Public Sector Accounting and Budgeting

Keyword Index

A

AASB Examining the approach of the Australian Accounting Standards Board in implementing International Public Sector Accounting Standards [Volume 1, Issue 2, 2020, Pages 64-71]
Abnormal Return Investigating the effect of information content of annual profit announcements on stock price changes [Volume 5, Issue 1, 2024, Pages 65-89]
Acceptance of operational budgeting Investigating factors affecting employees' resistance in operational budgeting (Case study: Ilam Gas Company) [Volume 4, Issue 1, 2023, Pages 68-90]
Accountability 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]
Accountability Public sector auditing in local government in England: an international perspective and public value [Volume 4, Issue 2, 2023, Pages 56-80]
Accountability Using new public management in order to implement educational reforms and accountability in universities [Volume 2, Issue 2, 2021, Pages 23-32]
Accountability Explain the dimensions of governmental accountability affecting performance [Volume 1, Issue 2, 2020, Pages 37-49]
Accountability Public sector financial reporting, beyond financial statements [Volume 1, Issue 1, 2020, Pages 58-68]
Accounting 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]
Accounting Modeling public sector accounting ethics with emphasis on the role of forensic accounting [(Articles in Press)]
Accounting Information 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]
Accounting of refinery The impact of artificial intelligence technology on the refineries accounting (Case study: Fajr Jam Gas Refinery) [Volume 2, Issue 4, 2021, Pages 24-38]
Accounting Standards 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]
Accounting techniques 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]
Accounting Transparency The impact of artificial intelligence technology on the refineries accounting (Case study: Fajr Jam Gas Refinery) [Volume 2, Issue 4, 2021, Pages 24-38]
Accrual Accounting 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]
Accrual Accounting 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]
Accrual Accounting 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]
Accrual Accounting Investigating the role of accounting in the management of the recent global crisis (Case study: Italy) [Volume 2, Issue 1, 2021, Pages 38-49]
Accrual Accounting 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]
Accrual Accounting 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]
Accrual Accounting Examining the negative impacts of accrual accounting in the public sector: A review of research trends [Volume 6, Issue 1, 2025, Pages 142-170]
Accrual Accounting 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]
Accrual Information 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]
Active learning techniques Public sector accounting education based on active learning methods and new technologies [Volume 2, Issue 3, 2021, Pages 42-51]
Administrative and financial corruption Investigating the cases of corruption in the public sector and approaches to combat it from a critical accounting perspective [Volume 1, Issue 1, 2020, Pages 32-47]
Agency costs Evaluating the effect of agency costs on permanent and temporary tax differences [Volume 4, Issue 4, 2023, Pages 41-59]
Allocation of Resources 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]
Analytic Hierarchy Process 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]
Annual profit announcements Investigating the effect of information content of annual profit announcements on stock price changes [Volume 5, Issue 1, 2024, Pages 65-89]
Approved budget 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]
Artificial intelligence The impact of artificial intelligence technology on the refineries accounting (Case study: Fajr Jam Gas Refinery) [Volume 2, Issue 4, 2021, Pages 24-38]
Artificial intelligence 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]
Artificial intelligence 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]
Artificial intelligence Integrating AI-driven tax technology into business strategy [Volume 6, Issue 4, 2025, Pages 131-146]
Asset generation Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
Assets sales Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
Audit 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]
Audit Committee 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]
Audit effectiveness 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]
Audit efficiency 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]
Audit Fee 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]
Auditors’ modified opinion 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]
Auditor’s size The effect of corporate governance structure on social responsibility disclosure dimensions [Volume 5, Issue 4, 2024, Pages 23-49]
Audit Quality 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]
Audit Quality 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]
Audit Quality 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]
Audit Report Lag 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]

B

Bank Examining the relationship between the efficiency of investment in labor and the quality of financial reporting in the bank [Volume 5, Issue 2, 2024, Pages 76-93]
Bank credit ratio Investigating the impact of discrimination in budget distribution on inclusive growth in different provinces of Iran [Volume 4, Issue 4, 2023, Pages 20-40]
Benefits of participatory budgeting The benefits of participatory budgeting in public and private hospitals: Evidence from Iran [Volume 6, Issue 1, 2025, Pages 86-113]
Beyond budgeting 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]
Bitcoin and Ethereum Theoretical framework of blockchain technology in public sector governance [Volume 3, Issue 1, 2022, Pages 19-31]
Blockchain Theoretical framework of blockchain technology in public sector governance [Volume 3, Issue 1, 2022, Pages 19-31]
Blockchain Explain the role of blockchain technology in improving transparency and trust in the public sector [Volume 2, Issue 2, 2021, Pages 1-9]
Board Independence 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]
Bonyan Diesel Investigating and prioritizing factors affecting the implementation of operational budgeting (Case study: Bonyan Diesel Company) [Volume 3, Issue 4, 2022, Pages 45-67]
Budget-based planning Budget-based planning model in light of human resource skills [Volume 6, Issue 4, 2025, Pages 57-82]
Budget distribution 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]
Budgeting 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]
Budgeting Investigating and prioritizing factors affecting the implementation of operational budgeting (Case study: Bonyan Diesel Company) [Volume 3, Issue 4, 2022, Pages 45-67]
Budgeting The effect of the new financial management system in the public sector on its subsystems [Volume 3, Issue 2, 2022, Pages 23-42]
Budgeting 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]
Budgeting Investigating the role of accounting in the management of the recent global crisis (Case study: Italy) [Volume 2, Issue 1, 2021, Pages 38-49]
Budgeting The benefits of participatory budgeting in public and private hospitals: Evidence from Iran [Volume 6, Issue 1, 2025, Pages 86-113]
Budget Management The Role of Human Capital in the Budget of Government Organizations [(Articles in Press)]
Budget performance 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]
Budget structure 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]
Budget Transparency Budget transparency and financial sustainability [Volume 5, Issue 4, 2024, Pages 110-137]
Business strategy The effect of defensive and forward-looking strategies on risk disclosure in firms [Volume 5, Issue 2, 2024, Pages 94-122]
Business strategy Integrating AI-driven tax technology into business strategy [Volume 6, Issue 4, 2025, Pages 131-146]

C

CAFR Investigating the effective factors for improving the financial reporting model for governmental funds [Volume 1, Issue 1, 2020, Pages 48-57]
Capital Market Importance and application of forward-looking information in the public sector and capital market [Volume 1, Issue 1, 2020, Pages 1-8]
Cash Accounting Investigating the role of accounting in the management of the recent global crisis (Case study: Italy) [Volume 2, Issue 1, 2021, Pages 38-49]
Cash basis Conceptual analysis of India's public sector accounting system [Volume 2, Issue 1, 2021, Pages 16-30]
Chart of public sector accounts Creation and development of standardized charts of accounts in public sector accounting [Volume 3, Issue 1, 2022, Pages 59-69]
Company financial characteristics Investigating the relationship between corporate governance mechanisms, strategy and company financial characteristics with earnings management [Volume 5, Issue 2, 2024, Pages 30-50]
Comptroller Factors affecting the selection of financial oversight agents (Case study: Tehran Municipality Comptrollers) [Volume 6, Issue 2, 2025, Pages 106-146]
Comptroller Optimization of financial processes in Tehran Municipality [(Articles in Press)]
Computational transparency Explain the role of blockchain technology in improving transparency and trust in the public sector [Volume 2, Issue 2, 2021, Pages 1-9]
Conceptual Framework The importance of the conceptual framework of financial reporting in the public sector [Volume 1, Issue 1, 2020, Pages 89-104]
Confirmatory Factor Analysis Identifying the consequences of tax evasion with a holistic approach: exploratory and confirmatory factor analysis [Volume 4, Issue 1, 2023, Pages 1-27]
Consequences of tax evasion Identifying the consequences of tax evasion with a holistic approach: exploratory and confirmatory factor analysis [Volume 4, Issue 1, 2023, Pages 1-27]
Controllers 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]
Control of accounting Investigating the cases of corruption in the public sector and approaches to combat it from a critical accounting perspective [Volume 1, Issue 1, 2020, Pages 32-47]
Corporate citizenship 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]
Corporate Governance Local government audit in England: Challenges and solutions [Volume 3, Issue 2, 2022, Pages 43-48]
Corporate Governance 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]
Corporate Governance Investigating the relationship between corporate governance mechanisms, strategy and company financial characteristics with earnings management [Volume 5, Issue 2, 2024, Pages 30-50]
Corporate Governance Mechanism 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]
Costing based on time-oriented activity 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]
Countries audit offices strategies 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]
COVID-19 Examining the evolution of consolidated financial statements in the UK public sector [Volume 2, Issue 4, 2021, Pages 85-93]
COVID-19 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]
COVID-19 Investigating the impact of mental well-being of government employees on budgeting in times of crisis [Volume 6, Issue 3, 2025, Pages 77-102]
Critical Accounting Investigating the cases of corruption in the public sector and approaches to combat it from a critical accounting perspective [Volume 1, Issue 1, 2020, Pages 32-47]

E

Earnings forecasting Earnings per share prediction and actual earnings management using optimal valuation of operating assets [Volume 5, Issue 4, 2024, Pages 138-164]
Earnings Management Investigating the relationship between corporate governance mechanisms, strategy and company financial characteristics with earnings management [Volume 5, Issue 2, 2024, Pages 30-50]
Earnings Management Earnings per share prediction and actual earnings management using optimal valuation of operating assets [Volume 5, Issue 4, 2024, Pages 138-164]
Earnings persistence irregularity The impact of tax auditing on earnings persistence irregularity: The role of economic volatility [Volume 6, Issue 3, 2025, Pages 43-76]
Earnings Response Coefficient The impact of social responsibility, financial distress and firm growth on earnings response coefficient [Volume 4, Issue 3, 2023, Pages 45-71]
Economic Growth Investigating the impact of discrimination in budget distribution on inclusive growth in different provinces of Iran [Volume 4, Issue 4, 2023, Pages 20-40]
Economic Inequality A legal analysis of the role of wealth taxation in reducing economic inequalities in Iran’s tax law system [(Articles in Press)]
Economic volatility The impact of tax auditing on earnings persistence irregularity: The role of economic volatility [Volume 6, Issue 3, 2025, Pages 43-76]
Education Using new public management in order to implement educational reforms and accountability in universities [Volume 2, Issue 2, 2021, Pages 23-32]
Effectiveness of Accounting Standards 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]
Effectiveness of management accountants Investigate the gap in the expectations of management accountants in the public sector [Volume 2, Issue 3, 2021, Pages 72-80]
Efficiency 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]
Efficiency The impact of performance-based budgeting on the efficiency and effectiveness of financial resources in universities [Volume 5, Issue 3, 2024, Pages 57-80]
Efficiency of investment in labor Examining the relationship between the efficiency of investment in labor and the quality of financial reporting in the bank [Volume 5, Issue 2, 2024, Pages 76-93]
Efficiency of public financial management Explaining the methods of improving public financial management: Challenges and solutions [Volume 3, Issue 4, 2022, Pages 31-44]
Efficient Market Investigating the effect of information content of annual profit announcements on stock price changes [Volume 5, Issue 1, 2024, Pages 65-89]
E-Government Explain the role of blockchain technology in improving transparency and trust in the public sector [Volume 2, Issue 2, 2021, Pages 1-9]
E-learning Public sector accounting education based on active learning methods and new technologies [Volume 2, Issue 3, 2021, Pages 42-51]
Election and appointment Factors affecting the selection of financial oversight agents (Case study: Tehran Municipality Comptrollers) [Volume 6, Issue 2, 2025, Pages 106-146]
Electronic audit risk 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]
Electronic Government Theoretical framework of blockchain technology in public sector governance [Volume 3, Issue 1, 2022, Pages 19-31]
Electronic internal audit 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]
Elements of accrual accounting 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]
Emerging Economies Identification and conceptual framework development of key indicators influencing the develompent of financial center cities [Volume 6, Issue 3, 2025, Pages 149-184]
Employee resistance Investigating factors affecting employees' resistance in operational budgeting (Case study: Ilam Gas Company) [Volume 4, Issue 1, 2023, Pages 68-90]
Environmental Challenges Sustainability and environmental changes reporting challenges for public sector accountants [Volume 2, Issue 3, 2021, Pages 65-71]
Environmental Factors 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]
Environmental Factors Meta-analysis of barriers to the establishment of performance-based budgeting in the Iranian organizations [Volume 2, Issue 4, 2021, Pages 64-84]
Ethical compliance Modeling public sector accounting ethics with emphasis on the role of forensic accounting [(Articles in Press)]
European Union 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]
Expectation Gap Investigate the gap in the expectations of management accountants in the public sector [Volume 2, Issue 3, 2021, Pages 72-80]

F

Fair Value Explain the measurement and application of fair value based on GASB statement no. 72 [Volume 1, Issue 2, 2020, Pages 1-7]
Falavarjan health network 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]
Financial Accountability The impact of establishing an internal audit department on improving the level of financial accountability in the public sector (Case study: Isfahan University of Medical Sciences) [Volume 3, Issue 1, 2022, Pages 1-18]
Financial Accountability Financial accountability model of public sector financial managers [Volume 6, Issue 2, 2025, Pages 69-85]
Financial accounting information quality 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]
Financial center cities Identification and conceptual framework development of key indicators influencing the develompent of financial center cities [Volume 6, Issue 3, 2025, Pages 149-184]
Financial Derivatives Risk management using derivative instruments: A review of public and private sector literature [Volume 6, Issue 4, 2025, Pages 109-130]
Financial Distress The impact of social responsibility, financial distress and firm growth on earnings response coefficient [Volume 4, Issue 3, 2023, Pages 45-71]
Financial Distress The effect of operating cash flow and stock book value on the financial crisis of companies [Volume 5, Issue 1, 2024, Pages 119-138]
Financial forecasting The impact of artificial intelligence technology on the refineries accounting (Case study: Fajr Jam Gas Refinery) [Volume 2, Issue 4, 2021, Pages 24-38]
Financial governance New public financial management: Trends, frameworks, and challenges [Volume 6, Issue 4, 2025, Pages 1-25]
Financial governance Investigating the impact of strategic planning components on financial governance in public sector organizations [Volume 6, Issue 4, 2025, Pages 26-56]
Financial Independence 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]
Financial Innovation Identification and conceptual framework development of key indicators influencing the develompent of financial center cities [Volume 6, Issue 3, 2025, Pages 149-184]
Financial Managers Financial accountability model of public sector financial managers [Volume 6, Issue 2, 2025, Pages 69-85]
Financial monitoring 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]
Financial processes Optimization of financial processes in Tehran Municipality [(Articles in Press)]
Financial Reforms New public financial management: Trends, frameworks, and challenges [Volume 6, Issue 4, 2025, Pages 1-25]
Financial Reporting 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]
Financial Reporting 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]
Financial Reporting New public management to optimize financial reporting [Volume 1, Issue 1, 2020, Pages 69-88]
Financial Reporting 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]
Financial reporting council Local government audit in England: Challenges and solutions [Volume 3, Issue 2, 2022, Pages 43-48]
Financial Reporting Quality 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]
Financial Shocks The role of real purchase option in reducing financial shocks in macroeconomic fluctuations [Volume 4, Issue 2, 2023, Pages 27-55]
Financial statements readability 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]
Financial Supervision Investigating the factors affecting financial supervision of the country's public sector budget: Structural equations approach [Volume 6, Issue 1, 2025, Pages 52-85]
Financial Supervision Factors affecting the selection of financial oversight agents (Case study: Tehran Municipality Comptrollers) [Volume 6, Issue 2, 2025, Pages 106-146]
Financial Supervision Performance evaluation of deputy comptrollers of Tehran Municipality [Volume 6, Issue 3, 2025, Pages 103-148]
Financial Sustainability Investigating the dimensions of financial sustainability in the public sector [Volume 1, Issue 2, 2020, Pages 24-36]
Financial Sustainability Budget transparency and financial sustainability [Volume 5, Issue 4, 2024, Pages 110-137]
Financial System 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]
Financial Transparency Reporting on public pension plans based on budget and GASB statements 67 and 68 [Volume 2, Issue 1, 2021, Pages 62-71]
Financing 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]
Firm growth The impact of social responsibility, financial distress and firm growth on earnings response coefficient [Volume 4, Issue 3, 2023, Pages 45-71]
Firm Value The impact of social responsibility on firm value with role of financial fraud in firms [Volume 4, Issue 3, 2023, Pages 1-21]
Forensic Accounting Modeling public sector accounting ethics with emphasis on the role of forensic accounting [(Articles in Press)]
For-profit and commercial institutions Public sector financial reporting, beyond financial statements [Volume 1, Issue 1, 2020, Pages 58-68]
For-Profit Entity & Not-for-Profit Entity Examining the approach of the Australian Accounting Standards Board in implementing International Public Sector Accounting Standards [Volume 1, Issue 2, 2020, Pages 64-71]
Forward-looking information Importance and application of forward-looking information in the public sector and capital market [Volume 1, Issue 1, 2020, Pages 1-8]
Forward-Looking Strategy The effect of defensive and forward-looking strategies on risk disclosure in firms [Volume 5, Issue 2, 2024, Pages 94-122]
Functional budget 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]
Fuzzy cognitive model 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]

G

GASB 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]
GASB Explain the measurement and application of fair value based on GASB statement no. 72 [Volume 1, Issue 2, 2020, Pages 1-7]
GASB Importance and application of forward-looking information in the public sector and capital market [Volume 1, Issue 1, 2020, Pages 1-8]
GASB Public sector financial reporting, beyond financial statements [Volume 1, Issue 1, 2020, Pages 58-68]
GASB no. 67&68 Reporting on public pension plans based on budget and GASB statements 67 and 68 [Volume 2, Issue 1, 2021, Pages 62-71]
GASB statements 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]
Governance and social institutions 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]
Government actions Investigating the factors affecting the non-realization of intergenerational rights to revenues from oil sales [Volume 1, Issue 1, 2020, Pages 9-31]
Governmental accounting education 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]
Governmental accounting educators 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]
Governmental Accounting Standards Board The role of value-based asset - liability management in reforming public sector pension plans [Volume 2, Issue 2, 2021, Pages 61-73]
Governmental development projects 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]
Governmental financial reporting Reporting on public pension plans based on budget and GASB statements 67 and 68 [Volume 2, Issue 1, 2021, Pages 62-71]
Governmental funds Investigating the effective factors for improving the financial reporting model for governmental funds [Volume 1, Issue 1, 2020, Pages 48-57]
Governmental sector Explain the measurement and application of fair value based on GASB statement no. 72 [Volume 1, Issue 2, 2020, Pages 1-7]
Government assets Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
Government audit Local government audit in England: Challenges and solutions [Volume 3, Issue 2, 2022, Pages 43-48]
Government Consolidated Financial Statements Examining the evolution of consolidated financial statements in the UK public sector [Volume 2, Issue 4, 2021, Pages 85-93]
Government finance 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]
Government financial statements Importance and application of forward-looking information in the public sector and capital market [Volume 1, Issue 1, 2020, Pages 1-8]
Government financial statistics Creation and development of standardized charts of accounts in public sector accounting [Volume 3, Issue 1, 2022, Pages 59-69]
Government Organizations The Role of Human Capital in the Budget of Government Organizations [(Articles in Press)]
Government transformation document 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]

I

IFRS Examining the approach of the Australian Accounting Standards Board in implementing International Public Sector Accounting Standards [Volume 1, Issue 2, 2020, Pages 64-71]
IFRS 9 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]
IGASs Conceptual analysis of India's public sector accounting system [Volume 2, Issue 1, 2021, Pages 16-30]
Ilam Gas Company Investigating factors affecting employees' resistance in operational budgeting (Case study: Ilam Gas Company) [Volume 4, Issue 1, 2023, Pages 68-90]
Importance of public financial management Explaining the methods of improving public financial management: Challenges and solutions [Volume 3, Issue 4, 2022, Pages 31-44]
Improving public financial management Explaining the methods of improving public financial management: Challenges and solutions [Volume 3, Issue 4, 2022, Pages 31-44]
Inclusive growth Investigating the impact of discrimination in budget distribution on inclusive growth in different provinces of Iran [Volume 4, Issue 4, 2023, Pages 20-40]
Income inequality 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]
Income Redistribution A legal analysis of the role of wealth taxation in reducing economic inequalities in Iran’s tax law system [(Articles in Press)]
Industry Expertise of Audit Committee Members Investigating the relationship between tax avoidance and industry expertise of audit partners and audit committee members [Volume 5, Issue 3, 2024, Pages 37-56]
Industry Expertise of Audit Partners Investigating the relationship between tax avoidance and industry expertise of audit partners and audit committee members [Volume 5, Issue 3, 2024, Pages 37-56]
Inflation Investigating the factors affecting the non-realization of intergenerational rights to revenues from oil sales [Volume 1, Issue 1, 2020, Pages 9-31]
Inflation 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]
Information content of earning Investigating the effect of information content of annual profit announcements on stock price changes [Volume 5, Issue 1, 2024, Pages 65-89]
Information systems 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]
Institutional Challenges New public financial management: Trends, frameworks, and challenges [Volume 6, Issue 4, 2025, Pages 1-25]
Institutional theory 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]
Institutional theory 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]
Integrated Reporting 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]
Intergenerational rights Investigating the factors affecting the non-realization of intergenerational rights to revenues from oil sales [Volume 1, Issue 1, 2020, Pages 9-31]
Internal and external environment analysis Investigating the impact of strategic planning components on financial governance in public sector organizations [Volume 6, Issue 4, 2025, Pages 26-56]
Internal Audit The impact of establishing an internal audit department on improving the level of financial accountability in the public sector (Case study: Isfahan University of Medical Sciences) [Volume 3, Issue 1, 2022, Pages 1-18]
International Financial Reporting Standard 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]
International Public Sector Accounting Standards Review of international developments in public sector accounting with a look at developments in Uzbekistan [Volume 2, Issue 2, 2021, Pages 33-41]
Intolerance of Ambiguity 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]
Intrinsic Dynamism 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]
Investment Opportunities 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]
IPSASB Examining the approach of the Australian Accounting Standards Board in implementing International Public Sector Accounting Standards [Volume 1, Issue 2, 2020, Pages 64-71]
IPSASs Conceptual analysis of India's public sector accounting system [Volume 2, Issue 1, 2021, Pages 16-30]
Iranian organizations 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]
Iranian Tax Law System A legal analysis of the role of wealth taxation in reducing economic inequalities in Iran’s tax law system [(Articles in Press)]
Islam 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]
Islamic tax Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
IT Governance 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]

M

Machine Learning 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]
Machine Learning 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]
Major shareholder ownership 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]
Management Accountants Investigate the gap in the expectations of management accountants in the public sector [Volume 2, Issue 3, 2021, Pages 72-80]
Management Accounting 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]
Measurement Explain the measurement and application of fair value based on GASB statement no. 72 [Volume 1, Issue 2, 2020, Pages 1-7]
Meta-analysis Meta-analysis of barriers to the establishment of performance-based budgeting in the Iranian organizations [Volume 2, Issue 4, 2021, Pages 64-84]
Meta-analysis Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
Ministry of Education 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]
Modern public Management Examining the negative impacts of accrual accounting in the public sector: A review of research trends [Volume 6, Issue 1, 2025, Pages 142-170]
Modern tax system 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]

N

Negative effects Examining the negative impacts of accrual accounting in the public sector: A review of research trends [Volume 6, Issue 1, 2025, Pages 142-170]
Neural Networks 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]
New Financial Management The effect of the new financial management system in the public sector on its subsystems [Volume 3, Issue 2, 2022, Pages 23-42]
New model of financial reporting Investigating the effective factors for improving the financial reporting model for governmental funds [Volume 1, Issue 1, 2020, Pages 48-57]
New public financial management New public financial management: Trends, frameworks, and challenges [Volume 6, Issue 4, 2025, Pages 1-25]
New Public Management Theoretical framework of blockchain technology in public sector governance [Volume 3, Issue 1, 2022, Pages 19-31]
New Public Management Using new public management in order to implement educational reforms and accountability in universities [Volume 2, Issue 2, 2021, Pages 23-32]
New Public Management The explanation of the role of public sector accounting in post-new public management [Volume 2, Issue 2, 2021, Pages 42-60]
New Public Management New public management to optimize financial reporting [Volume 1, Issue 1, 2020, Pages 69-88]
New Public Management Evolution of performance-based budgeting in Iran and the United States of America [Volume 6, Issue 2, 2025, Pages 49-68]
Non-executive director The effect of corporate governance structure on social responsibility disclosure dimensions [Volume 5, Issue 4, 2024, Pages 23-49]

O

Objectives of public financial management Explaining the methods of improving public financial management: Challenges and solutions [Volume 3, Issue 4, 2022, Pages 31-44]
Oil Investigating the factors affecting the non-realization of intergenerational rights to revenues from oil sales [Volume 1, Issue 1, 2020, Pages 9-31]
Operating Cash Flow The effect of operating cash flow and stock book value on the financial crisis of companies [Volume 5, Issue 1, 2024, Pages 119-138]
Operational audit Transparency Explain the dimensions of governmental accountability affecting performance [Volume 1, Issue 2, 2020, Pages 37-49]
Operational Budgeting Investigating and prioritizing factors affecting the implementation of operational budgeting (Case study: Bonyan Diesel Company) [Volume 3, Issue 4, 2022, Pages 45-67]
Operational Budgeting 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]
Operational Budgeting Meta-analysis of barriers to the establishment of performance-based budgeting in the Iranian organizations [Volume 2, Issue 4, 2021, Pages 64-84]
Operational budgeting ability Investigating factors affecting employees' resistance in operational budgeting (Case study: Ilam Gas Company) [Volume 4, Issue 1, 2023, Pages 68-90]
Operational budgeting options Investigating factors affecting employees' resistance in operational budgeting (Case study: Ilam Gas Company) [Volume 4, Issue 1, 2023, Pages 68-90]
Operations efficiency The impact of establishing an internal audit department on improving the level of financial accountability in the public sector (Case study: Isfahan University of Medical Sciences) [Volume 3, Issue 1, 2022, Pages 1-18]
Optimal decision making The impact of artificial intelligence technology on the refineries accounting (Case study: Fajr Jam Gas Refinery) [Volume 2, Issue 4, 2021, Pages 24-38]
Organizational Factors 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]
Organizational Resilience 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]

P

Pension Funds The role of value-based asset - liability management in reforming public sector pension plans [Volume 2, Issue 2, 2021, Pages 61-73]
Pension planes The role of value-based asset - liability management in reforming public sector pension plans [Volume 2, Issue 2, 2021, Pages 61-73]
Pension plans Reporting on public pension plans based on budget and GASB statements 67 and 68 [Volume 2, Issue 1, 2021, Pages 62-71]
Perceived Behavioral Control 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]
Performance base budgeting Public financial management reforms: An ongoing journey to good governance [Volume 1, Issue 2, 2020, Pages 50-63]
Performance-Based Budgeting The impact of performance-based budgeting on the efficiency and effectiveness of financial resources in universities [Volume 5, Issue 3, 2024, Pages 57-80]
Performance-Based Budgeting 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]
Performance-Based Budgeting 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]
Performance-Based Budgeting Evolution of performance-based budgeting in Iran and the United States of America [Volume 6, Issue 2, 2025, Pages 49-68]
Performance electronic services 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]
Performance Evaluation Performance evaluation of deputy comptrollers of Tehran Municipality [Volume 6, Issue 3, 2025, Pages 103-148]
Performance of governments Explain the dimensions of governmental accountability affecting performance [Volume 1, Issue 2, 2020, Pages 37-49]
Permanent tax difference Evaluating the effect of agency costs on permanent and temporary tax differences [Volume 4, Issue 4, 2023, Pages 41-59]
Post-new public management The explanation of the role of public sector accounting in post-new public management [Volume 2, Issue 2, 2021, Pages 42-60]
Public and private hospitals The benefits of participatory budgeting in public and private hospitals: Evidence from Iran [Volume 6, Issue 1, 2025, Pages 86-113]
Public finances 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]
Public financial management reform Public financial management reforms: An ongoing journey to good governance [Volume 1, Issue 2, 2020, Pages 50-63]
Public Management Explain the role of blockchain technology in improving transparency and trust in the public sector [Volume 2, Issue 2, 2021, Pages 1-9]
Public money management Public sector auditing in local government in England: an international perspective and public value [Volume 4, Issue 2, 2023, Pages 56-80]
Public Organizations 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]
Public Revenue Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
Public Sector 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]
Public Sector The effect of the new financial management system in the public sector on its subsystems [Volume 3, Issue 2, 2022, Pages 23-42]
Public Sector Local government audit in England: Challenges and solutions [Volume 3, Issue 2, 2022, Pages 43-48]
Public Sector The impact of establishing an internal audit department on improving the level of financial accountability in the public sector (Case study: Isfahan University of Medical Sciences) [Volume 3, Issue 1, 2022, Pages 1-18]
Public Sector Theoretical framework of blockchain technology in public sector governance [Volume 3, Issue 1, 2022, Pages 19-31]
Public Sector Examining the evolution of consolidated financial statements in the UK public sector [Volume 2, Issue 4, 2021, Pages 85-93]
Public Sector 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]
Public Sector Investigate the gap in the expectations of management accountants in the public sector [Volume 2, Issue 3, 2021, Pages 72-80]
Public Sector 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]
Public Sector Investigating the dimensions of financial sustainability in the public sector [Volume 1, Issue 2, 2020, Pages 24-36]
Public Sector Investigating the cases of corruption in the public sector and approaches to combat it from a critical accounting perspective [Volume 1, Issue 1, 2020, Pages 32-47]
Public Sector Investigating the factors affecting financial supervision of the country's public sector budget: Structural equations approach [Volume 6, Issue 1, 2025, Pages 52-85]
Public Sector Examining the negative impacts of accrual accounting in the public sector: A review of research trends [Volume 6, Issue 1, 2025, Pages 142-170]
Public Sector 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]
Public Sector 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]
Public Sector Financial accountability model of public sector financial managers [Volume 6, Issue 2, 2025, Pages 69-85]
Public Sector 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 Risk management using derivative instruments: A review of public and private sector literature [Volume 6, Issue 4, 2025, Pages 109-130]
Public Sector Modeling public sector accounting ethics with emphasis on the role of forensic accounting [(Articles in Press)]
Public sector accountants Sustainability and environmental changes reporting challenges for public sector accountants [Volume 2, Issue 3, 2021, Pages 65-71]
Public Sector Accounting The role and legitimacy of the accounting profession in sustainable development goals reporting [Volume 3, Issue 1, 2022, Pages 49-58]
Public Sector Accounting Creation and development of standardized charts of accounts in public sector accounting [Volume 3, Issue 1, 2022, Pages 59-69]
Public Sector Accounting 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]
Public Sector Accounting 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]
Public Sector Accounting The explanation of the role of public sector accounting in post-new public management [Volume 2, Issue 2, 2021, Pages 42-60]
Public Sector Accounting 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]
Public Sector Accounting Conceptual analysis of India's public sector accounting system [Volume 2, Issue 1, 2021, Pages 16-30]
Public Sector Accounting 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]
Public Sector Accounting New public management to optimize financial reporting [Volume 1, Issue 1, 2020, Pages 69-88]
Public Sector Accounting The importance of the conceptual framework of financial reporting in the public sector [Volume 1, Issue 1, 2020, Pages 89-104]
Public Sector Accounting Accounting for public sector assets and potential implications for services: A review of related challenges [Volume 5, Issue 1, 2024, Pages 111-118]
Public Sector Accounting 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]
Public sector accounting education Public sector accounting education based on active learning methods and new technologies [Volume 2, Issue 3, 2021, Pages 42-51]
Public sector accounting reforms Review of international developments in public sector accounting with a look at developments in Uzbekistan [Volume 2, Issue 2, 2021, Pages 33-41]
Public Sector Accounting Standards 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]
Public Sector Accounting Standards 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]
Public sector accounting training 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]
Public sector assets Accounting for public sector assets and potential implications for services: A review of related challenges [Volume 5, Issue 1, 2024, Pages 111-118]
Public sector auditing Public sector auditing in local government in England: an international perspective and public value [Volume 4, Issue 2, 2023, Pages 56-80]
Public sector auditing 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]
Public sector educational software Public sector accounting education based on active learning methods and new technologies [Volume 2, Issue 3, 2021, Pages 42-51]
Public sector financial management 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]
Public sector financial reporting 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]
Public sector financial reporting Public sector financial reporting, beyond financial statements [Volume 1, Issue 1, 2020, Pages 58-68]
Public sector reform 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]
Public Value Public sector auditing in local government in England: an international perspective and public value [Volume 4, Issue 2, 2023, Pages 56-80]
Public Value The explanation of the role of public sector accounting in post-new public management [Volume 2, Issue 2, 2021, Pages 42-60]

S

Service potential Accounting for public sector assets and potential implications for services: A review of related challenges [Volume 5, Issue 1, 2024, Pages 111-118]
Size of board of directors The effect of corporate governance structure on social responsibility disclosure dimensions [Volume 5, Issue 4, 2024, Pages 23-49]
Social Responsibility Disclosure The effect of corporate governance structure on social responsibility disclosure dimensions [Volume 5, Issue 4, 2024, Pages 23-49]
Spatial Econometrics 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]
Spatial Econometrics 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]
Stakeholders 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]
Standard setting The role and legitimacy of the accounting profession in sustainable development goals reporting [Volume 3, Issue 1, 2022, Pages 49-58]
Stock book value The effect of operating cash flow and stock book value on the financial crisis of companies [Volume 5, Issue 1, 2024, Pages 119-138]
Strategic Planning Investigating the impact of strategic planning components on financial governance in public sector organizations [Volume 6, Issue 4, 2025, Pages 26-56]
Supreme Audit Court 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]
Sustainability 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]
Sustainability indicators Investigating the dimensions of financial sustainability in the public sector [Volume 1, Issue 2, 2020, Pages 24-36]
Sustainability Reporting Sustainability and environmental changes reporting challenges for public sector accountants [Volume 2, Issue 3, 2021, Pages 65-71]
Sustainability Reporting Investigating the dimensions of financial sustainability in the public sector [Volume 1, Issue 2, 2020, Pages 24-36]
Sustainable corporate performance The relationship between sustainable institutional investors and corporate sustainability performance with tax avoidance [Volume 6, Issue 1, 2025, Pages 29-51]
Sustainable development goals The role and legitimacy of the accounting profession in sustainable development goals reporting [Volume 3, Issue 1, 2022, Pages 49-58]
Sustainable Income Identifying the obstacles and challenges of generating public assets of the government [Volume 5, Issue 3, 2024, Pages 11-36]
Sustainable institutional investors The relationship between sustainable institutional investors and corporate sustainability performance with tax avoidance [Volume 6, Issue 1, 2025, Pages 29-51]
Systematic review Risk management using derivative instruments: A review of public and private sector literature [Volume 6, Issue 4, 2025, Pages 109-130]

T

Tax auditing The impact of tax auditing on earnings persistence irregularity: The role of economic volatility [Volume 6, Issue 3, 2025, Pages 43-76]
Tax Avoidance 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]
Tax Avoidance 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]
Tax Avoidance Investigating the relationship between tax avoidance and industry expertise of audit partners and audit committee members [Volume 5, Issue 3, 2024, Pages 37-56]
Tax Avoidance The relationship between sustainable institutional investors and corporate sustainability performance with tax avoidance [Volume 6, Issue 1, 2025, Pages 29-51]
Tax Compliance 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]
Tax Compliance Integrating AI-driven tax technology into business strategy [Volume 6, Issue 4, 2025, Pages 131-146]
Tax Gap Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
Tax technology Integrating AI-driven tax technology into business strategy [Volume 6, Issue 4, 2025, Pages 131-146]
Technical and process factors Meta-analysis of barriers to the establishment of performance-based budgeting in the Iranian organizations [Volume 2, Issue 4, 2021, Pages 64-84]
Tehran Municipality Factors affecting the selection of financial oversight agents (Case study: Tehran Municipality Comptrollers) [Volume 6, Issue 2, 2025, Pages 106-146]
Tehran Municipality Performance evaluation of deputy comptrollers of Tehran Municipality [Volume 6, Issue 3, 2025, Pages 103-148]
Tehran Municipality Optimization of financial processes in Tehran Municipality [(Articles in Press)]
Tehran Stock Exchange 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]
Tehran Stock Exchange 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]
Temporary tax difference Evaluating the effect of agency costs on permanent and temporary tax differences [Volume 4, Issue 4, 2023, Pages 41-59]
Thalassemia unit 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]
Thematic Analysis Identification and conceptual framework development of key indicators influencing the develompent of financial center cities [Volume 6, Issue 3, 2025, Pages 149-184]
Theoretical foundations of financial reporting The importance of the conceptual framework of financial reporting in the public sector [Volume 1, Issue 1, 2020, Pages 89-104]
The Statement of accounting concept The importance of the conceptual framework of financial reporting in the public sector [Volume 1, Issue 1, 2020, Pages 89-104]
Traditional Costing 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]
Transition economics Review of international developments in public sector accounting with a look at developments in Uzbekistan [Volume 2, Issue 2, 2021, Pages 33-41]
Transparency 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]
Transparency and accountability Public financial management reforms: An ongoing journey to good governance [Volume 1, Issue 2, 2020, Pages 50-63]
Trust Explain the role of blockchain technology in improving transparency and trust in the public sector [Volume 2, Issue 2, 2021, Pages 1-9]

Public Sector Accounting and Budgeting

Keyword Index

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W