and NPM ‘incentives’: their use in eroding the public sector. Australian Accounting Review, 13(30), 28-34.
Nor-Aziah, A., & Scapens, R.W. (2007). Corporatisation and accounting change: The role of accounting and accountants in a Malaysian public utility. Management Accounting Research, 18, 209-247.
Ongaro, E., & Van Thiel, S. (2018). The Palgrave Handbook of Public Administration and Management in Europe. Palgrave Macmillan.
Oulasvirta, L. (2014). The reluctance of a developed country to choose International Public Sector Standards of the IFAC. A critical case study. Critical Perspectives on Accounting, 25, 272-285.
Pallot, J. (2001). A decade in review: New Zealand’s experience with resource accounting and budgeting. Financial Accountability and Management, 17, 383-400.
Pilcher, R. (2011). Implementing IFRS in local government: institutional isomorphism as NPM goes mad?. Local Government Studies, 37(4), 367-389.
Pollitt, C., & Bouckaert, G. (2017). Public Management Reform: A Comparative Analysis–Into the Age of Austerity (4th ed.). Oxford University Press, Oxford.
Polzer, T., Adhikari, P., Nguyen, C., & Garseth-Nesbakk, L. (2021). Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review. Journal of Public Budgeting, Accounting and Financial Management, 3, 21-57.
Rahaman, A.S., & Lawrence, S. (2001). Public sector accounting and financial management in a developing country organisational context: a three-dimensional view. Accounting Forum, 25, 189-210.
Redmayne, N.B., & Laswad, F. (2013). An assessment of the impact of IFRS adoption on public sector audit fees and audit effort—some evidence of the transition costs on changes in reporting regimes. Australian Accounting Review, 23(1), 88-99.
Tetteh, L.A., Agyenim-Boateng, C., Simpson, S., & Susuawu, D. (2021). Public sector financial management reforms in Ghana: insights from institutional theory. Journal of Accounting in Emerging Economies, 11(5), 691-713.
Timoshenko, K., & Adhikari, P. (2010). A two-country comparison of public sector accounting reforms: same ideas, different paths?. Journal of Public Budgeting, Accounting and Financial Management, 22, 449-486.
Van Helden, G.J., & Uddin, S. (2016). Public sector management accounting in emerging economies: a literature review. Critical Perspectives on Accounting, 41, 34-62.
Venieris, G., & Cohen, S. (2004). Accounting reform in Greek universities: a slow moving process. Financial Accountability and Management, 20, 183-204.
West, B., & Carnegie, G.D. (2010). Accounting’s chaotic margins: financial reporting of the library collections of Australia’s public universities. Accounting, Auditing and Accountability Journal, 23, 201-228.
Zimmerman, J. L. (1977). The municipal accounting maze: An analysis of political incentives. Journal of Accounting Research, 15, 107-144.