Public Sector Accounting and Budgeting

Author Index

A

Abbasi, Ebrahim Investigating the barriers to establishing an operational budgeting system in private hospitals of the Social Security Organization of Tehran Province [Volume 3, Issue 3, 2022, Pages 35-56]
Abbasi Astamal, Mohammadreza The impact of tax auditing on earnings persistence irregularity: The role of economic volatility [Volume 6, Issue 3, 2025, Pages 43-76]
Abedini, Ghazaleh Investigating the relationship between tax avoidance and industry expertise of audit partners and audit committee members [Volume 5, Issue 3, 2024, Pages 37-56]
Abolfathi, Zahra Impact of improving the quality of financial accounting information through strengthening financial independence in public organizations (Case study: Municipalities of Tehran Province) [Volume 5, Issue 1, 2024, Pages 1-24]
Aghaei Qehi, Alireza Public sector accounting education based on active learning methods and new technologies [Volume 2, Issue 3, 2021, Pages 42-51]
Agha Mohammad, Mehdi The effect of the new financial management system in the public sector on its subsystems [Volume 3, Issue 2, 2022, Pages 23-42]
Ahmadi, Gholamreza Evolution of performance-based budgeting in Iran and the United States of America [Volume 6, Issue 2, 2025, Pages 49-68]
Ahmadi, Omid The impact of accounting standards on the quality of financial reporting in the public sector (Case study: Executive organizations of Khuzestan province) [Volume 3, Issue 3, 2022, Pages 1-20]
Ahmadian, Vahid The effect of intolerance of ambiguity on the relationship between intention and behavior of using accrual accounting information [Volume 5, Issue 2, 2024, Pages 123-146]
Ahmadi Olyaee, Zahra The impact of social responsibility, financial distress and firm growth on earnings response coefficient [Volume 4, Issue 3, 2023, Pages 45-71]
Ahmadi Rastegar, Mostafa Key Success Factors in Implementing Performance-Based Budgeting in the Public Sector to achieve Sustainable Development and Organizational Resilience [Volume 5, Issue 3, 2024, Pages 81-107]
Ahmed Hussein, Suhailah Analyzing the impact of public sector accounting, corporate governance, and audit quality on banks' financial performance before and after COVID-19: An artificial intelligence approach [Volume 5, Issue 4, 2024, Pages 74-109]
Akbari, Mojtaba The effect of operating cash flow and stock book value on the financial crisis of companies [Volume 5, Issue 1, 2024, Pages 119-138]
Akhtarshenas, Dariush Acceptance and application of the international financial reporting standard number 9 and the quality of banks' reporting [Volume 5, Issue 4, 2024, Pages 50-73]
Alavi, Seyed Ehsan The impact of performance-based budgeting on the efficiency and effectiveness of financial resources in universities [Volume 5, Issue 3, 2024, Pages 57-80]
Alinia, Somayeh Local government audit in England: Challenges and solutions [Volume 3, Issue 2, 2022, Pages 43-48]
Alirezae, Yazdan Investigating the impact of discrimination in budget distribution on inclusive growth in different provinces of Iran [Volume 4, Issue 4, 2023, Pages 20-40]
Alizadeh, Amir Ata The role of artificial intelligence in improving performance-based budgeting with an integrated reporting approach in the public sector [Volume 6, Issue 2, 2025, Pages 28-48]
Amini, Peyman Acceptance and application of the international financial reporting standard number 9 and the quality of banks' reporting [Volume 5, Issue 4, 2024, Pages 50-73]
Amini, Tahereh The influence of the regulatory structure and technical factors on the establishment of performance-based budgeting in the public sector [Volume 4, Issue 1, 2023, Pages 28-51]
Amjadimoheb, Fariba Determining the effective factors on the implementation of private sector participation in transferable public-private partnership projects in the national budget using fuzzy Delphi approaches and structural equations [Volume 2, Issue 3, 2021, Pages 1-23]
Amrai, Mohammad Amin Investigating the impact of public sector accounting standards on the relationship between budget performance and accountability in executive bodies [Volume 4, Issue 3, 2023, Pages 22-44]
Ansari Samani, Habib Identification and conceptual framework development of key indicators influencing the develompent of financial center cities [Volume 6, Issue 3, 2025, Pages 149-184]
Arabian Asl, Mojgan The impact of artificial intelligence technology on the refineries accounting (Case study: Fajr Jam Gas Refinery) [Volume 2, Issue 4, 2021, Pages 24-38]
Ardeshiri, Hamid Review of international developments in public sector accounting with a look at developments in Uzbekistan [Volume 2, Issue 2, 2021, Pages 33-41]
Ashtab, Ali Investigating the effects of financial engineering and control systems on the financial performance of banks with the approach of machine learning and spatial neural network [Volume 5, Issue 3, 2024, Pages 134-163]
Ashtab, Ali Analyzing the impact of public sector accounting, corporate governance, and audit quality on banks' financial performance before and after COVID-19: An artificial intelligence approach [Volume 5, Issue 4, 2024, Pages 74-109]
Ayazi, Mohammad Taher Investigating factors affecting employees' resistance in operational budgeting (Case study: Ilam Gas Company) [Volume 4, Issue 1, 2023, Pages 68-90]
Azizi, Pedram The effect of defensive and forward-looking strategies on risk disclosure in firms [Volume 5, Issue 2, 2024, Pages 94-122]
Aziz Mohammadlou, hamid Modeling public sector accounting ethics with emphasis on the role of forensic accounting [(Articles in Press)]

E

Ebrahimian Faradonbeh, Fariborz Investigating the influencing factors on the deviation between the functional budget and the approved budget in the health and treatment network of Falavarjan city, Isfahan province [Volume 3, Issue 1, 2022, Pages 70-101]
Ehsas, Sayed Hussain A comparative study of the distribution of credits for the acquisition of provincial capital assets between different affairs by the Planning and Development Council of the provinces of Iran with Islamic criteria [Volume 3, Issue 1, 2022, Pages 32-48]
Eizy, Ehsan The impact of performance-based budgeting on the efficiency and effectiveness of financial resources in universities [Volume 5, Issue 3, 2024, Pages 57-80]
Entezar, Khalil Allah Presenting the budget allocation model of the law of balanced use of the country's facilities in different provinces of Iran (MADM Approach) [Volume 3, Issue 2, 2022, Pages 1-22]
Entezar, Khalil Allah The effect of government credits of the balanced use of facilities law on income inequality in the provinces of Iran [Volume 5, Issue 2, 2024, Pages 10-29]
Erfan Esfanjani, Maryam The impact of tax auditing on earnings persistence irregularity: The role of economic volatility [Volume 6, Issue 3, 2025, Pages 43-76]
Esfahani, Mahdiyeh The impact of social responsibility on firm value with role of financial fraud in firms [Volume 4, Issue 3, 2023, Pages 1-21]
Eskandarzadeh, Yeganeh The effect artificial intelligence in improving the effectiveness of accounting information systems(Case study: Municipalities of Tehran province) [Volume 5, Issue 4, 2024, Pages 1-22]
Esmailikia, Ghareibeh Investigating the impact of public sector accounting standards on the relationship between budget performance and accountability in executive bodies [Volume 4, Issue 3, 2023, Pages 22-44]
Esmailzadeh, Azam Sadat The main challenges of the transition to accrual accounting from the perspective of international institutions and the experiences of countries: A documentary analysis approach [Volume 2, Issue 4, 2021, Pages 94-105]

F

Fadhil Hanoon, Wisam Investigating the effects of financial engineering and control systems on the financial performance of banks with the approach of machine learning and spatial neural network [Volume 5, Issue 3, 2024, Pages 134-163]
Faezi, Bahareh The benefits of participatory budgeting in public and private hospitals: Evidence from Iran [Volume 6, Issue 1, 2025, Pages 86-113]
Faghani, Mahdi Financial supervisors of controllers in the Iranian organizations and the proper implementation of the public sector accounting system: A review of related challenges [Volume 2, Issue 4, 2021, Pages 1-23]
Faghih Soleimani, Saman Explain the measurement and application of fair value based on GASB statement no. 72 [Volume 1, Issue 2, 2020, Pages 1-7]
Falahati, Keysan Identification of obstacles to voluntary disclosure of carbon in financial reporting of companies admitted to the Tehran Stock Exchange [Volume 4, Issue 4, 2023, Pages 1-19]
Farahani, Zahra Accounting and beyond budgeting principles changes in the public sector: A review of concepts and literature with emphasis on institutional isomorphism [Volume 2, Issue 4, 2021, Pages 39-63]
Faraji, Ali The importance of the conceptual framework of financial reporting in the public sector [Volume 1, Issue 1, 2020, Pages 89-104]
Faraji, Mehdi Public sector auditing in local government in England: an international perspective and public value [Volume 4, Issue 2, 2023, Pages 56-80]
Faraji, Mehdi Examining the evolution of consolidated financial statements in the UK public sector [Volume 2, Issue 4, 2021, Pages 85-93]
Faraji, Mehdi Investigating the effective factors for improving the financial reporting model for governmental funds [Volume 1, Issue 1, 2020, Pages 48-57]
Farhoo, Farnam Evaluating the effect of agency costs on permanent and temporary tax differences [Volume 4, Issue 4, 2023, Pages 41-59]
Farid, Daryosh Identification and conceptual framework development of key indicators influencing the develompent of financial center cities [Volume 6, Issue 3, 2025, Pages 149-184]
Farsi, Mohammad The impact of tax auditing on earnings persistence irregularity: The role of economic volatility [Volume 6, Issue 3, 2025, Pages 43-76]
Fattahi, Reza New public financial management: Trends, frameworks, and challenges [Volume 6, Issue 4, 2025, Pages 1-25]
Fattahi, Yasin The explanation of the role of public sector accounting in post-new public management [Volume 2, Issue 2, 2021, Pages 42-60]
Fattahi, Yasin The effect of defensive and forward-looking strategies on risk disclosure in firms [Volume 5, Issue 2, 2024, Pages 94-122]
Fattahi, Yasin A comprehensive analysis of corporate citizenship from a theoretical perspective: The reciprocal relationship between firms and stakeholders [Volume 5, Issue 3, 2024, Pages 108-133]
Fazilat, Farhad Sustainability and environmental changes reporting challenges for public sector accountants [Volume 2, Issue 3, 2021, Pages 65-71]
Fazlzadeh, Alireza The effect of intolerance of ambiguity on the relationship between intention and behavior of using accrual accounting information [Volume 5, Issue 2, 2024, Pages 123-146]
Filsaraei, Mahdi Key Success Factors in Implementing Performance-Based Budgeting in the Public Sector to achieve Sustainable Development and Organizational Resilience [Volume 5, Issue 3, 2024, Pages 81-107]
Firoozkoohi, Moosa Reporting on public pension plans based on budget and GASB statements 67 and 68 [Volume 2, Issue 1, 2021, Pages 62-71]

G

Gezderazi, javad Accounting and beyond budgeting principles changes in the public sector: A review of concepts and literature with emphasis on institutional isomorphism [Volume 2, Issue 4, 2021, Pages 39-63]
Ghaffari Fard, Mohammad Investigating the impact of discrimination in budget distribution on inclusive growth in different provinces of Iran [Volume 4, Issue 4, 2023, Pages 20-40]
Ghaffari Fard, Mohammad Identification and ranking of challenges and issues related to the country's budget system based on the government transformation document [Volume 4, Issue 1, 2023, Pages 106-121]
Ghaffari Fard, Mohammad Presenting the budget allocation model of the law of balanced use of the country's facilities in different provinces of Iran (MADM Approach) [Volume 3, Issue 2, 2022, Pages 1-22]
Ghaffari Fard, Mohammad A comparative study of the distribution of credits for the acquisition of provincial capital assets between different affairs by the Planning and Development Council of the provinces of Iran with Islamic criteria [Volume 3, Issue 1, 2022, Pages 32-48]
Ghaffary Fard, Mohammad The effect of government credits of the balanced use of facilities law on income inequality in the provinces of Iran [Volume 5, Issue 2, 2024, Pages 10-29]
Ghavami, Seyyad Hasan Investigating the impact of discrimination in budget distribution on inclusive growth in different provinces of Iran [Volume 4, Issue 4, 2023, Pages 20-40]
Gholami Fatideh, Ashkan Examining the negative impacts of accrual accounting in the public sector: A review of research trends [Volume 6, Issue 1, 2025, Pages 142-170]
Gholdorostfard, Fatemeh A legal analysis of the role of wealth taxation in reducing economic inequalities in Iran’s tax law system [(Articles in Press)]
Gohari Manesh, Alireza Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
Golpour Sheikhani, Mohammad Theoretical framework of blockchain technology in public sector governance [Volume 3, Issue 1, 2022, Pages 19-31]
Golpour Sheikhani, Mohammad Integrating AI-driven tax technology into business strategy [Volume 6, Issue 4, 2025, Pages 131-146]
Goolabi, Karim Drawing a fuzzy cognitive model of a smart tax system based on the requirements of the digital economy [Volume 6, Issue 4, 2025, Pages 83-108]

H

Habibzadeh Baigi, Seyedjavad The influence of the regulatory structure and technical factors on the establishment of performance-based budgeting in the public sector [Volume 4, Issue 1, 2023, Pages 28-51]
Haghgoo Tabalvandani, Nastaran Public sector auditing and the challenges of Post-Covid-19: Reviewing the strategies of leading countries national audit offices [Volume 2, Issue 3, 2021, Pages 52-64]
Haghighat, Hamid Impact of improving the quality of financial accounting information through strengthening financial independence in public organizations (Case study: Municipalities of Tehran Province) [Volume 5, Issue 1, 2024, Pages 1-24]
Haghighat, Hamid The effect artificial intelligence in improving the effectiveness of accounting information systems(Case study: Municipalities of Tehran province) [Volume 5, Issue 4, 2024, Pages 1-22]
Haghparast, Abbasali Financial accountability model of public sector financial managers [Volume 6, Issue 2, 2025, Pages 69-85]
Hajihoosini, Davood Investigating the factors affecting financial supervision of the country's public sector budget: Structural equations approach [Volume 6, Issue 1, 2025, Pages 52-85]
Hassani, Mohammad Investigating the factors affecting financial supervision of the country's public sector budget: Structural equations approach [Volume 6, Issue 1, 2025, Pages 52-85]
Hassanzadeh, Ali The effect of audit quality on the relationship between governance, social and environmental (ESG) disclosure and dividend policy [Volume 5, Issue 1, 2024, Pages 90-110]
Heidari, AmirMohammad Identifying the consequences of tax evasion with a holistic approach: exploratory and confirmatory factor analysis [Volume 4, Issue 1, 2023, Pages 1-27]
Heidari, AmirMohammad Acceptance and application of the international financial reporting standard number 9 and the quality of banks' reporting [Volume 5, Issue 4, 2024, Pages 50-73]
Hejazi, Rezvan Explain the dimensions of governmental accountability affecting performance [Volume 1, Issue 2, 2020, Pages 37-49]
Heydari, Mehdi Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
Heydrzadeh, Fatemeh The role of management accounting techniques in the goals of the accounting information system due to the efficiency of electronic government services (Case study: Branches and Mashhad Social Security Insurance Brokerage) [Volume 4, Issue 2, 2023, Pages 1-26]
Hezbi, Hashem The impact of accounting standards on the quality of financial reporting in the public sector (Case study: Executive organizations of Khuzestan province) [Volume 3, Issue 3, 2022, Pages 1-20]
Hirad, Alireza Financial accountability model of public sector financial managers [Volume 6, Issue 2, 2025, Pages 69-85]
Honardoost, Hamdolah Identification and ranking of challenges and issues related to the country's budget system based on the government transformation document [Volume 4, Issue 1, 2023, Pages 106-121]
Hoshmand Kashani, Seyed Abbas Examining the negative impacts of accrual accounting in the public sector: A review of research trends [Volume 6, Issue 1, 2025, Pages 142-170]

J

Jabbari, Teymor Investigating the effective factors for improving the financial reporting model for governmental funds [Volume 1, Issue 1, 2020, Pages 48-57]
Jafarian, Marzie The impact of electronic internal auditing based on information technology governance on reducing audit risks in public sector organizations [Volume 6, Issue 2, 2025, Pages 1-27]
Jafarnia, Zohreh Using new public management in order to implement educational reforms and accountability in universities [Volume 2, Issue 2, 2021, Pages 23-32]
Jahangiri Babadi, Arash The impact of accounting standards on the quality of financial reporting in the public sector (Case study: Executive organizations of Khuzestan province) [Volume 3, Issue 3, 2022, Pages 1-20]
Jalali Varnamkhasti, Mohammad Investigating the influencing factors on the deviation between the functional budget and the approved budget in the health and treatment network of Falavarjan city, Isfahan province [Volume 3, Issue 1, 2022, Pages 70-101]
Jamshidi, Tayebeh Investigating the impact of public sector accounting standards on the relationship between budget performance and accountability in executive bodies [Volume 4, Issue 3, 2023, Pages 22-44]
Jandaghi Ardakani, Farzaneh Identification and conceptual framework development of key indicators influencing the develompent of financial center cities [Volume 6, Issue 3, 2025, Pages 149-184]
Jani, Mehdi Financial supervisors of controllers in the Iranian organizations and the proper implementation of the public sector accounting system: A review of related challenges [Volume 2, Issue 4, 2021, Pages 1-23]
Jasim Saeed, Gheyath The effect of corporate governance, audit quality and public sector accounting on the financial performance with the approach of neural networks (Case study: Iraq) [Volume 5, Issue 1, 2024, Pages 25-64]
Jovari, Behnoush Budget-based planning model in light of human resource skills [Volume 6, Issue 4, 2025, Pages 57-82]
Jovari, Behnoush The Role of Human Capital in the Budget of Government Organizations [(Articles in Press)]

K

Kaknepour, Amir Investigating factors affecting employees' resistance in operational budgeting (Case study: Ilam Gas Company) [Volume 4, Issue 1, 2023, Pages 68-90]
Kamarehei, Hadi Investigating the factors affecting the readiness of public sector employees to implement accrual accounting (Case study of the Ministry of Education) [Volume 1, Issue 2, 2020, Pages 8-23]
Karbalae Khani, Mahboobeh The role of real purchase option in reducing financial shocks in macroeconomic fluctuations [Volume 4, Issue 2, 2023, Pages 27-55]
Karimi, MohammadAli Investigating the factors affecting the non-realization of intergenerational rights to revenues from oil sales [Volume 1, Issue 1, 2020, Pages 9-31]
Karimian, Valialah Investigating the effect of information content of annual profit announcements on stock price changes [Volume 5, Issue 1, 2024, Pages 65-89]
Kazemi, Hossein The effect of the new financial management system in the public sector on its subsystems [Volume 3, Issue 2, 2022, Pages 23-42]
Kazemi, Tohid The effect of corporate governance, audit quality and public sector accounting on the financial performance with the approach of neural networks (Case study: Iraq) [Volume 5, Issue 1, 2024, Pages 25-64]
Kheradyar, Sina Evaluating the effect of agency costs on permanent and temporary tax differences [Volume 4, Issue 4, 2023, Pages 41-59]
Kheradyar, Sina Explain the role of blockchain technology in improving transparency and trust in the public sector [Volume 2, Issue 2, 2021, Pages 1-9]
Khodarahmi, Behrouz Examining the requirements for applying and implementing the accrual accounting system in the public sector and identifying the leading constraints [Volume 2, Issue 1, 2021, Pages 1-15]
Khorasani, Abotaleb Investigate the gap in the expectations of management accountants in the public sector [Volume 2, Issue 3, 2021, Pages 72-80]
Kia, Mahmoud The role and legitimacy of the accounting profession in sustainable development goals reporting [Volume 3, Issue 1, 2022, Pages 49-58]
Kia, Mahmoud New public management to optimize financial reporting [Volume 1, Issue 1, 2020, Pages 69-88]
Kordestani, Gholamreza Explaining the methods of improving public financial management: Challenges and solutions [Volume 3, Issue 4, 2022, Pages 31-44]
Kordestani, Gholamreza The effect of the new financial management system in the public sector on its subsystems [Volume 3, Issue 2, 2022, Pages 23-42]
Kordestani, Gholamreza The explanation of the role of public sector accounting in post-new public management [Volume 2, Issue 2, 2021, Pages 42-60]

M

Madanchi Zaj, Mehdi Determining the effective factors on the implementation of private sector participation in transferable public-private partnership projects in the national budget using fuzzy Delphi approaches and structural equations [Volume 2, Issue 3, 2021, Pages 1-23]
Mahal Herez, Qassim Modeling the relationship between disclosure quality and earnings forecast accuracy considering aarnings volatility accruals: A spatial econometric approach [Volume 6, Issue 1, 2025, Pages 1-28]
Mandegar Nesab, Asgar Spatial modeling of the moderating effect of major shareholder ownership on the relationship between audit committee characteristics and real earnings management [Volume 6, Issue 1, 2025, Pages 114-141]
Marfou, Mohammad Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
Matinfard, Mehran Investigating the factors affecting financial supervision of the country's public sector budget: Structural equations approach [Volume 6, Issue 1, 2025, Pages 52-85]
Mehrabi Kaly, Behbood The role of value-based asset - liability management in reforming public sector pension plans [Volume 2, Issue 2, 2021, Pages 61-73]
Mirfakharadini, Syed Heidar Identification and conceptual framework development of key indicators influencing the develompent of financial center cities [Volume 6, Issue 3, 2025, Pages 149-184]
Mirfardi, Akbar Determining the total cost of thalassemia unit services in traditional costing methods and time-based activity costing (Case study: Vali Asr Hospital (AJ) Nourabad Mamsani) [Volume 4, Issue 1, 2023, Pages 52-67]
Moghimy, Fateme The effect of defensive and forward-looking strategies on risk disclosure in firms [Volume 5, Issue 2, 2024, Pages 94-122]
Mohammad karimi, Yousef Drawing a fuzzy cognitive model of a smart tax system based on the requirements of the digital economy [Volume 6, Issue 4, 2025, Pages 83-108]
Mohseni, Seyed Ahmad Explaining the methods of improving public financial management: Challenges and solutions [Volume 3, Issue 4, 2022, Pages 31-44]
Mohseni Tonekaboni, Sareh Meta-analysis of barriers to the establishment of performance-based budgeting in the Iranian organizations [Volume 2, Issue 4, 2021, Pages 64-84]
Moodi, Mahdieh Estimating economic factors affecting the elimination of government debts with emphasis on controlling and containing inflation [Volume 6, Issue 2, 2025, Pages 86-105]
Moradi, Majid The effect of corporate governance structure on social responsibility disclosure dimensions [Volume 5, Issue 4, 2024, Pages 23-49]
Moradi, Majid The relationship between sustainable institutional investors and corporate sustainability performance with tax avoidance [Volume 6, Issue 1, 2025, Pages 29-51]
Mortezaniya, Hamid Identify and prioritize the factors affecting the improvement of resource allocation structure in the government financial system of the country [Volume 3, Issue 4, 2022, Pages 1-30]
Mostasharnezhad, Elahe Accounting for public sector assets and potential implications for services: A review of related challenges [Volume 5, Issue 1, 2024, Pages 111-118]
Mousavi, Seyed Sepehr The impact of tax avoidance on the coping strategies of audit risk: The mediator role of financial statements readability [Volume 5, Issue 2, 2024, Pages 51-75]
Mousavi, Seyyad Ahmad Identification of obstacles to voluntary disclosure of carbon in financial reporting of companies admitted to the Tehran Stock Exchange [Volume 4, Issue 4, 2023, Pages 1-19]
Mousavi, Seyyed Ahmad The impact of social responsibility on firm value with role of financial fraud in firms [Volume 4, Issue 3, 2023, Pages 1-21]

N

Naderi, ameneh Earnings per share prediction and actual earnings management using optimal valuation of operating assets [Volume 5, Issue 4, 2024, Pages 138-164]
Naqhdi, Sajad The effect of intolerance of ambiguity on the relationship between intention and behavior of using accrual accounting information [Volume 5, Issue 2, 2024, Pages 123-146]
Nazari, Shaban Public sector financial reporting, beyond financial statements [Volume 1, Issue 1, 2020, Pages 58-68]
Nazaripour, Mohammad Identifying the consequences of tax evasion with a holistic approach: exploratory and confirmatory factor analysis [Volume 4, Issue 1, 2023, Pages 1-27]
Nazaripour, Mohammad Acceptance and application of the international financial reporting standard number 9 and the quality of banks' reporting [Volume 5, Issue 4, 2024, Pages 50-73]
Nazemi Ardakani, Mahdi Investigating the effect of laws, human resources and accounting standards on proper implementation of accrual basis in Iran’s public sector financial reporting [Volume 2, Issue 3, 2021, Pages 24-41]
Nikdel Navi, Keyhan Investigating the barriers to establishing an operational budgeting system in private hospitals of the Social Security Organization of Tehran Province [Volume 3, Issue 3, 2022, Pages 35-56]
Nikkhah, Milad Explain the dimensions of governmental accountability affecting performance [Volume 1, Issue 2, 2020, Pages 37-49]
Noorbakhsh, Javad The effect of existing factors in governance and social institutions on tax morale: a documentary analysis approach [Volume 3, Issue 3, 2022, Pages 21-34]
Noorolahzade, Nowruz Investigating the factors affecting the readiness of public sector employees to implement accrual accounting (Case study of the Ministry of Education) [Volume 1, Issue 2, 2020, Pages 8-23]
Nouri, Fatemeh Public sector accounting education based on active learning methods and new technologies [Volume 2, Issue 3, 2021, Pages 42-51]
Nouri, Raziye Integrating AI-driven tax technology into business strategy [Volume 6, Issue 4, 2025, Pages 131-146]

P

Parandin, Kaveh Investigating the impact of public sector accounting standards on the relationship between budget performance and accountability in executive bodies [Volume 4, Issue 3, 2023, Pages 22-44]
Parsapoor, Mohammadreza Risk management using derivative instruments: A review of public and private sector literature [Volume 6, Issue 4, 2025, Pages 109-130]
Pifeh, Ahmad Financial supervisors of controllers in the Iranian organizations and the proper implementation of the public sector accounting system: A review of related challenges [Volume 2, Issue 4, 2021, Pages 1-23]
Piri, Parviz Investigating the effects of financial engineering and control systems on the financial performance of banks with the approach of machine learning and spatial neural network [Volume 5, Issue 3, 2024, Pages 134-163]
Piri, Parviz Modeling the relationship between disclosure quality and earnings forecast accuracy considering aarnings volatility accruals: A spatial econometric approach [Volume 6, Issue 1, 2025, Pages 1-28]
Piri, Parviz Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
Piri Sagharloo, Mahdi Factors affecting the selection of financial oversight agents (Case study: Tehran Municipality Comptrollers) [Volume 6, Issue 2, 2025, Pages 106-146]
Piri Sagharloo, Mahdi Performance evaluation of deputy comptrollers of Tehran Municipality [Volume 6, Issue 3, 2025, Pages 103-148]
Piri Sagharloo, Mahdi Optimization of financial processes in Tehran Municipality [(Articles in Press)]
Pouresmaeil Motlagh, Bardia The benefits of participatory budgeting in public and private hospitals: Evidence from Iran [Volume 6, Issue 1, 2025, Pages 86-113]
Pourgholi, Esmail Public sector auditing in local government in England: an international perspective and public value [Volume 4, Issue 2, 2023, Pages 56-80]
Pourgholi, Esmail The main challenges of the transition to accrual accounting from the perspective of international institutions and the experiences of countries: A documentary analysis approach [Volume 2, Issue 4, 2021, Pages 94-105]
Pour Zamani, Zahra Investigating the factors affecting financial supervision of the country's public sector budget: Structural equations approach [Volume 6, Issue 1, 2025, Pages 52-85]

R

Rafieaian, Mohsen Examining the approach of the Australian Accounting Standards Board in implementing International Public Sector Accounting Standards [Volume 1, Issue 2, 2020, Pages 64-71]
Rahimpour, Mohammad New public financial management: Trends, frameworks, and challenges [Volume 6, Issue 4, 2025, Pages 1-25]
Rahmani, Rohollah The role of management accounting techniques in the goals of the accounting information system due to the efficiency of electronic government services (Case study: Branches and Mashhad Social Security Insurance Brokerage) [Volume 4, Issue 2, 2023, Pages 1-26]
Rahmanian Koushkaki, Abdolrasoul The effect of operating cash flow and stock book value on the financial crisis of companies [Volume 5, Issue 1, 2024, Pages 119-138]
Rahmanian Koushkaki, Abdolrasoul Investigating the relationship between corporate governance mechanisms, strategy and company financial characteristics with earnings management [Volume 5, Issue 2, 2024, Pages 30-50]
Rasa, Mohammad Younes Identification and ranking of challenges and issues related to the country's budget system based on the government transformation document [Volume 4, Issue 1, 2023, Pages 106-121]
Rezaee, Saeed Creation and development of standardized charts of accounts in public sector accounting [Volume 3, Issue 1, 2022, Pages 59-69]
Roosta, Mahmood Assessing governmental accounting education over the past four decades with an emphasis on the role of GASB statements [Volume 2, Issue 1, 2021, Pages 50-61]
Rostami, Shoeyb Evaluating the effect of agency costs on permanent and temporary tax differences [Volume 4, Issue 4, 2023, Pages 41-59]
Rostami, Shoeyb The effect of investment opportunities on tax avoidance according to the moderating role of social responsibility disclosure [Volume 4, Issue 1, 2023, Pages 91-105]
Rostami, Shoeyb The effect of existing factors in governance and social institutions on tax morale: a documentary analysis approach [Volume 3, Issue 3, 2022, Pages 21-34]
Rostami, Shoeyb Theoretical framework of blockchain technology in public sector governance [Volume 3, Issue 1, 2022, Pages 19-31]
Rostami, Shoeyb Public sector auditing and the challenges of Post-Covid-19: Reviewing the strategies of leading countries national audit offices [Volume 2, Issue 3, 2021, Pages 52-64]
Rostami, Shoeyb Importance and application of forward-looking information in the public sector and capital market [Volume 1, Issue 1, 2020, Pages 1-8]
Rostami, Zeynab Local government audit in England: Challenges and solutions [Volume 3, Issue 2, 2022, Pages 43-48]
Rostami, Zeynab Explain the measurement and application of fair value based on GASB statement no. 72 [Volume 1, Issue 2, 2020, Pages 1-7]
Rostami, Zeynab Accounting for public sector assets and potential implications for services: A review of related challenges [Volume 5, Issue 1, 2024, Pages 111-118]

S

Saber, Mahdi Investigating the effect of laws, human resources and accounting standards on proper implementation of accrual basis in Iran’s public sector financial reporting [Volume 2, Issue 3, 2021, Pages 24-41]
Safarzadeh, MohammadHossein Accounting and beyond budgeting principles changes in the public sector: A review of concepts and literature with emphasis on institutional isomorphism [Volume 2, Issue 4, 2021, Pages 39-63]
Safarzadeh, MohmmadHossein Examining the negative impacts of accrual accounting in the public sector: A review of research trends [Volume 6, Issue 1, 2025, Pages 142-170]
Salehi, Mehrdad Determining the total cost of thalassemia unit services in traditional costing methods and time-based activity costing (Case study: Vali Asr Hospital (AJ) Nourabad Mamsani) [Volume 4, Issue 1, 2023, Pages 52-67]
Salimi, Payam Impact of improving the quality of financial accounting information through strengthening financial independence in public organizations (Case study: Municipalities of Tehran Province) [Volume 5, Issue 1, 2024, Pages 1-24]
Salimi, Payam The effect artificial intelligence in improving the effectiveness of accounting information systems(Case study: Municipalities of Tehran province) [Volume 5, Issue 4, 2024, Pages 1-22]
Salimi, Payam The impact of electronic internal auditing based on information technology governance on reducing audit risks in public sector organizations [Volume 6, Issue 2, 2025, Pages 1-27]
Salimi, Payam Investigating the impact of strategic planning components on financial governance in public sector organizations [Volume 6, Issue 4, 2025, Pages 26-56]
Sarihi, Rasool Conceptual analysis of India's public sector accounting system [Volume 2, Issue 1, 2021, Pages 16-30]
Sayadi Somar, Ali Investigating the impact of public sector accounting standards on the relationship between budget performance and accountability in executive bodies [Volume 4, Issue 3, 2023, Pages 22-44]
Sayyadi, Hojjat Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
Sediqi, Ruholah Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
Shadfard, Zohreh The effect of investment opportunities on tax avoidance according to the moderating role of social responsibility disclosure [Volume 4, Issue 1, 2023, Pages 91-105]
Shahmohammadi, Mozafar Investigating the role of accounting in the management of the recent global crisis (Case study: Italy) [Volume 2, Issue 1, 2021, Pages 38-49]
Shams, Amir The role of management accounting techniques in the goals of the accounting information system due to the efficiency of electronic government services (Case study: Branches and Mashhad Social Security Insurance Brokerage) [Volume 4, Issue 2, 2023, Pages 1-26]
Shams, Amir The influence of the regulatory structure and technical factors on the establishment of performance-based budgeting in the public sector [Volume 4, Issue 1, 2023, Pages 28-51]
Shams, Amir Investigating the effect of information content of annual profit announcements on stock price changes [Volume 5, Issue 1, 2024, Pages 65-89]
Sharifani, Mohammad Reza A legal analysis of the role of wealth taxation in reducing economic inequalities in Iran’s tax law system [(Articles in Press)]
Shoaei, Sadegh Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
ShorajSamaei, Afshin Investigate the reasons for the need to reexamine the existing standards of the Governmental Accounting Standards Board (GASB) [Volume 2, Issue 1, 2021, Pages 31-37]
Sobhanian, SeyyedMohammadHadi Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
SoroshRad, Saba Investigating the dimensions of financial sustainability in the public sector [Volume 1, Issue 2, 2020, Pages 24-36]
Sotudeh, Reza Financial accountability model of public sector financial managers [Volume 6, Issue 2, 2025, Pages 69-85]
Sotudeh, Reza Explaining the transparency model of financial reporting in the country's public sector based on accrual accounting [Volume 6, Issue 3, 2025, Pages 1-21]

Public Sector Accounting and Budgeting

Author Index

A

B

C

D

E

F

G

H

I

J

K

M

N

O

P

R

S

T

V

Y

Z