آذر، عادل؛ خدیور، آمنه. (1393). رویکرد انتقادی و پسامدرن به بودجهریزی بر مبنای عملکرد. پژوهشهای مدیریت در ایران، 18(3)، 67-94.
پورغفار، جواد؛ محمدزاده سالطه، حیدر؛ زینالی، مهدی؛ مهرانی، ساسان. (1401). الگوی بودجهریزی بر مبنای عملکرد با رویکرد گزارشگری مالی بهنگام در بخش عمومی ایران. حسابداری دولتی، 8(2)، 21-36.
رضایی، شعیب. (1397). شفافیت، پاسخگویی در بخش عمومی و چارچوب گزارشگری یکپارچه. مطالعات کاربردی در علوم مدیریت و توسعه، 3(6)، 81-88.
ستایش، محمدحسین؛ مهتری، زینب. (1397). چارچوبی برای کلیات مبانی نظری گزارشگری یکپارچه در ایران. نشریه پژوهشهای حسابداری مالی، 10(2)، 85-106.
سلگی، محمد؛ گل مرصع، فرهاد؛ شمسی گوشکی، سجاد. (1401). طراحی الگوی بودجهریزی بر مبنای عملکرد با رویکرد سیستمی و آمیخته. فصلنامه برنامهریزی و بودجه، ۲۷(۲)، ۲۲۸-۱۹۳.
فیل سرائی، مهدی و احمدی رستگار، مصطفی. (1403). عوامل کلیدی موفقیت در پیادهسازی بودجهریزی مبتنی بر عملکرد در بخش عمومی برای نیل به توسعه پایدار و تابآوری سازمان. حسابداری و بودجهریزی بخش عمومی، 5(3)، 81-107.
کردستانی، غلامرضا؛ پارسیان، حسین؛ جمشیدی کلانتری، فرشاد. (1395). بودجهریزی بر مبنای عملکرد و پاسخگویی در بخش عمومی. حسابداری دولتی، 3(1)، 69-80.
مینی، طاهره؛ حبیب زاده بایگی، سیدجواد و شمس، امیر. (1402). تأثیر ساختار نظارتی و عوامل فنی بر استقرار بودجهریزی مبتنی بر عملکرد در بخش عمومی. حسابداری و بودجهریزی بخش عمومی، 4(1)، 28-51.
Adelakun, B. O., Antwi, B. O., Ntiakoh, A., & Eziefule, A. O. (2024). Leveraging AI for sustainable accounting: Developing models for environmental impact assessment and reporting. Finance & Accounting Research Journal, 6(6), 1017-1048.
Akbalik, M., Kogut, O., Nizamdinova, A., & Aktureeva, E. (2024). The Use of Artificial Intelligence to Improve Public Finance Accounting. Bulletin of Toraighyrov University. Economics series. 2, 18-32.
Azam, M., & Bouckaert, G. (2025). Performance-based budgeting reform and evolution of performance information quality: empirical analysis of Indonesia. Journal of Public Budgeting, Accounting & Financial Management, 37(1), 25-47.
Bashir, A., & Amir, A. (2020). International Public Sector Accounting Standards and Quality of Financial Reporting in the Public Sector of Pakistan: Moderating Role of Accounting Information System. European Online Journal of Natural and Social Sciences, 9(2), 467-484.
Christopher, G., Solomon, Y., & Agada, A. (2018). Challenges and Prospects of Adopting Integrated Reporting and International Financial Reporting Standard in the Public Sector in Nigeria. International Digital Organization for Scientific Research, 3(2), 23-33.
Cruz, S. P., Dias, R., Varela, M., & Galvão, R. (2024). Integrated Reporting: A Literature Review. Revista de Gestão Social e Ambiental, 18(4), 1-36.
Decker, K. L., Schwab, S. D., Bazzoli, G. J., Chukmaitov, A. S., & Wernz, C. (2023). Impact of performance-based budgeting on quality outcomes in US military health care facilities. Health Care Management Review, 48(3), 249-259.
Faria, M. J. D. S. (2016). A New Form of Reporting for Companies: The Integrated Reporting. International journal of management and economics invention, 2, 1081-1091.
Firmansyah, R. (2021). Is Performance-Based Budgeting Only a Mirage?. Jurnal EQUITY, 24(1), 1-14.
Fitz Verploegh, R., Budding, T., & Wassenaar, M. (2023). Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means. Public Money & Management, 43(8), 816-824.
Gallo, A. M., & Comite, U. (2024). Reporting and improved efficiency through artificial intelligence. Reporting and Accountability Review, 1(1), 18–24.
Handayani, E., Hapsari, I., & Pandansari, T. (2024). Performance-based budgeting or budgeting-based performance?. International Journal of Research in Business & Social Science, 13(5), 643-648.
Joshi, P. L., & Lal Joshi, P. (2018). Integrated reporting: current trends in financial reporting. International Journal of Accounting Research, 6(2), 177-181.
Khalifa, H., Al-Said, S., & Saleh, S. (2024). A Smart Approach For Budget Deficits PredictionUnder Economic Shocks. International Journal of Accounting and Management Sciences, 3(3), 276-308.
Kindratska, L. (2024). Sustainability reporting by public sector entities. Finance of Ukraine, 6, 108-121.
Korytnyk, L. (2021). Improving public sector entities reporting in terms of transparency of the budget process. Naukovi pratsi NDFI, 6, 101-110.
Kripalani, N. (2024). AI in Financial Strategy: Continuous Monitoring for Enhanced Profitability. International Journal For Multidisciplinary Research, 6(6), 1-8.
Luo, H. (2025). Research on the Application of New Quality Productivity Perspective Empowering RPA and Artificial Intelligence in Budget Management. Accounting and Corporate Management, 7(1), 29-38.
Mangwanya, M. (2022). The performance based budgeting as a catalyst for effective delivery of primary health care. International Journal of Research in Business and Social Science (2147-4478), 11(1), 170-177.
Manta, A. M. (2020). Performance–Based Budgeting–an option or a necessity. In Proceedings of the International Conference on Business Excellence, 14(1), 915-924.
Martanti, B. S., Hermanto, D. A., Noviyanti, E., & Andriany, W. R. (2020). Integrated Reporting and Investment: How are They Related?. The Winners, 21(1), 1-6.
Mas’eed, E. D. S. (2024). Evaluating Accounting Information Systems in Jordanian Municipalities. International Journal of Academic Research in Business and Social Sciences, 14(4), 118–134.
Mbaidin, H., Sbaee, N., AlMubydeen, I., Chindo, U., & Alomari, K. (2024). The role of AI integration and governance standards: Enhancing financial reporting quality in Islamic banking. Decision Science Letters, 13(1), 83-98.
Mulyadi, H. (2023). Determinants of Integrated Reporting and Its Impact on Firm Value: Literature Review. Jurnal Akuntansi Dan Auditing, 20(1), 32-53.
Mwachikoka, C. F. (2024). Effects of artificial intelligence on financial reporting accuracy. World Journal of Advanced Research and Reviews, 23(3), 1751-1767.
Oleimat, I., Saleem, K., Samara, A., Issa, A., Oleimat, M., & Khawaldeh, A. (2024). Artificial Intelligence Importance in Improving the Quality of Financial Reporting. International Journal of Innovative Research in Multidisciplinary Education, 3(1), 116-118.
Oll, J., & Rommerskirchen, S. (2018). What’s wrong with integrated reporting? A systematic review. In NachhaltigkeitsManagementForum| Sustainability Management Forum (Vol. 26, pp. 19-34). Springer Berlin Heidelberg.
Pauluzzo, R., & Dokalskaya, I. (2023). Rethinking Performance-based Budgeting: The Case of the Russian Healthcare System. Mecosan: management ed economia sanitaria, 126(1), 47-70.
Plahotniuk, V., & Pizhuk, O. (2024). Integrated Methodology for Assessment of Financial Ability of Local Budgets. Actual Problems of Economics.
Qin, J., & Qin, Q. (2021). Cloud Platform for Enterprise Financial Budget Management Based on Artificial Intelligence. Wireless communications and mobile computing, 2021(1), 1-10.
Reynilda, R., & Renal, M. (2025). Evaluation of Public Sector Financial Management and Costing System in Improving Performance Effectiveness. Economics and Digital Business Review, 6(1), 1015-1033.
Romolini, A., Fissi, S., & Gori, E. (2017). Exploring integrated reporting research: Results and perspectives. International Journal of Accounting and Financial Reporting, 7(1), 32-59.
Saliterer, I., & Korac, S. (2020). New Reporting Tools at the Central Government Level: Experiences in Light of a Budgeting and Accounting Reform in Austria. New Trends in Public Sector Reporting: Integrated Reporting and Beyond, 81-103.
Steyn, B., & De Beer, E. (2012). Strategic role of public relations in the process of ‘integrated reporting’-An exploratory study. Sinergie, rivista di studi e ricerche, 88, 53-72.
Susanto, A. D. (2023). The Impact of Implementing New Public Management, Performance Budget Reporting Models in Educational Institutions. Journal of World Science, 2(2), 287-291.
Suwanda, D., Moenek, R., Lukman, S., & Syaifullah, M. (2021). The implementation of performance-based budgeting through a money follow program in impressing budget corruption. Jurnal Ilmiah Universitas Batanghari Jambi, 21(2), 871-878.
Talab, H. R., & Hijab, H. A. H. (2024, March). AI-Enhanced Programs and Performance Budgets for Sustainable Government Spending Rationalization. In 2024 International Conference on Trends in Quantum Computing and Emerging Business Technologies, 1-5.
Yuhertiana, I., & Fatun, F. (2020). Performance-based budgeting in public sector and managerial performance with leadership as moderating variable. International Journal of Service Management and Sustainability (IJSMS), 5(1), 1-28.