Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

A
  • Aghaei Qehi, Alireza Public sector accounting education based on active learning methods and new technologies [Volume 2, Issue 3, 2021, Pages 42-51]
  • 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]
  • 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]
D
  • Daneshifar, Mohammad 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]
  • Dehghan, MohammedHossain 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]
E
  • 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
  • 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]
  • 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, Mehdi Examining the evolution of consolidated financial statements in the UK public sector [Volume 2, Issue 4, 2021, Pages 85-93]
  • Fattahi, Yasin The explanation of the role of public sector accounting in post-new public management [Volume 2, Issue 2, 2021, Pages 42-60]
  • Fazilat, Farhad Sustainability and environmental changes reporting challenges for public sector accountants [Volume 2, Issue 3, 2021, Pages 65-71]
  • 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]
H
  • 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]
J
  • Jafarnia, Zohreh Using new public management in order to implement educational reforms and accountability in universities [Volume 2, Issue 2, 2021, Pages 23-32]
  • 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]
K
  • 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]
  • 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]
  • 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]
  • 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]
N
  • 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]
  • Nouri, Fatemeh Public sector accounting education based on active learning methods and new technologies [Volume 2, Issue 3, 2021, Pages 42-51]
P
  • 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]
  • 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]
R
  • 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 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]
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]
  • Sarihi, Rasool Conceptual analysis of India's public sector accounting system [Volume 2, Issue 1, 2021, Pages 16-30]
  • 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]
  • 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]
T
  • Taghavi Gudarzi, Mostafa Sustainability and environmental changes reporting challenges for public sector accountants [Volume 2, Issue 3, 2021, Pages 65-71]
  • Tolouei Moghadam, Mehdi The role of value-based asset - liability management in reforming public sector pension plans [Volume 2, Issue 2, 2021, Pages 61-73]
  • Toutian, Sedigheh Meta-analysis of barriers to the establishment of performance-based budgeting in the Iranian organizations [Volume 2, Issue 4, 2021, Pages 64-84]
V
  • Vaghfi, Seyed Hesam The impact of artificial intelligence technology on the refineries accounting (Case study: Fajr Jam Gas Refinery) [Volume 2, Issue 4, 2021, Pages 24-38]
  • Valimohammadi, Mozafar 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]
Y
  • Yousefi Berahman, Javad A study of the convergence perspective of European Public Sector Accounting Standards with International Public Sector Accounting Standards [Volume 2, Issue 2, 2021, Pages 10-22]