Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Keyword Index
A
  • 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]
  • 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 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]
  • Agency costs Evaluating the effect of agency costs on permanent and temporary tax differences [Volume 4, Issue 4, 2023, Pages 41-59]
  • 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]
B
  • 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]
  • 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]
  • 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]
C
  • 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]
  • 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]
D
  • Discrimination in budget distribution Investigating the impact of discrimination in budget distribution on inclusive growth in different provinces of Iran [Volume 4, Issue 4, 2023, Pages 20-40]
E
  • 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]
  • Employee resistance Investigating factors affecting employees' resistance in operational budgeting (Case study: Ilam Gas Company) [Volume 4, Issue 1, 2023, Pages 68-90]
F
  • 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 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 Shocks The role of real purchase option in reducing financial shocks in macroeconomic fluctuations [Volume 4, Issue 2, 2023, Pages 27-55]
  • 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]
G
  • 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
  • Ilam Gas Company Investigating factors affecting employees' resistance in operational budgeting (Case study: Ilam Gas Company) [Volume 4, Issue 1, 2023, Pages 68-90]
  • 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]
  • 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]
L
  • Labor force participation Investigating the impact of discrimination in budget distribution on inclusive growth in different provinces of Iran [Volume 4, Issue 4, 2023, Pages 20-40]
  • Local Government Public sector auditing in local government in England: an international perspective and public value [Volume 4, Issue 2, 2023, Pages 56-80]
M
  • 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]
O
  • 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]
P
  • 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]
  • Permanent tax difference Evaluating the effect of agency costs on permanent and temporary tax differences [Volume 4, Issue 4, 2023, Pages 41-59]
  • 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 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 auditing Public sector auditing in local government in England: an international perspective and public value [Volume 4, Issue 2, 2023, Pages 56-80]
  • Public Value Public sector auditing in local government in England: an international perspective and public value [Volume 4, Issue 2, 2023, Pages 56-80]
R
  • Real purchase option The role of real purchase option in reducing financial shocks in macroeconomic fluctuations [Volume 4, Issue 2, 2023, Pages 27-55]
  • Regulatory Structure 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]
S
  • 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]
T
  • 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]
  • 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]
  • 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]
  • 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]
V
  • Vector Autoregression The role of real purchase option in reducing financial shocks in macroeconomic fluctuations [Volume 4, Issue 2, 2023, Pages 27-55]
  • Voluntary carbon disclosure 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]