Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Keyword Index
A
  • 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]
  • 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]
  • 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]
B
  • 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]
  • 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]
  • Budget-based planning Budget-based planning model in light of human resource skills [Volume 6, Issue 4, 2025, Pages 57-82]
  • Budgeting The benefits of participatory budgeting in public and private hospitals: Evidence from Iran [Volume 6, Issue 1, 2025, Pages 86-113]
  • Business strategy Integrating AI-driven tax technology into business strategy [Volume 6, Issue 4, 2025, Pages 131-146]
C
  • Comptroller Factors affecting the selection of financial oversight agents (Case study: Tehran Municipality Comptrollers) [Volume 6, Issue 2, 2025, Pages 106-146]
  • 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]
D
  • Data Governance 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]
  • Deputy treasurers Performance evaluation of deputy comptrollers of Tehran Municipality [Volume 6, Issue 3, 2025, Pages 103-148]
  • Digital policymaking 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]
  • Disclosure Quality 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]
E
  • 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]
  • Economic volatility The impact of tax auditing on earnings persistence irregularity: The role of economic volatility [Volume 6, Issue 3, 2025, Pages 43-76]
  • 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 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]
  • 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]
F
  • Financial Accountability Financial accountability model of public sector financial managers [Volume 6, Issue 2, 2025, Pages 69-85]
  • 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 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 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 Reforms New public financial management: Trends, frameworks, and challenges [Volume 6, Issue 4, 2025, Pages 1-25]
  • 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 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]
  • 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]
H
  • Human Resource Management Budget-based planning model in light of human resource skills [Volume 6, Issue 4, 2025, Pages 57-82]
I
  • Institutional Challenges New public financial management: Trends, frameworks, and challenges [Volume 6, Issue 4, 2025, Pages 1-25]
  • 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]
  • 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]
  • 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
  • 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]
  • Meta-analysis Tax gap in Islamic countries with a meta-analysis approach [Volume 6, Issue 3, 2025, Pages 22-42]
  • 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]
  • New public financial management New public financial management: Trends, frameworks, and challenges [Volume 6, Issue 4, 2025, Pages 1-25]
  • New Public Management Evolution of performance-based budgeting in Iran and the United States of America [Volume 6, Issue 2, 2025, Pages 49-68]
P
  • 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 Evaluation Performance evaluation of deputy comptrollers of Tehran Municipality [Volume 6, Issue 3, 2025, Pages 103-148]
  • 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 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]
R
  • Real Earnings Management 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]
  • Risk Management Risk management using derivative instruments: A review of public and private sector literature [Volume 6, Issue 4, 2025, Pages 109-130]
S
  • 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]
  • Strategic Planning Investigating the impact of strategic planning components on financial governance in public sector organizations [Volume 6, Issue 4, 2025, Pages 26-56]
  • 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 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 relationship between sustainable institutional investors and corporate sustainability performance with tax avoidance [Volume 6, Issue 1, 2025, Pages 29-51]
  • 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]
  • 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]
  • 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]
  • 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]
V
  • Vision setting Investigating the impact of strategic planning components on financial governance in public sector organizations [Volume 6, Issue 4, 2025, Pages 26-56]