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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z ALL

A

  • Abilitation The Relationship Between Labor Productivity and Taxation of the State Tax [Volume 1, Issue 2, 2014-2015, Pages 19-30]

  • Ability The Feasibility of Implementation of Operational Budget in Gachsaran Oil and Gas Production Company [Volume 1, Issue 2, 2014-2015, Pages 67-82]

  • Ability The Obstacles of Performance Budgeting Implementation in Iran Tax Affairs Organization [Volume 1, Issue 1, 2014-2015, Pages 22-30]

  • Academic Society Assessment of the External Accountability Gap of Tax Affairs Organization from the Viewpoint of Major Taxpayers and the Other Stakeholders Via Using Servqual Model [Volume 7, Issue 1, 2020-2021, Pages 31-44]

  • Acceptance The Obstacles of Performance Budgeting Implementation in Iran Tax Affairs Organization [Volume 1, Issue 1, 2014-2015, Pages 22-30]

  • Accountability The Study of Governmental Accounting Standards Establishment Necessity (Base on Accountability) in Capital Assets Plans [Volume 2, Issue 1, 2015-2016, Pages 71-82]

  • Accountability Performance-Based Budgeting and Accountability in Public Sector [Volume 3, Issue 1, 2016-2017, Pages 69-80]

  • Accountability The Effect of Social Capital on Improving the Accountability of Public Sector Managers [Volume 3, Issue 2, 2016-2017, Pages 31-42]

  • Accountability Financial Reporting Quality based on Public Sector Accounting Standards for Information Presentation [Volume 3, Issue 2, 2016-2017, Pages 93-104]

  • Accountability Investigate the Moderating Role of Performance Audit on Impact Accrual Accounting on Public Sector Accounting Using Structural Equation [Volume 4, Issue 2, 2017-2018, Pages 135-154]

  • Accountability Identification stakeholders of public sector financial reporting and their information needs [Volume 6, Issue 1, 2019-2020, Pages 33-46]

  • Accountability Explaining the Quantitative Model of Public Sector Governance; Experimental Test of the Effect of Public Sector Governance on Financial Discipline [Volume 6, Issue 2, 2019-2020, Pages 115-130]

  • Accountability The gap between the current situation and the desired level of Performance Audit Report from the perspective of public sector auditors [Volume 8, Issue 1, 2021-2022, Pages 213-240]

  • Accountability An Islamic-Social Model of Accountability in Accounting [Volume 8, Issue 2, 2021-2022, Pages 37-58]

  • Accounting Modeling the Commercialization Factors of Accounting [Volume 7, Issue 2, 2020-2021, Pages 167-184]

  • Accounting Fuzzy Gap Analysis of Sustainable Development Accounting Disclosure Factors with Mixed Approach in Iran [Volume 8, Issue 1, 2021-2022, Pages 29-52]

  • Accounting Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession [Volume 8, Issue 2, 2021-2022, Pages 143-166]

  • Accounting An Islamic-Social Model of Accountability in Accounting [Volume 8, Issue 2, 2021-2022, Pages 37-58]

  • Accounting and Financial Reporting A Comparative Study of the Qualitative Features of Financial Reports on Accrual Accounting Basis and Cash Accounting Basis in Medical Science Universities [Volume 1, Issue 1, 2014-2015, Pages 31-40]

  • Accounting and Financial Reporting Municipalities Assess the Compatibility of the Content of the Statement (1) of Municipal Accounting and Financial Reporting as an Independent Account of the Environmental Features of the Activities of Municipalities [Volume 2, Issue 1, 2015-2016, Pages 93-102]

  • Accounting Basis A Survey on Effective Approaches and Elements on Setting a Transition Plan to Accrual Accounting in the Public Sector [Volume 1, Issue 1, 2014-2015, Pages 9-22]

  • Accounting Changes Survey the Drivers and Barriers to Changes in Government Accounting and Financial Reporting in the Public Sector in Iran [Volume 3, Issue 1, 2016-2017, Pages 37-48]

  • Accounting Conservatism The Relation of Between Price Changes of Share and Conservatism in the Production Governmental Organization [Volume 2, Issue 2, 2015-2016, Pages 37-46]

  • Accounting information system Identifying Extrinsic Intervening Components of Organization on the Accounting Information System in Decision Making of Public Sector Managers Based on the ORESTE Technique [Volume 9, Issue 2, 2022-2023, Pages 255-276]

  • Accounting Modern Procedures The Relationship of use of Accountancy Modern Procedures and Motivation Creation and Stakeholder’s Satisfaction Improvement by Public Services in 22 Municipalities in Tehran [Volume 2, Issue 1, 2015-2016, Pages 53-58]

  • Accounting System Investigating the Response of the Accounting and Financial Reporting System In the Tax Organization of the Province of Kermanshah [Volume 2, Issue 2, 2015-2016, Pages 69-80]

  • Accrual Accounting Investigation Basis of Accrual Accounting Usefulness in Reporting Transparency and Improving Responsibility in the Universities Affiliatet to Ministry of Science, Research and Technology (A Case Study: Kharazmi University) [Volume 1, Issue 2, 2014-2015, Pages 55-66]

  • Accrual Accounting Accrual Accounting Compliance Problems with Program Budgeting in Municipalities [Volume 2, Issue 2, 2015-2016, Pages 7-14]

  • Accrual Accounting Investigation of Factors Affecting in Determination of Performance Audit Criteria in Governmental Executive Agencies [Volume 3, Issue 1, 2016-2017, Pages 59-68]

  • Accrual Accounting The Impact of Simultaneous Implementation of Accrual Accounting and Activity-Based Costing (ABC) on Decisions Made and Accountability by Managers at Tehran University of Medical Science [Volume 4, Issue 1, 2017-2018, Pages 49-58]

  • Accrual Accounting The Impact of a Change in the Public Sector Accounting Policies on Administrative Reform [Volume 4, Issue 2, 2017-2018, Pages 9-22]

  • Accrual Accounting Investigate the Moderating Role of Performance Audit on Impact Accrual Accounting on Public Sector Accounting Using Structural Equation [Volume 4, Issue 2, 2017-2018, Pages 135-154]

  • Accrual Accounting Developing and Evaluating the Optimal Model of Accrual Accounting System in the Public Sector (Case study: Managers and Accountants of Executive Bodies) [Volume 6, Issue 2, 2019-2020, Pages 47-60]

  • Accrual Accounting Identification and Ranking the Performance-Based Budgeting Challenges with Emphasis on Cost and Accrual Accounting in The Road Construction sector in Iran [Volume 9, Issue 1, 2022-2023, Pages 223-254]

  • Accrual Accounting at Universities Practical Impediments to Perform Accrual Accounting at Universities and Higher Education Institutions [Volume 2, Issue 2, 2015-2016, Pages 15-24]

  • Accrual Accounting Basis A Comparative Study of the Qualitative Features of Financial Reports on Accrual Accounting Basis and Cash Accounting Basis in Medical Science Universities [Volume 1, Issue 1, 2014-2015, Pages 31-40]

  • Accrual accounting experience Impact of employees experience in private sector on their judgment and decision making in using of accrual accounting and their perceptions from its implementation in the public sector [Volume 5, Issue 1, 2018-2019, Pages 39-54]

  • Accrual Basis A Survey on Effective Approaches and Elements on Setting a Transition Plan to Accrual Accounting in the Public Sector [Volume 1, Issue 1, 2014-2015, Pages 9-22]

  • Accrual Basis Basis Change in Accounting of Public Section; Adversities Ahead (Case study: Executive Administrations of Khorassan Razavi) [Volume 2, Issue 2, 2015-2016, Pages 81-96]

  • Accrual Basis Transition from Cash to Accruals Accounting in Iran Public Sector:The Required Time Period [Volume 3, Issue 2, 2016-2017, Pages 9-18]

  • Activity Based Costing The Ability Level of Information Systems of Medical Science University in Supporting the Establishment Activity- Based Costing [Volume 1, Issue 1, 2014-2015, Pages 41-52]

  • Activity Based Costing Verification Approved Tariffs of Medical Services in Comparison with the Cost of these Services in Qom Medical University by ABC Approach [Volume 2, Issue 1, 2015-2016, Pages 17-30]

  • Activity Based Costing Comparative Cost-sharing Approaches in Calculating the Cost of Services by Using Activity Based Coting (ABC) Method in Radiology Department of Shiraz Ordibehesht Hospital [Volume 2, Issue 1, 2015-2016, Pages 83-92]

  • Activity-Based Costing The Impact of Simultaneous Implementation of Accrual Accounting and Activity-Based Costing (ABC) on Decisions Made and Accountability by Managers at Tehran University of Medical Science [Volume 4, Issue 1, 2017-2018, Pages 49-58]

  • Activity-Based Costing Explanation and investigation of factors affecting activity-based costing in the field of treatment، emphasizing the role of human resources with a fuzzy approach [Volume 9, Issue 2, 2022-2023, Pages 83-100]

  • Activity-Based Management The Impact of Simultaneous Implementation of Accrual Accounting and Activity-Based Costing (ABC) on Decisions Made and Accountability by Managers at Tehran University of Medical Science [Volume 4, Issue 1, 2017-2018, Pages 49-58]

  • Actuary The Impact of Parametric Reforms on the Financing of Social Security organization's Long-Term Commitments Using Actuaries [Volume 8, Issue 2, 2021-2022, Pages 127-142]

  • Administrative Reform The Impact of a Change in the Public Sector Accounting Policies on Administrative Reform [Volume 4, Issue 2, 2017-2018, Pages 9-22]

  • Adversities and Obstacles of Applying Accrual Basis Basis Change in Accounting of Public Section; Adversities Ahead (Case study: Executive Administrations of Khorassan Razavi) [Volume 2, Issue 2, 2015-2016, Pages 81-96]

  • Agility Evaluation of agility capabilities in the organization under Western Azerbaijan Province [Volume 5, Issue 2, 2018-2019, Pages 101-108]

  • Allocation of Resources Optimizing Performance-Based Budgeting In Executive Administrations Using Particle Swarm Optimization (POS) Algorithm (Case Study: University Of Sistan and Baluchestan) [Volume 4, Issue 1, 2017-2018, Pages 87-100]

  • Ambiguity in laws Assessing the quality of financial laws in Iran in terms of transparency, stability and non-dispersion [Volume 8, Issue 2, 2021-2022, Pages 167-181]

  • Ambiguity Role Investigating the Effect of Ambiguity Role on the Relationship between Conflict Management Style and Exhaustion in Public Accountant [Volume 6, Issue 1, 2019-2020, Pages 115-130]

  • Analysis of Total Interpretive Structural Model Designing an Interpretive / Structural Model of the Most Effective Causes of Public Sector Audit Quality [Volume 7, Issue 1, 2020-2021, Pages 145-160]

  • Analytical hierarchy process rating the factors affecting the credit rating in conditions of social distance in Governmental Banks [Volume 9, Issue 1, 2022-2023, Pages 27-36]

  • Analytical Network Process Investigating the Methods of Public Universities Financing with Resistance Economics Approach Using the ANP Method (Case Study: Public Universities in the West of Country) [Volume 7, Issue 1, 2020-2021, Pages 113-128]

  • Analytical Network Process and dematel Technique (DANP) Identify and Prioritize Internal and External Factors Affecting the Audit Quality of the Court of Audit based on a Combination of SWOT-ANP-DEMATEL Techniques [Volume 7, Issue 1, 2020-2021, Pages 59-78]

  • Applied Model Presenting an Applied Model for Empowering and Maintaining Preventive Audit in the Public Sector Based on Grounded Theory [Volume 9, Issue 2, 2022-2023, Pages 229-254]

  • Article 44 of the Constitution The Comparative Evaluation of the Efficiency of Current Pricing Practices of Firms Approved by the High Council for the Implementation of General Policies of Principle 44 and the Modern Pricing Practices of Firms [Volume 6, Issue 2, 2019-2020, Pages 9-32]

  • Assets management Asset management activities in public sector institutions: Investigating the current Status and Contextual Factors affecting their improvement [Volume 9, Issue 2, 2022-2023, Pages 211-228]

  • Assurance Internal Audit Function at Iran and Tehran Universities of Medical Sciences [Volume 2, Issue 2, 2015-2016, Pages 55-68]

  • Auditing The Study of Governmental Accounting Standards Establishment Necessity (Base on Accountability) in Capital Assets Plans [Volume 2, Issue 1, 2015-2016, Pages 71-82]

  • Auditors The Effect of Kirton Cognitive Learning Strategies on Fraud Risk Assessment (Case Study: Auditors of the Iran Court of Audit) [Volume 7, Issue 2, 2020-2021, Pages 79-94]

  • Auditor’s Gender The Effects of Personality Type on the Audit Quality (Case study: Evidence from Supreme Audit Court Auditors of Iran) [Volume 6, Issue 2, 2019-2020, Pages 145-154]

  • Auditors of public section Providing a Micmac Analysis to Strengthen the Inertia Capability of Public Section : Polar Matrix Analysis [Volume 10, Issue 1, 2023-2024]

  • Auditor’s Personality Type The Effects of Personality Type on the Audit Quality (Case study: Evidence from Supreme Audit Court Auditors of Iran) [Volume 6, Issue 2, 2019-2020, Pages 145-154]

  • Audit Professional Judgment Analysis of the decision-making process in the professional judgment of auditors [Volume 9, Issue 1, 2022-2023, Pages 373-394]

  • Audit Quality The Impact of Professional Commitment and Ethical Ideology on Audit Quality by Mediating the Ethical Behavior of Governmental Firms Auditors in Structural Equation Modeling [Volume 6, Issue 1, 2019-2020, Pages 81-96]

  • Audit Quality The Effects of Personality Type on the Audit Quality (Case study: Evidence from Supreme Audit Court Auditors of Iran) [Volume 6, Issue 2, 2019-2020, Pages 145-154]

  • Audit Quality Investigating the effect of gender on the relationship between stress and audit quality [Volume 8, Issue 2, 2021-2022, Pages 101-112]

  • Audit Risk The Attitudes of Iranian Professional Auditors toward the Audit Risk with Approach to public sector [Volume 1, Issue 2, 2014-2015, Pages 41-54]

  • Authority The Feasibility of Implementation of Operational Budget in Gachsaran Oil and Gas Production Company [Volume 1, Issue 2, 2014-2015, Pages 67-82]

  • Authority The Obstacles of Performance Budgeting Implementation in Iran Tax Affairs Organization [Volume 1, Issue 1, 2014-2015, Pages 22-30]

B

  • Bank Fuzzy Delphi algorithm and fuzzy DEMITEL in Designing and explanation of Relational capital in Banks [Volume 8, Issue 2, 2021-2022, Pages 81-90]

  • Banking Industry Provide a Model for Identifying the Challenges of Virtual Currencies in the Marketing of the Iranian Banking Industry [Volume 8, Issue 1, 2021-2022, Pages 153-172]

  • Banking System Investigating the impact of intellectual capital on competitive performance in Iran's banking system [Volume 9, Issue 2, 2022-2023, Pages 101-118]

  • Bankruptcy Presentation a suitable structure for the expert witnesses report in the field of bankruptcy [Volume 10, Issue 1, 2023-2024]

  • Bankruptcy forecasting Develop a bankruptcy forecasting model for state-owned companies using macroeconomic, managerial, financial and political variables [Volume 7, Issue 1, 2020-2021, Pages 79-96]

  • Barriers A Comparative Study of Performance-Based Budgeting in Iran and Developed Countries (A case study of: Canada) [Volume 2, Issue 1, 2015-2016, Pages 7-16]

  • Basis Change in Accounting of Public Section Basis Change in Accounting of Public Section; Adversities Ahead (Case study: Executive Administrations of Khorassan Razavi) [Volume 2, Issue 2, 2015-2016, Pages 81-96]

  • Behavioral Alienation Interactive Qualitative Analysis (IQA) Causes of Behavioral Alienation in the Professional Career of Accounting Court Auditors [Volume 6, Issue 1, 2019-2020, Pages 9-32]

  • Benchmark Investigation of Factors Affecting in Determination of Performance Audit Criteria in Governmental Executive Agencies [Volume 3, Issue 1, 2016-2017, Pages 59-68]

  • Benford Law Application of Benford Law in the Analysis of Financial Distress in Public Companies [Volume 4, Issue 1, 2017-2018, Pages 59-72]

  • Bibliometric Analysis Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2022-2023, Pages 193-210]

  • Bibliometrics Investigating the Printing and Publishing Situation of Governmental Accounting and Auditing Books in Iran [Volume 6, Issue 2, 2019-2020, Pages 61-80]

  • Blended learning Analyzing the Effective Factors of Human Resource Training in Government Banking [Volume 10, Issue 1, 2023-2024]

  • Board of Certification of CPAs Content Analysis of the Exam Held by the Certification Board of CPAs of the Ministry of Economic Affairs and Finance; The Years 2002 to 2019 [Volume 8, Issue 1, 2021-2022, Pages 115-138]

  • Book Investigating the Printing and Publishing Situation of Governmental Accounting and Auditing Books in Iran [Volume 6, Issue 2, 2019-2020, Pages 61-80]

  • Branches Ranking performance evaluation of State Banks: Designing a composite index using multilayer DEA (Case Study: Maskan Bank) [Volume 5, Issue 2, 2018-2019, Pages 85-100]

  • Budget Operational Budgeting in the Public Section Using Time Driven Activity Based Budgeting (Case study: Neonatal Intensive Care Unite ward of Shahid Sadoughi Hospital in Yazd) [Volume 7, Issue 2, 2020-2021, Pages 129-142]

  • Budget Schools budgeting according to the condition of equipment and buildings under different scenarios changing the number of students using the system dynamics [Volume 9, Issue 2, 2022-2023, Pages 119-140]

  • Budget deficit Studying the state of equilibrium in the state budgeting system of Iran Using the Native Generation Accounting Model [Volume 5, Issue 1, 2018-2019, Pages 21-38]

  • Budgeting Accrual Accounting Compliance Problems with Program Budgeting in Municipalities [Volume 2, Issue 2, 2015-2016, Pages 7-14]

  • Budgeting Analysis the Relationship between Budgetary Planning and Resource Allocation: the Emphasis Moderating Role of Performance Management (Case Study: Municipality of Isfahan) [Volume 7, Issue 1, 2020-2021, Pages 177-192]

  • Budgeting Performance-Based Budgeting Model with a Real Time Financial Reporting Approach in Iran Public Sector [Volume 8, Issue 2, 2021-2022, Pages 21-36]

  • Budgeting Challenges Public Financial Management: Identify and Assessing the Challenges of the Budgeting System [Volume 6, Issue 1, 2019-2020, Pages 61-80]

  • Budgeting Model Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022-2023, Pages 105-152]

  • Budgeting reform Assessing the success rate of reforming the budgeting system from the perspective of government employees and managers [Volume 9, Issue 2, 2022-2023, Pages 175-192]

  • Budget Management Designing a Financial Mangement Framework for General Treasury Administration in Iran [Volume 8, Issue 1, 2021-2022, Pages 9-28]

  • Budget Transparency Do Hofstede's National Culture Impact on Public Sector Budgeting Practices? [Volume 3, Issue 1, 2016-2017, Pages 21-36]

C

  • Canada A Comparative Study of Performance-Based Budgeting in Iran and Developed Countries (A case study of: Canada) [Volume 2, Issue 1, 2015-2016, Pages 7-16]

  • Capital Assets Plans The Study of Governmental Accounting Standards Establishment Necessity (Base on Accountability) in Capital Assets Plans [Volume 2, Issue 1, 2015-2016, Pages 71-82]

  • Capital Structure Capital Structure Modeling With Performance Evaluation Accounting Criteria ia a dynamic approach (case study of Iran Telecommunication Company) [Volume 9, Issue 2, 2022-2023, Pages 21-36]

  • Cash Accounting Basis A Comparative Study of the Qualitative Features of Financial Reports on Accrual Accounting Basis and Cash Accounting Basis in Medical Science Universities [Volume 1, Issue 1, 2014-2015, Pages 31-40]

  • Cash Basis Basis Change in Accounting of Public Section; Adversities Ahead (Case study: Executive Administrations of Khorassan Razavi) [Volume 2, Issue 2, 2015-2016, Pages 81-96]

  • Cash Basis Transition from Cash to Accruals Accounting in Iran Public Sector:The Required Time Period [Volume 3, Issue 2, 2016-2017, Pages 9-18]

  • Cassidy's Cognitive and Behavioral Theory The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test) [Volume 9, Issue 1, 2022-2023, Pages 77-104]

  • Causal Conditions Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022-2023, Pages 341-372]

  • Challenges and bottlenecks of accounting standards Presenting a model for solving the challenges and bottlenecks of public sector accounting standards using Grand theory [Volume 9, Issue 2, 2022-2023, Pages 141-156]

  • Challenges of VAT System The Empirical Study of the Implications and Challenges of the Pilot Implementation of the Value-Added Tax (VAT) in Iran Tax System [Volume 3, Issue 2, 2016-2017, Pages 43-58]

  • Cognition Map Designing Performance Based Budgeting Model by combine Cognitive Map, Hierarchical Analysis and TOPSIS in Social Security Organization [Volume 6, Issue 2, 2019-2020, Pages 175-184]

  • Competence Evaluation of agility capabilities in the organization under Western Azerbaijan Province [Volume 5, Issue 2, 2018-2019, Pages 101-108]

  • Competitive Performance Investigating the impact of intellectual capital on competitive performance in Iran's banking system [Volume 9, Issue 2, 2022-2023, Pages 101-118]

  • Complexity Theory Performance Management, Challenges Facing and Complexity Theory [Volume 3, Issue 1, 2016-2017, Pages 49-58]

  • Composite Index (CI) performance evaluation of State Banks: Designing a composite index using multilayer DEA (Case Study: Maskan Bank) [Volume 5, Issue 2, 2018-2019, Pages 85-100]

  • Comprehensive Risk Identifying Effective Factors on Comprehensive Risk of Government-Owned Banks [Volume 5, Issue 2, 2018-2019, Pages 25-46]

  • Conditional Conservatism The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [Volume 7, Issue 1, 2020-2021, Pages 129-144]

  • Consulting Internal Audit Function at Iran and Tehran Universities of Medical Sciences [Volume 2, Issue 2, 2015-2016, Pages 55-68]

  • Contractibility The Effect of Using Performance Measurement Systems on Public Sector Performance (A Case study: Municipalities of Mazandaran Province) [Volume 4, Issue 1, 2017-2018, Pages 23-36]

  • Control Risk The Attitudes of Iranian Professional Auditors toward the Audit Risk with Approach to public sector [Volume 1, Issue 2, 2014-2015, Pages 41-54]

  • Corporate Governance Explaining the Corporate Governance Components of Governmental Organizations and Assessing the Ability of Supreme Audit Court for It’s Implementation [Volume 4, Issue 2, 2017-2018, Pages 23-40]

  • Corporate Pricing Practices The Comparative Evaluation of the Efficiency of Current Pricing Practices of Firms Approved by the High Council for the Implementation of General Policies of Principle 44 and the Modern Pricing Practices of Firms [Volume 6, Issue 2, 2019-2020, Pages 9-32]

  • Cost Accounting system Identification and Ranking the Performance-Based Budgeting Challenges with Emphasis on Cost and Accrual Accounting in The Road Construction sector in Iran [Volume 9, Issue 1, 2022-2023, Pages 223-254]

  • Cost Control The Impact of the Components of Intellectual Capital on the Dimensions of Financial Performance [Volume 1, Issue 2, 2014-2015, Pages 83-92]

  • Cost of Services Verification Approved Tariffs of Medical Services in Comparison with the Cost of these Services in Qom Medical University by ABC Approach [Volume 2, Issue 1, 2015-2016, Pages 17-30]

  • Cost-sharing Approach Comparative Cost-sharing Approaches in Calculating the Cost of Services by Using Activity Based Coting (ABC) Method in Radiology Department of Shiraz Ordibehesht Hospital [Volume 2, Issue 1, 2015-2016, Pages 83-92]

  • Court of Audit Typology of Psychodynamic Perceptual Disorder in Quality Services of Auditors based on Q-Varimax Analysis (Case Study: Court of Audit) [Volume 7, Issue 1, 2020-2021, Pages 161-176]

  • Credit Rating rating the factors affecting the credit rating in conditions of social distance in Governmental Banks [Volume 9, Issue 1, 2022-2023, Pages 27-36]

  • Cross-impact analysis Futures Studies of the Tax System in Iran: A Socio-Cultural Perspective [Volume 8, Issue 1, 2021-2022, Pages 97-114]

  • Cultural Dimensions Do Hofstede's National Culture Impact on Public Sector Budgeting Practices? [Volume 3, Issue 1, 2016-2017, Pages 21-36]

  • Cultural Heritage Organization Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022-2023, Pages 105-152]

  • Customer Needs Effective Factors on Customers, Satisfaction throughout Electronic Services (Internet) Provided by Melli Bank (Case Study: Customers of Melli Bank Branches in Mashhad) [Volume 1, Issue 1, 2014-2015, Pages 65-72]

D

  • Decision Makers Investigate the Moderating Role of Performance Audit on Impact Accrual Accounting on Public Sector Accounting Using Structural Equation [Volume 4, Issue 2, 2017-2018, Pages 135-154]

  • Decision Process Analysis of the decision-making process in the professional judgment of auditors [Volume 9, Issue 1, 2022-2023, Pages 373-394]

  • Declared Taxable The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan) [Volume 6, Issue 2, 2019-2020, Pages 97-114]

  • Definite Taxable The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan) [Volume 6, Issue 2, 2019-2020, Pages 97-114]

  • Delphi-Fuzzy Futures Studies of the Tax System in Iran: A Socio-Cultural Perspective [Volume 8, Issue 1, 2021-2022, Pages 97-114]

  • Delphi Method Identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations [Volume 9, Issue 1, 2022-2023, Pages 1-26]

  • Delphi technique Identify and Prioritize Internal and External Factors Affecting the Audit Quality of the Court of Audit based on a Combination of SWOT-ANP-DEMATEL Techniques [Volume 7, Issue 1, 2020-2021, Pages 59-78]

  • Delphi technique Investigating Digital Marketing Pattern Using Foundation Data Approach in the Banking System (Case Study ‎Tose’e Ta’avon Bank) [Volume 8, Issue 2, 2021-2022, Pages 59-72]

  • DEMITEL method Fuzzy Delphi algorithm and fuzzy DEMITEL in Designing and explanation of Relational capital in Banks [Volume 8, Issue 2, 2021-2022, Pages 81-90]

  • Designing a Decision-Making System Designing a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit Court [Volume 7, Issue 2, 2020-2021, Pages 43-58]

  • Detection Risk and with Approach to Public Sector The Attitudes of Iranian Professional Auditors toward the Audit Risk with Approach to public sector [Volume 1, Issue 2, 2014-2015, Pages 41-54]

  • Development Plan Practical Impediments to Perform Accrual Accounting at Universities and Higher Education Institutions [Volume 2, Issue 2, 2015-2016, Pages 15-24]

  • Diagnostic Tax Legalistic AI Approach in Analyzing the Factors Affecting Tax Adjustment of Legal Entities in the Tax Litigation System (Case Study: Tax Affairs of South Khorasan) [Volume 8, Issue 1, 2021-2022, Pages 175-194]

  • Diamond Model A Recognition and Ranking of Influencing on the Implementation of the Functional Budgeting System by Diamond Model and Fuzzy Hierarchical Analysis [Volume 1, Issue 2, 2014-2015, Pages 31-40]

  • Digital Banking Investigating Digital Marketing Pattern Using Foundation Data Approach in the Banking System (Case Study ‎Tose’e Ta’avon Bank) [Volume 8, Issue 2, 2021-2022, Pages 59-72]

  • Digital Marketing Investigating Digital Marketing Pattern Using Foundation Data Approach in the Banking System (Case Study ‎Tose’e Ta’avon Bank) [Volume 8, Issue 2, 2021-2022, Pages 59-72]

  • Dimtel technique Identifying obstacles to the establishment of Human Resources Accounting System Based on Dimtel Technique (Case Study: Mashhad University of Medical Sciences and subordinate units) [Volume 10, Issue 1, 2023-2024]

  • Discretionary policies Analyzing the mechanism of the change of the component government expenditure, under the influence of two rule-based and discretionary policies, using dynamic stochastic general equilibrium model [Volume 10, Issue 1, 2023-2024]

  • Dualism of Agency and Structure The Process of Public Sector Accounting Change with Structuration Theory Approach (Case study: Tehran University) [Volume 4, Issue 2, 2017-2018, Pages 55-74]

  • Dynamic Stochastic General Equilibrium Analyzing the mechanism of the change of the component government expenditure, under the influence of two rule-based and discretionary policies, using dynamic stochastic general equilibrium model [Volume 10, Issue 1, 2023-2024]

E

  • Earnings Manipulation Application of Benford Law in the Analysis of Financial Distress in Public Companies [Volume 4, Issue 1, 2017-2018, Pages 59-72]

  • Economic Advantage The Feasibility of Implementation of Operational Budget in Gachsaran Oil and Gas Production Company [Volume 1, Issue 2, 2014-2015, Pages 67-82]

  • Economical Factors Identifying Factors Influencing the Employee’s Corruption of Governmental Organizations Based on Court of Auditor’s Viewpoint of Fars and Kerman Provinces [Volume 4, Issue 1, 2017-2018, Pages 73-86]

  • Economic incentives Provide a Pattern for Cognition Background Defects Formation of Informal Companies in Tax System [Volume 7, Issue 2, 2020-2021, Pages 185-210]

  • Economy The Necessity of Establishment of Performance Audit from the Viewpoint of Public Sector Auditors [Volume 3, Issue 2, 2016-2017, Pages 79-92]

  • Economy Designing a Model for Performance Audit of Projects in the National Iranian Oil Company and its Subsidiaries [Volume 6, Issue 2, 2019-2020, Pages 81-96]

  • Effectiveness Designing a Model for Performance Audit of Projects in the National Iranian Oil Company and its Subsidiaries [Volume 6, Issue 2, 2019-2020, Pages 81-96]

  • Effectiveness Identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations [Volume 9, Issue 1, 2022-2023, Pages 1-26]

  • Effectiveness and Public Sector The Necessity of Establishment of Performance Audit from the Viewpoint of Public Sector Auditors [Volume 3, Issue 2, 2016-2017, Pages 79-92]

  • Efficiency The Necessity of Establishment of Performance Audit from the Viewpoint of Public Sector Auditors [Volume 3, Issue 2, 2016-2017, Pages 79-92]

  • Efficiency Designing a Model for Performance Audit of Projects in the National Iranian Oil Company and its Subsidiaries [Volume 6, Issue 2, 2019-2020, Pages 81-96]

  • Efficiency Explaining the Quantitative Model of Public Sector Governance; Experimental Test of the Effect of Public Sector Governance on Financial Discipline [Volume 6, Issue 2, 2019-2020, Pages 115-130]

  • Efficiency Impacts of Utilizing Different Management Accounting Techniques on the Efficiency of Management Control Systems of Organizations [Volume 8, Issue 1, 2021-2022, Pages 67-80]

  • Efficiency Motivated Bias Investigating and Evaluating Performance Motivation Bias in Auditors under Time Budget Pressure (Case Study: Auditors of the Court of Iran's Audit) [Volume 8, Issue 1, 2021-2022, Pages 81-96]

  • Efficiency of the Financial Sector Investigating the Effect of Knowledge Management on the Efficiency of the Financial Sector of Executable Organizations (Case study: Mashhad Municipality) [Volume 3, Issue 2, 2016-2017, Pages 71-78]

  • Efficient management A Predict Relationship between Individual Emotions and Public Financial Resources Management [Volume 8, Issue 2, 2021-2022, Pages 91-101]

  • Electronic Banking Effective Factors on Customers, Satisfaction throughout Electronic Services (Internet) Provided by Melli Bank (Case Study: Customers of Melli Bank Branches in Mashhad) [Volume 1, Issue 1, 2014-2015, Pages 65-72]

  • Employee perception Impact of employees experience in private sector on their judgment and decision making in using of accrual accounting and their perceptions from its implementation in the public sector [Volume 5, Issue 1, 2018-2019, Pages 39-54]

  • Empowerment Investigating the Impact of Empowerment through Motivational Level on Job Performance Indicators (Case study: Ministry of Economic Affairs and Finance) [Volume 3, Issue 2, 2016-2017, Pages 59-70]

  • Entrepreneurship Design and highlighting the technological entrepreneurship model in researching institutes of country [Volume 7, Issue 2, 2020-2021, Pages 211-228]

  • Environmental Characteristics of Municipalities Assess the Compatibility of the Content of the Statement (1) of Municipal Accounting and Financial Reporting as an Independent Account of the Environmental Features of the Activities of Municipalities [Volume 2, Issue 1, 2015-2016, Pages 93-102]

  • ETHICAL BEHAVIOR The Impact of Professional Commitment and Ethical Ideology on Audit Quality by Mediating the Ethical Behavior of Governmental Firms Auditors in Structural Equation Modeling [Volume 6, Issue 1, 2019-2020, Pages 81-96]

  • Ethical Climate Developing a Model for Supreme Audit Court Ethical Climate [Volume 6, Issue 2, 2019-2020, Pages 33-46]

  • Ethical decision making Analysis of the Relationship between Ethical Awareness and the Ethical Judgment of the Professionals in the public accounting profession to the Whistle-blowing of Financial Violations (Case Study of Guilan Province) [Volume 5, Issue 1, 2018-2019, Pages 85-98]

  • Ethical decision making Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession [Volume 8, Issue 2, 2021-2022, Pages 143-166]

  • Ethics Representing an Appraisal Pattern for the Dimensions of Ethics on the Process of Financial Corruption Reporting of Public Sector Accountants and Auditors Based on a Combined Approach [Volume 7, Issue 1, 2020-2021, Pages 45-58]

  • Exhaustion Investigating the Effect of Ambiguity Role on the Relationship between Conflict Management Style and Exhaustion in Public Accountant [Volume 6, Issue 1, 2019-2020, Pages 115-130]

  • Experts Opinion Presentation a suitable structure for the expert witnesses report in the field of bankruptcy [Volume 10, Issue 1, 2023-2024]

  • Expert Witness Presentation a suitable structure for the expert witnesses report in the field of bankruptcy [Volume 10, Issue 1, 2023-2024]

  • Exploratory Use The Effect of Using Performance Measurement Systems on Public Sector Performance (A Case study: Municipalities of Mazandaran Province) [Volume 4, Issue 1, 2017-2018, Pages 23-36]

  • External Accountability Assessment of the External Accountability Gap of Tax Affairs Organization from the Viewpoint of Major Taxpayers and the Other Stakeholders Via Using Servqual Model [Volume 7, Issue 1, 2020-2021, Pages 31-44]

  • Extrinsic Interfering Components Identifying Extrinsic Intervening Components of Organization on the Accounting Information System in Decision Making of Public Sector Managers Based on the ORESTE Technique [Volume 9, Issue 2, 2022-2023, Pages 255-276]

F

  • Female auditor Investigating the effect of gender on the relationship between stress and audit quality [Volume 8, Issue 2, 2021-2022, Pages 101-112]

  • Financial and Economic Performance The Role of Government Ownership on the Financial and Economic Measures of Firm Performance Using Fuzzy Regression [Volume 3, Issue 1, 2016-2017, Pages 9-20]

  • Financial and Operating Performance Survey the Effect of Privatization on Financial and Operating Performance of Privatized Governmental Entities that Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2015-2016, Pages 31-40]

  • Financial Constraints Provide a Financial Limit Forecast Model (Case study: State Companies Accepted in Tehran Stock Exchange) [Volume 4, Issue 2, 2017-2018, Pages 93-104]

  • Financial Constraints The Effect of Tax Avoidance on Relationship between Government ownership and Corporate Financial Constraints [Volume 5, Issue 1, 2018-2019, Pages 55-68]

  • Financial corruption reporting Representing an Appraisal Pattern for the Dimensions of Ethics on the Process of Financial Corruption Reporting of Public Sector Accountants and Auditors Based on a Combined Approach [Volume 7, Issue 1, 2020-2021, Pages 45-58]

  • Financial discipline Explaining the Quantitative Model of Public Sector Governance; Experimental Test of the Effect of Public Sector Governance on Financial Discipline [Volume 6, Issue 2, 2019-2020, Pages 115-130]

  • Financial Distress Application of Benford Law in the Analysis of Financial Distress in Public Companies [Volume 4, Issue 1, 2017-2018, Pages 59-72]

  • Financial Funds The Relationship of use of Accountancy Modern Procedures and Motivation Creation and Stakeholder’s Satisfaction Improvement by Public Services in 22 Municipalities in Tehran [Volume 2, Issue 1, 2015-2016, Pages 53-58]

  • Financial Information Quality Investingating of the relationship between financial reporting quality and financial managers' networking with considering the role moderating of financial performance in healthcare organizations [Volume 10, Issue 1, 2023-2024]

  • Financial management Designing a Financial Mangement Framework for General Treasury Administration in Iran [Volume 8, Issue 1, 2021-2022, Pages 9-28]

  • Financial Managers’ Networking Investingating of the relationship between financial reporting quality and financial managers' networking with considering the role moderating of financial performance in healthcare organizations [Volume 10, Issue 1, 2023-2024]

  • Financial Performance The Impact of the Components of Intellectual Capital on the Dimensions of Financial Performance [Volume 1, Issue 2, 2014-2015, Pages 83-92]

  • Financial Ratios Provide Profit and Loss Forecasting Model in the Tose’e Ta’avon Bank [Volume 7, Issue 2, 2020-2021, Pages 9-28]

  • Financial Reporting Investigating the Response of the Accounting and Financial Reporting System In the Tax Organization of the Province of Kermanshah [Volume 2, Issue 2, 2015-2016, Pages 69-80]

  • Financial Reporting The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [Volume 7, Issue 1, 2020-2021, Pages 129-144]

  • Financial Reporting Provide Financial Transparency Model in the Municipality [Volume 8, Issue 1, 2021-2022, Pages 195-212]

  • Financial Reporting Identifying users’ objectives and information needs of financial reports of regional electricity companies in Iran [Volume 10, Issue 1, 2023-2024]

  • Financial Reporting Investingating of the relationship between financial reporting quality and financial managers' networking with considering the role moderating of financial performance in healthcare organizations [Volume 10, Issue 1, 2023-2024]

  • Financial Reporting Quality Provide a Proposed Model for the Quality of Public Sector Financial Reporting in Iran [Volume 6, Issue 2, 2019-2020, Pages 165-174]

  • Financial Stability Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022-2023, Pages 341-372]

  • Financing The Impact of Parametric Reforms on the Financing of Social Security organization's Long-Term Commitments Using Actuaries [Volume 8, Issue 2, 2021-2022, Pages 127-142]

  • Financing Activities Feasibility Study of Generalizability of Cash Flow Classes in National Standards to Public Sector Reporting Units [Volume 8, Issue 1, 2021-2022, Pages 53-66]

  • Financing methods Investigating the Methods of Public Universities Financing with Resistance Economics Approach Using the ANP Method (Case Study: Public Universities in the West of Country) [Volume 7, Issue 1, 2020-2021, Pages 113-128]

  • Fine Evaluation of the Efficiency of Tax Fines in the Prevention of Tax Evasion in the System of VAT among Taxpayers in Ilam Province [Volume 2, Issue 2, 2015-2016, Pages 25-36]

  • Flexibility Evaluation of agility capabilities in the organization under Western Azerbaijan Province [Volume 5, Issue 2, 2018-2019, Pages 101-108]

  • Forensic Accounting Presentation a suitable structure for the expert witnesses report in the field of bankruptcy [Volume 10, Issue 1, 2023-2024]

  • Foundation Data Theory Provide a Model for Identifying the Challenges of Virtual Currencies in the Marketing of the Iranian Banking Industry [Volume 8, Issue 1, 2021-2022, Pages 153-172]

  • Fractal Dimensions Improve Hurst Exponent to Evaluate the Information Efficiency of Companies in Fractal Markets [Volume 7, Issue 2, 2020-2021, Pages 109-128]

  • Fraud Risk Assessment The Effect of Kirton Cognitive Learning Strategies on Fraud Risk Assessment (Case Study: Auditors of the Iran Court of Audit) [Volume 7, Issue 2, 2020-2021, Pages 79-94]

  • Fraud Risk Assessment The Effect of Organizational Learning on Professional Skepticism and Auditor Fraud Risk Assessment in Audit Organization: The Moderating Role of Demographic Variables [Volume 9, Issue 1, 2022-2023, Pages 37-76]

  • Functional Budgeting A Recognition and Ranking of Influencing on the Implementation of the Functional Budgeting System by Diamond Model and Fuzzy Hierarchical Analysis [Volume 1, Issue 2, 2014-2015, Pages 31-40]

  • Funding Hierarchical model for evaluating the effectiveness of venture capital financing of Barkat Knowledge Institut [Volume 10, Issue 1, 2023-2024]

  • Futures Studies Futures Studies of the Tax System in Iran: A Socio-Cultural Perspective [Volume 8, Issue 1, 2021-2022, Pages 97-114]

  • Fuzzy Analysis Investigating Digital Marketing Pattern Using Foundation Data Approach in the Banking System (Case Study ‎Tose’e Ta’avon Bank) [Volume 8, Issue 2, 2021-2022, Pages 59-72]

  • Fuzzy Analytic Hierarchy Process Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022-2023, Pages 105-152]

  • Fuzzy Delphi Approach Identifying Effective Factors on Comprehensive Risk of Government-Owned Banks [Volume 5, Issue 2, 2018-2019, Pages 25-46]

  • Fuzzy Delphi Method Fuzzy Delphi algorithm and fuzzy DEMITEL in Designing and explanation of Relational capital in Banks [Volume 8, Issue 2, 2021-2022, Pages 81-90]

  • Fuzzy Gap Fuzzy Gap Analysis of Sustainable Development Accounting Disclosure Factors with Mixed Approach in Iran [Volume 8, Issue 1, 2021-2022, Pages 29-52]

  • Fuzzy Hierarchical Analysis A Recognition and Ranking of Influencing on the Implementation of the Functional Budgeting System by Diamond Model and Fuzzy Hierarchical Analysis [Volume 1, Issue 2, 2014-2015, Pages 31-40]

  • Fuzzy Regression The Role of Government Ownership on the Financial and Economic Measures of Firm Performance Using Fuzzy Regression [Volume 3, Issue 1, 2016-2017, Pages 9-20]

  • Fuzzy TOPSIS The Investigation of Factors Affecting the Identification of Public-Sector Assets by Fuzzy Topsis (Case study: Yazd Province) [Volume 4, Issue 2, 2017-2018, Pages 105-114]

G

  • Gender The effect of gender of internal auditor in state-owned banks on the relationship between moods and whistle-blowing [Volume 8, Issue 2, 2021-2022, Pages 73-80]

  • General Bureau of Tax Affairs Evaluating the Effect of an Administrative System Health on Obedience of Taxpayers at Thehran’s Southern General Bureau of Tax Affairs [Volume 1, Issue 1, 2014-2015, Pages 53-64]

  • General Treasury A Study of Treasury Officer’s Role in Financial Regulation; Heads of Executives Entities Aspect [Volume 1, Issue 2, 2014-2015, Pages 9-18]

  • General Treasury Administration Designing a Financial Mangement Framework for General Treasury Administration in Iran [Volume 8, Issue 1, 2021-2022, Pages 9-28]

  • Generational account Studying the state of equilibrium in the state budgeting system of Iran Using the Native Generation Accounting Model [Volume 5, Issue 1, 2018-2019, Pages 21-38]

  • Generational accounting Studying the state of equilibrium in the state budgeting system of Iran Using the Native Generation Accounting Model [Volume 5, Issue 1, 2018-2019, Pages 21-38]

  • Generational balance Studying the state of equilibrium in the state budgeting system of Iran Using the Native Generation Accounting Model [Volume 5, Issue 1, 2018-2019, Pages 21-38]

  • Governance Model Developing A Model For University Governance [Volume 2, Issue 1, 2015-2016, Pages 59-70]

  • Government Accounting Survey the Drivers and Barriers to Changes in Government Accounting and Financial Reporting in the Public Sector in Iran [Volume 3, Issue 1, 2016-2017, Pages 37-48]

  • Government Accounting Investigating the Printing and Publishing Situation of Governmental Accounting and Auditing Books in Iran [Volume 6, Issue 2, 2019-2020, Pages 61-80]

  • Government Accounting Barriers Survey the Drivers and Barriers to Changes in Government Accounting and Financial Reporting in the Public Sector in Iran [Volume 3, Issue 1, 2016-2017, Pages 37-48]

  • Government Accounting Drivers Survey the Drivers and Barriers to Changes in Government Accounting and Financial Reporting in the Public Sector in Iran [Volume 3, Issue 1, 2016-2017, Pages 37-48]

  • Government Accounting System Surveying Outcomes of the Government Financial Statistics (GFS) on the Government Financial Reporting [Volume 3, Issue 1, 2016-2017, Pages 81-88]

  • Governmental accounting Content Analysis of Governmental Accounting Articles from the Beginning to the End of 2020 [Volume 7, Issue 1, 2020-2021, Pages 97-112]

  • Governmental Accounting Standard The Study of Governmental Accounting Standards Establishment Necessity (Base on Accountability) in Capital Assets Plans [Volume 2, Issue 1, 2015-2016, Pages 71-82]

  • Governmental Banks rating the factors affecting the credit rating in conditions of social distance in Governmental Banks [Volume 9, Issue 1, 2022-2023, Pages 27-36]

  • Governmental Organizations Performance Management, Challenges Facing and Complexity Theory [Volume 3, Issue 1, 2016-2017, Pages 49-58]

  • Governmental Organizations Identifying Factors Influencing the Employee’s Corruption of Governmental Organizations Based on Court of Auditor’s Viewpoint of Fars and Kerman Provinces [Volume 4, Issue 1, 2017-2018, Pages 73-86]

  • Governmental Organizations Explaining the Corporate Governance Components of Governmental Organizations and Assessing the Ability of Supreme Audit Court for It’s Implementation [Volume 4, Issue 2, 2017-2018, Pages 23-40]

  • Governmental Ownership Application of Benford Law in the Analysis of Financial Distress in Public Companies [Volume 4, Issue 1, 2017-2018, Pages 59-72]

  • Government Auditing Investigating the Printing and Publishing Situation of Governmental Accounting and Auditing Books in Iran [Volume 6, Issue 2, 2019-2020, Pages 61-80]

  • Government budgeting Studying the state of equilibrium in the state budgeting system of Iran Using the Native Generation Accounting Model [Volume 5, Issue 1, 2018-2019, Pages 21-38]

  • Government budgeting Investigating the Printing and Publishing Situation of Governmental Accounting and Auditing Books in Iran [Volume 6, Issue 2, 2019-2020, Pages 61-80]

  • Government Companies Provide a Financial Limit Forecast Model (Case study: State Companies Accepted in Tehran Stock Exchange) [Volume 4, Issue 2, 2017-2018, Pages 93-104]

  • Government Construction Explaining the Reporting of Monetary and Financial Policies in the Public Sector of the Last 25 years and Its Impact on Iran's Capital Market [Volume 4, Issue 1, 2017-2018, Pages 9-22]

  • Government Consumption Analyzing the mechanism of the change of the component government expenditure, under the influence of two rule-based and discretionary policies, using dynamic stochastic general equilibrium model [Volume 10, Issue 1, 2023-2024]

  • Government Financial Statistics (GFS) Surveying Outcomes of the Government Financial Statistics (GFS) on the Government Financial Reporting [Volume 3, Issue 1, 2016-2017, Pages 81-88]

  • Government Investment Analyzing the mechanism of the change of the component government expenditure, under the influence of two rule-based and discretionary policies, using dynamic stochastic general equilibrium model [Volume 10, Issue 1, 2023-2024]

  • Government Ownership The Role of Government Ownership on the Financial and Economic Measures of Firm Performance Using Fuzzy Regression [Volume 3, Issue 1, 2016-2017, Pages 9-20]

  • Government Ownership The Effect of Tax Avoidance on Relationship between Government ownership and Corporate Financial Constraints [Volume 5, Issue 1, 2018-2019, Pages 55-68]

  • Government Ownership The Auditor's Judgment of the Disclosures in the Financial Statements and the Adoption of the Client Omission Strategy: Theory of Public Choice [Volume 9, Issue 1, 2022-2023, Pages 287-312]

  • Government’s Economic Performance The Empirical Study of the Implications and Challenges of the Pilot Implementation of the Value-Added Tax (VAT) in Iran Tax System [Volume 3, Issue 2, 2016-2017, Pages 43-58]

  • Grounded Theory The Presentation model for diffusion of accounting innovations in the public sector [Volume 5, Issue 2, 2018-2019, Pages 9-24]

  • Grounded Theory Designing a Model for Performance Audit of Projects in the National Iranian Oil Company and its Subsidiaries [Volume 6, Issue 2, 2019-2020, Pages 81-96]

  • Grounded Theory Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach [Volume 7, Issue 1, 2020-2021, Pages 9-30]

  • Grounded Theory rating the factors affecting the credit rating in conditions of social distance in Governmental Banks [Volume 9, Issue 1, 2022-2023, Pages 27-36]

  • Grounded Theory Presenting an Applied Model for Empowering and Maintaining Preventive Audit in the Public Sector Based on Grounded Theory [Volume 9, Issue 2, 2022-2023, Pages 229-254]

  • Grounded Theory Approach Provide a Proposed Model for the Quality of Public Sector Financial Reporting in Iran [Volume 6, Issue 2, 2019-2020, Pages 165-174]

H

  • Handicrafts & Tourism Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022-2023, Pages 105-152]

  • Healthcare and Treatment Investingating of the relationship between financial reporting quality and financial managers' networking with considering the role moderating of financial performance in healthcare organizations [Volume 10, Issue 1, 2023-2024]

  • Health Civil Service Evaluating the Effect of an Administrative System Health on Obedience of Taxpayers at Thehran’s Southern General Bureau of Tax Affairs [Volume 1, Issue 1, 2014-2015, Pages 53-64]

  • Healthy Lifestyle The Effect of Healthy Lifestyle on Role Stress in Public Sector Accountants (Case Study: Employees of Tax Office in Sistan & Baluchestan) [Volume 1, Issue 1, 2014-2015, Pages 73-82]

  • Hierarchical Analysis Designing Performance Based Budgeting Model by combine Cognitive Map, Hierarchical Analysis and TOPSIS in Social Security Organization [Volume 6, Issue 2, 2019-2020, Pages 175-184]

  • Human Barriers The Investigation of Factors Affecting the Identification of Public-Sector Assets by Fuzzy Topsis (Case study: Yazd Province) [Volume 4, Issue 2, 2017-2018, Pages 105-114]

  • Human resource training Analyzing the Effective Factors of Human Resource Training in Government Banking [Volume 10, Issue 1, 2023-2024]

  • Hurst Power Improve Hurst Exponent to Evaluate the Information Efficiency of Companies in Fractal Markets [Volume 7, Issue 2, 2020-2021, Pages 109-128]

  • Hybrid Managers Comparative Review of the Performance of Hybrid Managers Compared to Pure Managers in the Public Sector from the Perspective of Professional and Academic Activists [Volume 4, Issue 1, 2017-2018, Pages 101-108]

I

  • Identification of Public-Sector Assets The Investigation of Factors Affecting the Identification of Public-Sector Assets by Fuzzy Topsis (Case study: Yazd Province) [Volume 4, Issue 2, 2017-2018, Pages 105-114]

  • Implementation of accrual accounting Impact of employees experience in private sector on their judgment and decision making in using of accrual accounting and their perceptions from its implementation in the public sector [Volume 5, Issue 1, 2018-2019, Pages 39-54]

  • Incentive-Oriented Use The Effect of Using Performance Measurement Systems on Public Sector Performance (A Case study: Municipalities of Mazandaran Province) [Volume 4, Issue 1, 2017-2018, Pages 23-36]

  • Income Tax Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach [Volume 7, Issue 1, 2020-2021, Pages 9-30]

  • Individual characteristics Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession [Volume 8, Issue 2, 2021-2022, Pages 143-166]

  • Inertia Capability Providing a Micmac Analysis to Strengthen the Inertia Capability of Public Section : Polar Matrix Analysis [Volume 10, Issue 1, 2023-2024]

  • Informal Companies Provide a Pattern for Cognition Background Defects Formation of Informal Companies in Tax System [Volume 7, Issue 2, 2020-2021, Pages 185-210]

  • Information Budgetary Participation, Budget Goal Commitment, Hospital Managers’ Use of Budget Information and Budgetary Performance: Evidence from Comparison Clinical and Nonclinical Managers [Volume 7, Issue 2, 2020-2021, Pages 29-42]

  • Information Disclosure Fuzzy Gap Analysis of Sustainable Development Accounting Disclosure Factors with Mixed Approach in Iran [Volume 8, Issue 1, 2021-2022, Pages 29-52]

  • Information technology Design and highlighting the technological entrepreneurship model in researching institutes of country [Volume 7, Issue 2, 2020-2021, Pages 211-228]

  • Inherent Risk The Attitudes of Iranian Professional Auditors toward the Audit Risk with Approach to public sector [Volume 1, Issue 2, 2014-2015, Pages 41-54]

  • Innovation Investigating Factors Affecting Innovation and Performance in Public Sector Organizations: A New Attitude Based on a Collaborative Approach [Volume 9, Issue 1, 2022-2023, Pages 313-340]

  • Innovation diffusion model The Presentation model for diffusion of accounting innovations in the public sector [Volume 5, Issue 2, 2018-2019, Pages 9-24]

  • Institutional Trust Developing and Evaluating the Optimal Model of Accrual Accounting System in the Public Sector (Case study: Managers and Accountants of Executive Bodies) [Volume 6, Issue 2, 2019-2020, Pages 47-60]

  • Intellectual Capital The Impact of the Components of Intellectual Capital on the Dimensions of Financial Performance [Volume 1, Issue 2, 2014-2015, Pages 83-92]

  • Intellectual Capital Investigating the impact of intellectual capital on competitive performance in Iran's banking system [Volume 9, Issue 2, 2022-2023, Pages 101-118]

  • Intelligent Auditing Designing a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit Court [Volume 7, Issue 2, 2020-2021, Pages 43-58]

  • Interactive Qualitative Analysis (IQA) Interactive Qualitative Analysis (IQA) Causes of Behavioral Alienation in the Professional Career of Accounting Court Auditors [Volume 6, Issue 1, 2019-2020, Pages 9-32]

  • Interior Financial Information Quality Presenting a comparative model: improving the quality of the internal financial information environment of government and non-government companies based on management characteristics (artificial neural network model and regression method [Volume 10, Issue 1, 2023-2024]

  • Internal Audit Internal Audit Function at Iran and Tehran Universities of Medical Sciences [Volume 2, Issue 2, 2015-2016, Pages 55-68]

  • Internal Audit The effect of gender of internal auditor in state-owned banks on the relationship between moods and whistle-blowing [Volume 8, Issue 2, 2021-2022, Pages 73-80]

  • Internal Audit Identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations [Volume 9, Issue 1, 2022-2023, Pages 1-26]

  • Internal Audit Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2022-2023, Pages 193-210]

  • Internal Audit System Designing a Model for key success Factors in Internal Audit Systems in the Oil Industry [Volume 7, Issue 2, 2020-2021, Pages 59-78]

  • Internal Control Evaluation Investigating and Evaluating Performance Motivation Bias in Auditors under Time Budget Pressure (Case Study: Auditors of the Court of Iran's Audit) [Volume 8, Issue 1, 2021-2022, Pages 81-96]

  • Internal Processes Examination of the Ability of Internal Processes of the Supreme Audit Court to Take Responsibility for Users [Volume 7, Issue 1, 2020-2021, Pages 193-208]

  • Interveners Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022-2023, Pages 341-372]

  • Investment Activities Feasibility Study of Generalizability of Cash Flow Classes in National Standards to Public Sector Reporting Units [Volume 8, Issue 1, 2021-2022, Pages 53-66]

  • Iran Designing a Financial Mangement Framework for General Treasury Administration in Iran [Volume 8, Issue 1, 2021-2022, Pages 9-28]

  • Iran Court of Audit The Effect of Kirton Cognitive Learning Strategies on Fraud Risk Assessment (Case Study: Auditors of the Iran Court of Audit) [Volume 7, Issue 2, 2020-2021, Pages 79-94]

  • Iran Court of Audit The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test) [Volume 9, Issue 1, 2022-2023, Pages 77-104]

  • Iran Public Sector Performance-Based Budgeting Model with a Real Time Financial Reporting Approach in Iran Public Sector [Volume 8, Issue 2, 2021-2022, Pages 21-36]

  • Islamic Approach An Islamic-Social Model of Accountability in Accounting [Volume 8, Issue 2, 2021-2022, Pages 37-58]

J

  • Job Burn Out The Effect of Healthy Lifestyle on Role Stress in Public Sector Accountants (Case Study: Employees of Tax Office in Sistan & Baluchestan) [Volume 1, Issue 1, 2014-2015, Pages 73-82]

  • Job Commitment the effect of mental well-being on job commitment and professional skepticism of independent auditors [Volume 9, Issue 1, 2022-2023, Pages 153-182]

  • Job Commitment . Professional Doubts . Mental Well-Being the effect of mental well-being on job commitment and professional skepticism of independent auditors [Volume 9, Issue 1, 2022-2023, Pages 153-182]

  • Job stress The Effect of Healthy Lifestyle on Role Stress in Public Sector Accountants (Case Study: Employees of Tax Office in Sistan & Baluchestan) [Volume 1, Issue 1, 2014-2015, Pages 73-82]

  • Justice and Justice and Hope Explaining the Reporting of Monetary and Financial Policies in the Public Sector of the Last 25 years and Its Impact on Iran's Capital Market [Volume 4, Issue 1, 2017-2018, Pages 9-22]

K

  • Key Success Factors Designing a Model for key success Factors in Internal Audit Systems in the Oil Industry [Volume 7, Issue 2, 2020-2021, Pages 59-78]

  • Keywords Cash Flow Feasibility Study of Generalizability of Cash Flow Classes in National Standards to Public Sector Reporting Units [Volume 8, Issue 1, 2021-2022, Pages 53-66]

  • Keywords: Certified Public Accountant Exam Content Analysis of the Exam Held by the Certification Board of CPAs of the Ministry of Economic Affairs and Finance; The Years 2002 to 2019 [Volume 8, Issue 1, 2021-2022, Pages 115-138]

  • Key words: Ethical Development Modeling of Ethical Development and Virtue in Health Area Accounting [Volume 6, Issue 2, 2019-2020, Pages 155-164]

  • Kirton The Effect of Kirton Cognitive Learning Strategies on Fraud Risk Assessment (Case Study: Auditors of the Iran Court of Audit) [Volume 7, Issue 2, 2020-2021, Pages 79-94]

  • KLD index The Study of the Relationship Between Government Firms, Dimensions of Corporate Sustainability Performance and Firm Value [Volume 4, Issue 2, 2017-2018, Pages 75-92]

  • Knowledge Enrichment Content Analysis of Governmental Accounting Articles from the Beginning to the End of 2020 [Volume 7, Issue 1, 2020-2021, Pages 97-112]

L

  • Lawshe Coefficient Designing a Model for key success Factors in Internal Audit Systems in the Oil Industry [Volume 7, Issue 2, 2020-2021, Pages 59-78]

  • Legal Barriers The Investigation of Factors Affecting the Identification of Public-Sector Assets by Fuzzy Topsis (Case study: Yazd Province) [Volume 4, Issue 2, 2017-2018, Pages 105-114]

  • Legislative “Power of the Purse” Do Hofstede's National Culture Impact on Public Sector Budgeting Practices? [Volume 3, Issue 1, 2016-2017, Pages 21-36]

  • Logistic Regression Provide a Financial Limit Forecast Model (Case study: State Companies Accepted in Tehran Stock Exchange) [Volume 4, Issue 2, 2017-2018, Pages 93-104]

  • Long-term The Impact of Parametric Reforms on the Financing of Social Security organization's Long-Term Commitments Using Actuaries [Volume 8, Issue 2, 2021-2022, Pages 127-142]

M

  • Macroeconomic variables Develop a bankruptcy forecasting model for state-owned companies using macroeconomic, managerial, financial and political variables [Volume 7, Issue 1, 2020-2021, Pages 79-96]

  • Making Decision and Accountability Investigation Basis of Accrual Accounting Usefulness in Reporting Transparency and Improving Responsibility in the Universities Affiliatet to Ministry of Science, Research and Technology (A Case Study: Kharazmi University) [Volume 1, Issue 2, 2014-2015, Pages 55-66]

  • Management accounting techniques Impacts of Utilizing Different Management Accounting Techniques on the Efficiency of Management Control Systems of Organizations [Volume 8, Issue 1, 2021-2022, Pages 67-80]

  • Management accounting techniques Presenting the structural model of interactive and diagnostic approach in the use of management control systems in Iranian state-owned companies [Volume 8, Issue 2, 2021-2022, Pages 1-20]

  • Management and Planning Organization (MPO) Performance-Based Budgeting and Accountability in Public Sector [Volume 3, Issue 1, 2016-2017, Pages 69-80]

  • Management factors Develop a bankruptcy forecasting model for state-owned companies using macroeconomic, managerial, financial and political variables [Volume 7, Issue 1, 2020-2021, Pages 79-96]

  • Management Features Explaining Effective Factors on the Implementation of Public Sector Accounting Standards in Iran [Volume 5, Issue 2, 2018-2019, Pages 69-84]

  • Management Features and Regression Analysis Presenting a comparative model: improving the quality of the internal financial information environment of government and non-government companies based on management characteristics (artificial neural network model and regression method [Volume 10, Issue 1, 2023-2024]

  • Management Process Developing and Evaluating the Optimal Model of Accrual Accounting System in the Public Sector (Case study: Managers and Accountants of Executive Bodies) [Volume 6, Issue 2, 2019-2020, Pages 47-60]

  • Managers Support Practical Impediments to Perform Accrual Accounting at Universities and Higher Education Institutions [Volume 2, Issue 2, 2015-2016, Pages 15-24]

  • Medical University of Qom Verification Approved Tariffs of Medical Services in Comparison with the Cost of these Services in Qom Medical University by ABC Approach [Volume 2, Issue 1, 2015-2016, Pages 17-30]

  • Ministry of Economic Affairs and Finance Investigating the Impact of Empowerment through Motivational Level on Job Performance Indicators (Case study: Ministry of Economic Affairs and Finance) [Volume 3, Issue 2, 2016-2017, Pages 59-70]

  • Mixed Approach Presentation of Performance Auditing Model in Public Sector Organizations with Fuzzy Approach [Volume 9, Issue 1, 2022-2023, Pages 183-222]

  • Monetary and Finacial Policies Explaining the Reporting of Monetary and Financial Policies in the Public Sector of the Last 25 years and Its Impact on Iran's Capital Market [Volume 4, Issue 1, 2017-2018, Pages 9-22]

  • Monetary rules Analyzing the mechanism of the change of the component government expenditure, under the influence of two rule-based and discretionary policies, using dynamic stochastic general equilibrium model [Volume 10, Issue 1, 2023-2024]

  • Moral Intelligence Analysis of the Relationship between Ethical Awareness and the Ethical Judgment of the Professionals in the public accounting profession to the Whistle-blowing of Financial Violations (Case Study of Guilan Province) [Volume 5, Issue 1, 2018-2019, Pages 85-98]

  • Multi-layer Data Envelopment Analysis performance evaluation of State Banks: Designing a composite index using multilayer DEA (Case Study: Maskan Bank) [Volume 5, Issue 2, 2018-2019, Pages 85-100]

  • Municipality Public Sector Organization Investigating the Effect of Knowledge Management on the Efficiency of the Financial Sector of Executable Organizations (Case study: Mashhad Municipality) [Volume 3, Issue 2, 2016-2017, Pages 71-78]

N

  • Narcissism Auditors Narcissism: Comparative comparison between public and private sector [Volume 10, Issue 1, 2023-2024]

  • National Culture Do Hofstede's National Culture Impact on Public Sector Budgeting Practices? [Volume 3, Issue 1, 2016-2017, Pages 21-36]

  • Negative Emotions A Predict Relationship between Individual Emotions and Public Financial Resources Management [Volume 8, Issue 2, 2021-2022, Pages 91-101]

  • New Public Financial Management Public Financial Management: Identify and Assessing the Challenges of the Budgeting System [Volume 6, Issue 1, 2019-2020, Pages 61-80]

  • New Public Management Comparative Review of the Performance of Hybrid Managers Compared to Pure Managers in the Public Sector from the Perspective of Professional and Academic Activists [Volume 4, Issue 1, 2017-2018, Pages 101-108]

O

  • Obstacles and Challenges Developing A Model For University Governance [Volume 2, Issue 1, 2015-2016, Pages 59-70]

  • Obstacles Performance Budgeting implementation The Obstacles of Performance Budgeting Implementation in Iran Tax Affairs Organization [Volume 1, Issue 1, 2014-2015, Pages 22-30]

  • Oil industry Maturity model of internal audit in public sector( oil industry) [Volume 10, Issue 1, 2023-2024]

  • Operational Activities Feasibility Study of Generalizability of Cash Flow Classes in National Standards to Public Sector Reporting Units [Volume 8, Issue 1, 2021-2022, Pages 53-66]

  • Operational Budget The Feasibility of Implementation of Operational Budget in Gachsaran Oil and Gas Production Company [Volume 1, Issue 2, 2014-2015, Pages 67-82]

  • Operational Budgeting The Impact of Simultaneous Implementation of Accrual Accounting and Activity-Based Costing (ABC) on Decisions Made and Accountability by Managers at Tehran University of Medical Science [Volume 4, Issue 1, 2017-2018, Pages 49-58]

  • Operational Budgeting Operational Budgeting in the Public Section Using Time Driven Activity Based Budgeting (Case study: Neonatal Intensive Care Unite ward of Shahid Sadoughi Hospital in Yazd) [Volume 7, Issue 2, 2020-2021, Pages 129-142]

  • Operational Budgeting Identifying the effective factors operational budgeting in the public sector using multifaceted foundation data theory [Volume 9, Issue 2, 2022-2023, Pages 67-82]

  • Operational Budgeting Assessing the success rate of reforming the budgeting system from the perspective of government employees and managers [Volume 9, Issue 2, 2022-2023, Pages 175-192]

  • Optimal performance The Impact of Financial Variables on the Optimal Performance of Social Security Investment Holding (Shasta) [Volume 7, Issue 2, 2020-2021, Pages 95-108]

  • Optimization Provide a hierarchical model for measuring the performance of financial accelerators in State-owned banks of Iran [Volume 8, Issue 2, 2021-2022, Pages 113-126]

  • Ordibehesht Hospital Comparative Cost-sharing Approaches in Calculating the Cost of Services by Using Activity Based Coting (ABC) Method in Radiology Department of Shiraz Ordibehesht Hospital [Volume 2, Issue 1, 2015-2016, Pages 83-92]

  • ORESTE Technique Identifying Extrinsic Intervening Components of Organization on the Accounting Information System in Decision Making of Public Sector Managers Based on the ORESTE Technique [Volume 9, Issue 2, 2022-2023, Pages 255-276]

  • Organizational Barriers The Investigation of Factors Affecting the Identification of Public-Sector Assets by Fuzzy Topsis (Case study: Yazd Province) [Volume 4, Issue 2, 2017-2018, Pages 105-114]

  • Organizational culture Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession [Volume 8, Issue 2, 2021-2022, Pages 143-166]

  • Organizational ethics Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession [Volume 8, Issue 2, 2021-2022, Pages 143-166]

  • Organizational Excellence Models Performance Assessment Based on Baldrige Excellence Model (Case study: Division of Accountability of the Ministry of Economic Affairs and Finance) [Volume 2, Issue 2, 2015-2016, Pages 47-54]

  • Organizational Features Explaining Effective Factors on the Implementation of Public Sector Accounting Standards in Iran [Volume 5, Issue 2, 2018-2019, Pages 69-84]

  • Organizational learning The Effect of Organizational Learning on Professional Skepticism and Auditor Fraud Risk Assessment in Audit Organization: The Moderating Role of Demographic Variables [Volume 9, Issue 1, 2022-2023, Pages 37-76]

  • Organizational Performance Investigating Factors Affecting Innovation and Performance in Public Sector Organizations: A New Attitude Based on a Collaborative Approach [Volume 9, Issue 1, 2022-2023, Pages 313-340]

  • Organizational Productivity Developing and Evaluating the Optimal Model of Accrual Accounting System in the Public Sector (Case study: Managers and Accountants of Executive Bodies) [Volume 6, Issue 2, 2019-2020, Pages 47-60]

P

  • Particle Swarm Optimization (POS) Optimizing Performance-Based Budgeting In Executive Administrations Using Particle Swarm Optimization (POS) Algorithm (Case Study: University Of Sistan and Baluchestan) [Volume 4, Issue 1, 2017-2018, Pages 87-100]

  • Performance Audit The Impact of Performance Budgeting Main Elements on Performance Auditing Implementation from the View Point of Experts and Auditors of Supreme Audit Court [Volume 2, Issue 1, 2015-2016, Pages 41-52]

  • Performance Audit The Necessity of Establishment of Performance Audit from the Viewpoint of Public Sector Auditors [Volume 3, Issue 2, 2016-2017, Pages 79-92]

  • Performance Audit Investigate the Moderating Role of Performance Audit on Impact Accrual Accounting on Public Sector Accounting Using Structural Equation [Volume 4, Issue 2, 2017-2018, Pages 135-154]

  • Performance Audit Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022-2023, Pages 395-420]

  • Performance Auditing Investigation of Factors Affecting in Determination of Performance Audit Criteria in Governmental Executive Agencies [Volume 3, Issue 1, 2016-2017, Pages 59-68]

  • Performance Auditing Provide a performance audit model for executive managers of public hospitals [Volume 9, Issue 1, 2022-2023, Pages 255-286]

  • Performance Auditing Presentation of Performance Auditing Model in Public Sector Organizations with Fuzzy Approach [Volume 9, Issue 1, 2022-2023, Pages 183-222]

  • Performance Auditing Report The gap between the current situation and the desired level of Performance Audit Report from the perspective of public sector auditors [Volume 8, Issue 1, 2021-2022, Pages 213-240]

  • Performance audit model Designing a Model for Performance Audit of Projects in the National Iranian Oil Company and its Subsidiaries [Volume 6, Issue 2, 2019-2020, Pages 81-96]

  • Performance Audit System Current Status of Factors Affecting the Establishment of Performance Audit System in Public Iranian Institutions [Volume 6, Issue 2, 2019-2020, Pages 131-144]

  • Performance-Based Budgeting A Comparative Study of Performance-Based Budgeting in Iran and Developed Countries (A case study of: Canada) [Volume 2, Issue 1, 2015-2016, Pages 7-16]

  • Performance-Based Budgeting Optimizing Performance-Based Budgeting In Executive Administrations Using Particle Swarm Optimization (POS) Algorithm (Case Study: University Of Sistan and Baluchestan) [Volume 4, Issue 1, 2017-2018, Pages 87-100]

  • Performance-Based Budgeting (PBB) Performance-Based Budgeting and Accountability in Public Sector [Volume 3, Issue 1, 2016-2017, Pages 69-80]

  • Performance Budgeting The Impact of Performance Budgeting Main Elements on Performance Auditing Implementation from the View Point of Experts and Auditors of Supreme Audit Court [Volume 2, Issue 1, 2015-2016, Pages 41-52]

  • Performance Budgeting Investigation of Factors Affecting in Determination of Performance Audit Criteria in Governmental Executive Agencies [Volume 3, Issue 1, 2016-2017, Pages 59-68]

  • Performance Budgetting Identification and Ranking the Performance-Based Budgeting Challenges with Emphasis on Cost and Accrual Accounting in The Road Construction sector in Iran [Volume 9, Issue 1, 2022-2023, Pages 223-254]

  • Performance Evaluation Performance Assessment Based on Baldrige Excellence Model (Case study: Division of Accountability of the Ministry of Economic Affairs and Finance) [Volume 2, Issue 2, 2015-2016, Pages 47-54]

  • Performance Evaluation performance evaluation of State Banks: Designing a composite index using multilayer DEA (Case Study: Maskan Bank) [Volume 5, Issue 2, 2018-2019, Pages 85-100]

  • Performance Management Performance Assessment Based on Baldrige Excellence Model (Case study: Division of Accountability of the Ministry of Economic Affairs and Finance) [Volume 2, Issue 2, 2015-2016, Pages 47-54]

  • Performance Management Performance Management, Challenges Facing and Complexity Theory [Volume 3, Issue 1, 2016-2017, Pages 49-58]

  • Performance Management Analysis the Relationship between Budgetary Planning and Resource Allocation: the Emphasis Moderating Role of Performance Management (Case Study: Municipality of Isfahan) [Volume 7, Issue 1, 2020-2021, Pages 177-192]

  • Performance Measurement System The Effect of Using Performance Measurement Systems on Public Sector Performance (A Case study: Municipalities of Mazandaran Province) [Volume 4, Issue 1, 2017-2018, Pages 23-36]

  • Polar Matrix Analysis Providing a Micmac Analysis to Strengthen the Inertia Capability of Public Section : Polar Matrix Analysis [Volume 10, Issue 1, 2023-2024]

  • Policies Public Sector Accounting The Impact of a Change in the Public Sector Accounting Policies on Administrative Reform [Volume 4, Issue 2, 2017-2018, Pages 9-22]

  • Political and Legal Factors Identifying Factors Influencing the Employee’s Corruption of Governmental Organizations Based on Court of Auditor’s Viewpoint of Fars and Kerman Provinces [Volume 4, Issue 1, 2017-2018, Pages 73-86]

  • Positive and negative Moods The effect of gender of internal auditor in state-owned banks on the relationship between moods and whistle-blowing [Volume 8, Issue 2, 2021-2022, Pages 73-80]

  • Positive Emotions A Predict Relationship between Individual Emotions and Public Financial Resources Management [Volume 8, Issue 2, 2021-2022, Pages 91-101]

  • Private Sector Auditors Narcissism: Comparative comparison between public and private sector [Volume 10, Issue 1, 2023-2024]

  • Privatization Survey the Effect of Privatization on Financial and Operating Performance of Privatized Governmental Entities that Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2015-2016, Pages 31-40]

  • Privatization The Comparative Evaluation of the Efficiency of Current Pricing Practices of Firms Approved by the High Council for the Implementation of General Policies of Principle 44 and the Modern Pricing Practices of Firms [Volume 6, Issue 2, 2019-2020, Pages 9-32]

  • Problem-Solving Styles The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test) [Volume 9, Issue 1, 2022-2023, Pages 77-104]

  • Production Governmental Organization The Relation of Between Price Changes of Share and Conservatism in the Production Governmental Organization [Volume 2, Issue 2, 2015-2016, Pages 37-46]

  • Productivity The Impact of Financial Variables on the Optimal Performance of Social Security Investment Holding (Shasta) [Volume 7, Issue 2, 2020-2021, Pages 95-108]

  • Productivity of Labor The Relationship Between Labor Productivity and Taxation of the State Tax [Volume 1, Issue 2, 2014-2015, Pages 19-30]

  • Professional Career Interactive Qualitative Analysis (IQA) Causes of Behavioral Alienation in the Professional Career of Accounting Court Auditors [Volume 6, Issue 1, 2019-2020, Pages 9-32]

  • Professional Commitment and Ethical Ideology The Impact of Professional Commitment and Ethical Ideology on Audit Quality by Mediating the Ethical Behavior of Governmental Firms Auditors in Structural Equation Modeling [Volume 6, Issue 1, 2019-2020, Pages 81-96]

  • Professional Skepticism The Effect of Organizational Learning on Professional Skepticism and Auditor Fraud Risk Assessment in Audit Organization: The Moderating Role of Demographic Variables [Volume 9, Issue 1, 2022-2023, Pages 37-76]

  • Profit and Loss Forecast Provide Profit and Loss Forecasting Model in the Tose’e Ta’avon Bank [Volume 7, Issue 2, 2020-2021, Pages 9-28]

  • Program Assessing the success rate of reforming the budgeting system from the perspective of government employees and managers [Volume 9, Issue 2, 2022-2023, Pages 175-192]

  • Program Budgeting Accrual Accounting Compliance Problems with Program Budgeting in Municipalities [Volume 2, Issue 2, 2015-2016, Pages 7-14]

  • Psychodynamic Perceptual Disorder Typology of Psychodynamic Perceptual Disorder in Quality Services of Auditors based on Q-Varimax Analysis (Case Study: Court of Audit) [Volume 7, Issue 1, 2020-2021, Pages 161-176]

  • Public Accountant Investigating the Effect of Ambiguity Role on the Relationship between Conflict Management Style and Exhaustion in Public Accountant [Volume 6, Issue 1, 2019-2020, Pages 115-130]

  • Public Institutions Provide Financial Transparency Model in the Municipality [Volume 8, Issue 1, 2021-2022, Pages 195-212]

  • Public Institutions Asset management activities in public sector institutions: Investigating the current Status and Contextual Factors affecting their improvement [Volume 9, Issue 2, 2022-2023, Pages 211-228]

  • Public Section The Effect of Social Capital on Improving the Accountability of Public Sector Managers [Volume 3, Issue 2, 2016-2017, Pages 31-42]

  • Public Section Operational Budgeting in the Public Section Using Time Driven Activity Based Budgeting (Case study: Neonatal Intensive Care Unite ward of Shahid Sadoughi Hospital in Yazd) [Volume 7, Issue 2, 2020-2021, Pages 129-142]

  • Public sector A Survey on Effective Approaches and Elements on Setting a Transition Plan to Accrual Accounting in the Public Sector [Volume 1, Issue 1, 2014-2015, Pages 9-22]

  • Public sector Impact of employees experience in private sector on their judgment and decision making in using of accrual accounting and their perceptions from its implementation in the public sector [Volume 5, Issue 1, 2018-2019, Pages 39-54]

  • Public sector Current Status of Factors Affecting the Establishment of Performance Audit System in Public Iranian Institutions [Volume 6, Issue 2, 2019-2020, Pages 131-144]

  • Public sector Provide a Proposed Model for the Quality of Public Sector Financial Reporting in Iran [Volume 6, Issue 2, 2019-2020, Pages 165-174]

  • Public sector Designing a Financial Mangement Framework for General Treasury Administration in Iran [Volume 8, Issue 1, 2021-2022, Pages 9-28]

  • Public sector Feasibility Study of Generalizability of Cash Flow Classes in National Standards to Public Sector Reporting Units [Volume 8, Issue 1, 2021-2022, Pages 53-66]

  • Public sector Presentation of Performance Auditing Model in Public Sector Organizations with Fuzzy Approach [Volume 9, Issue 1, 2022-2023, Pages 183-222]

  • Public sector Identifying the effective factors operational budgeting in the public sector using multifaceted foundation data theory [Volume 9, Issue 2, 2022-2023, Pages 67-82]

  • Public sector Presenting a model for solving the challenges and bottlenecks of public sector accounting standards using Grand theory [Volume 9, Issue 2, 2022-2023, Pages 141-156]

  • Public sector Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2022-2023, Pages 193-210]

  • Public sector Presenting an Applied Model for Empowering and Maintaining Preventive Audit in the Public Sector Based on Grounded Theory [Volume 9, Issue 2, 2022-2023, Pages 229-254]

  • Public sector Identifying Extrinsic Intervening Components of Organization on the Accounting Information System in Decision Making of Public Sector Managers Based on the ORESTE Technique [Volume 9, Issue 2, 2022-2023, Pages 255-276]

  • Public sector Maturity model of internal audit in public sector( oil industry) [Volume 10, Issue 1, 2023-2024]

  • Public sector Auditors Narcissism: Comparative comparison between public and private sector [Volume 10, Issue 1, 2023-2024]

  • Public Sector Accountants The Effect of Healthy Lifestyle on Role Stress in Public Sector Accountants (Case Study: Employees of Tax Office in Sistan & Baluchestan) [Volume 1, Issue 1, 2014-2015, Pages 73-82]

  • Public Sector Accounting Transition from Cash to Accruals Accounting in Iran Public Sector:The Required Time Period [Volume 3, Issue 2, 2016-2017, Pages 9-18]

  • Public Sector Accounting The Process of Public Sector Accounting Change with Structuration Theory Approach (Case study: Tehran University) [Volume 4, Issue 2, 2017-2018, Pages 55-74]

  • Public Sector Accounting The Presentation model for diffusion of accounting innovations in the public sector [Volume 5, Issue 2, 2018-2019, Pages 9-24]

  • Public Sector Accounting Investigating Factors Affecting Innovation and Performance in Public Sector Organizations: A New Attitude Based on a Collaborative Approach [Volume 9, Issue 1, 2022-2023, Pages 313-340]

  • Public Sector Accounting Standards Financial Reporting Quality based on Public Sector Accounting Standards for Information Presentation [Volume 3, Issue 2, 2016-2017, Pages 93-104]

  • Public Sector Accounting Standards Explaining Effective Factors on the Implementation of Public Sector Accounting Standards in Iran [Volume 5, Issue 2, 2018-2019, Pages 69-84]

  • Public Sector Auditing Developing a Model for Supreme Audit Court Ethical Climate [Volume 6, Issue 2, 2019-2020, Pages 33-46]

  • Public Sector Audit Quality Designing an Interpretive / Structural Model of the Most Effective Causes of Public Sector Audit Quality [Volume 7, Issue 1, 2020-2021, Pages 145-160]

  • Public Sector Governance Explaining the Quantitative Model of Public Sector Governance; Experimental Test of the Effect of Public Sector Governance on Financial Discipline [Volume 6, Issue 2, 2019-2020, Pages 115-130]

  • Public universities Investigating the Methods of Public Universities Financing with Resistance Economics Approach Using the ANP Method (Case Study: Public Universities in the West of Country) [Volume 7, Issue 1, 2020-2021, Pages 113-128]

  • Pure Managers Comparative Review of the Performance of Hybrid Managers Compared to Pure Managers in the Public Sector from the Perspective of Professional and Academic Activists [Volume 4, Issue 1, 2017-2018, Pages 101-108]

Q

  • Qualitative Characteristics Analysis of the decision-making process in the professional judgment of auditors [Volume 9, Issue 1, 2022-2023, Pages 373-394]

  • Qualitative Characteristics of Information Financial Reporting Quality based on Public Sector Accounting Standards for Information Presentation [Volume 3, Issue 2, 2016-2017, Pages 93-104]

  • Qualitative Characteristics of the Financial Reports The Study of Governmental Accounting Standards Establishment Necessity (Base on Accountability) in Capital Assets Plans [Volume 2, Issue 1, 2015-2016, Pages 71-82]

  • Quality of Information A Comparative Study of the Qualitative Features of Financial Reports on Accrual Accounting Basis and Cash Accounting Basis in Medical Science Universities [Volume 1, Issue 1, 2014-2015, Pages 31-40]

R

  • Radiology Services Comparative Cost-sharing Approaches in Calculating the Cost of Services by Using Activity Based Coting (ABC) Method in Radiology Department of Shiraz Ordibehesht Hospital [Volume 2, Issue 1, 2015-2016, Pages 83-92]

  • Readability The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [Volume 7, Issue 1, 2020-2021, Pages 129-144]

  • Real Time Reporting Performance-Based Budgeting Model with a Real Time Financial Reporting Approach in Iran Public Sector [Volume 8, Issue 2, 2021-2022, Pages 21-36]

  • Reform Explaining the Reporting of Monetary and Financial Policies in the Public Sector of the Last 25 years and Its Impact on Iran's Capital Market [Volume 4, Issue 1, 2017-2018, Pages 9-22]

  • Regional Electricity Companies Identifying users’ objectives and information needs of financial reports of regional electricity companies in Iran [Volume 10, Issue 1, 2023-2024]

  • Relational capital Fuzzy Delphi algorithm and fuzzy DEMITEL in Designing and explanation of Relational capital in Banks [Volume 8, Issue 2, 2021-2022, Pages 81-90]

  • Relative Performance Audit Technique Designing a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit Court [Volume 7, Issue 2, 2020-2021, Pages 43-58]

  • Reporting Objectives Identifying users’ objectives and information needs of financial reports of regional electricity companies in Iran [Volume 10, Issue 1, 2023-2024]

  • Reporting Transparency Investigate the Moderating Role of Performance Audit on Impact Accrual Accounting on Public Sector Accounting Using Structural Equation [Volume 4, Issue 2, 2017-2018, Pages 135-154]

  • Resistance Economics Investigating the Methods of Public Universities Financing with Resistance Economics Approach Using the ANP Method (Case Study: Public Universities in the West of Country) [Volume 7, Issue 1, 2020-2021, Pages 113-128]

  • Response Investigating the Response of the Accounting and Financial Reporting System In the Tax Organization of the Province of Kermanshah [Volume 2, Issue 2, 2015-2016, Pages 69-80]

  • Responsibility Examination of the Ability of Internal Processes of the Supreme Audit Court to Take Responsibility for Users [Volume 7, Issue 1, 2020-2021, Pages 193-208]

  • Responsiveness Evaluation of agility capabilities in the organization under Western Azerbaijan Province [Volume 5, Issue 2, 2018-2019, Pages 101-108]

  • Risk-based Tax Audit Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master plan [Volume 6, Issue 1, 2019-2020, Pages 97-114]

  • Risk Control The Impact of the Components of Intellectual Capital on the Dimensions of Financial Performance [Volume 1, Issue 2, 2014-2015, Pages 83-92]

  • ROE Capital Structure Modeling With Performance Evaluation Accounting Criteria ia a dynamic approach (case study of Iran Telecommunication Company) [Volume 9, Issue 2, 2022-2023, Pages 21-36]

  • Role stressors Investigating the Effect of Ambiguity Role on the Relationship between Conflict Management Style and Exhaustion in Public Accountant [Volume 6, Issue 1, 2019-2020, Pages 115-130]

S

  • School Schools budgeting according to the condition of equipment and buildings under different scenarios changing the number of students using the system dynamics [Volume 9, Issue 2, 2022-2023, Pages 119-140]

  • Scopus Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2022-2023, Pages 193-210]

  • Self-efficacy The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test) [Volume 9, Issue 1, 2022-2023, Pages 77-104]

  • Sensitivity Analysis Designing a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit Court [Volume 7, Issue 2, 2020-2021, Pages 43-58]

  • Servqual Model Assessment of the External Accountability Gap of Tax Affairs Organization from the Viewpoint of Major Taxpayers and the Other Stakeholders Via Using Servqual Model [Volume 7, Issue 1, 2020-2021, Pages 31-44]

  • Shah Model The Feasibility of Implementation of Operational Budget in Gachsaran Oil and Gas Production Company [Volume 1, Issue 2, 2014-2015, Pages 67-82]

  • Share Price variation The Relation of Between Price Changes of Share and Conservatism in the Production Governmental Organization [Volume 2, Issue 2, 2015-2016, Pages 37-46]

  • Social and Cultural Factors Identifying Factors Influencing the Employee’s Corruption of Governmental Organizations Based on Court of Auditor’s Viewpoint of Fars and Kerman Provinces [Volume 4, Issue 1, 2017-2018, Pages 73-86]

  • Social Approach An Islamic-Social Model of Accountability in Accounting [Volume 8, Issue 2, 2021-2022, Pages 37-58]

  • Social Capital The Effect of Social Capital on Improving the Accountability of Public Sector Managers [Volume 3, Issue 2, 2016-2017, Pages 31-42]

  • Social Distance rating the factors affecting the credit rating in conditions of social distance in Governmental Banks [Volume 9, Issue 1, 2022-2023, Pages 27-36]

  • Social Norms Provide a Pattern for Cognition Background Defects Formation of Informal Companies in Tax System [Volume 7, Issue 2, 2020-2021, Pages 185-210]

  • Social Security investment holding The Impact of Financial Variables on the Optimal Performance of Social Security Investment Holding (Shasta) [Volume 7, Issue 2, 2020-2021, Pages 95-108]

  • Social Security Organization Designing Performance Based Budgeting Model by combine Cognitive Map, Hierarchical Analysis and TOPSIS in Social Security Organization [Volume 6, Issue 2, 2019-2020, Pages 175-184]

  • Social Security Organization The Impact of Parametric Reforms on the Financing of Social Security organization's Long-Term Commitments Using Actuaries [Volume 8, Issue 2, 2021-2022, Pages 127-142]

  • Socio-Cultural Futures Studies of the Tax System in Iran: A Socio-Cultural Perspective [Volume 8, Issue 1, 2021-2022, Pages 97-114]

  • Stakeholders Developing A Model For University Governance [Volume 2, Issue 1, 2015-2016, Pages 59-70]

  • Stakeholder’s Satisfaction The Relationship of use of Accountancy Modern Procedures and Motivation Creation and Stakeholder’s Satisfaction Improvement by Public Services in 22 Municipalities in Tehran [Volume 2, Issue 1, 2015-2016, Pages 53-58]

  • State Banks performance evaluation of State Banks: Designing a composite index using multilayer DEA (Case Study: Maskan Bank) [Volume 5, Issue 2, 2018-2019, Pages 85-100]

  • State-Owned company Examining the usefulness of the tone of financial reporting in state-owned companies with an emphasis on text mining [Volume 10, Issue 1, 2023-2024]

  • State Tax The Relationship Between Labor Productivity and Taxation of the State Tax [Volume 1, Issue 2, 2014-2015, Pages 19-30]

  • Stock Index Explaining the Reporting of Monetary and Financial Policies in the Public Sector of the Last 25 years and Its Impact on Iran's Capital Market [Volume 4, Issue 1, 2017-2018, Pages 9-22]

  • Stock Returns Examining the usefulness of the tone of financial reporting in state-owned companies with an emphasis on text mining [Volume 10, Issue 1, 2023-2024]

  • Strategic Factors Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022-2023, Pages 395-420]

  • Strategies Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022-2023, Pages 341-372]

  • Structural Equation Modeling Modeling of Ethical Development and Virtue in Health Area Accounting [Volume 6, Issue 2, 2019-2020, Pages 155-164]

  • Structural Equation Modeling The Role of Public Accounting and Psychological Factors in Perceived Corruption [Volume 7, Issue 2, 2020-2021, Pages 143-166]

  • Structural Equation Modeling The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test) [Volume 9, Issue 1, 2022-2023, Pages 77-104]

  • Structural Equations Modeling the Commercialization Factors of Accounting [Volume 7, Issue 2, 2020-2021, Pages 167-184]

  • Structuration Theory The Process of Public Sector Accounting Change with Structuration Theory Approach (Case study: Tehran University) [Volume 4, Issue 2, 2017-2018, Pages 55-74]

  • Structuration Theory An Islamic-Social Model of Accountability in Accounting [Volume 8, Issue 2, 2021-2022, Pages 37-58]

  • Supervision Before Payments A Study of Treasury Officer’s Role in Financial Regulation; Heads of Executives Entities Aspect [Volume 1, Issue 2, 2014-2015, Pages 9-18]

  • Supreme Audit Court Explaining the Corporate Governance Components of Governmental Organizations and Assessing the Ability of Supreme Audit Court for It’s Implementation [Volume 4, Issue 2, 2017-2018, Pages 23-40]

  • Supreme Audit Court Developing a Model for Supreme Audit Court Ethical Climate [Volume 6, Issue 2, 2019-2020, Pages 33-46]

  • Supreme Audit Court The Effects of Personality Type on the Audit Quality (Case study: Evidence from Supreme Audit Court Auditors of Iran) [Volume 6, Issue 2, 2019-2020, Pages 145-154]

  • Supreme Audit Court Examination of the Ability of Internal Processes of the Supreme Audit Court to Take Responsibility for Users [Volume 7, Issue 1, 2020-2021, Pages 193-208]

  • Sustainable Development Fuzzy Gap Analysis of Sustainable Development Accounting Disclosure Factors with Mixed Approach in Iran [Volume 8, Issue 1, 2021-2022, Pages 29-52]

  • Sustainable Development The gap between the current situation and the desired level of Performance Audit Report from the perspective of public sector auditors [Volume 8, Issue 1, 2021-2022, Pages 213-240]

  • SWOT Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022-2023, Pages 395-420]

  • Systems and Controls The gap between the current situation and the desired level of Performance Audit Report from the perspective of public sector auditors [Volume 8, Issue 1, 2021-2022, Pages 213-240]

T

  • Tariffs Comparative Cost-sharing Approaches in Calculating the Cost of Services by Using Activity Based Coting (ABC) Method in Radiology Department of Shiraz Ordibehesht Hospital [Volume 2, Issue 1, 2015-2016, Pages 83-92]

  • Tariffs of Health Ministry Verification Approved Tariffs of Medical Services in Comparison with the Cost of these Services in Qom Medical University by ABC Approach [Volume 2, Issue 1, 2015-2016, Pages 17-30]

  • Tax Adjustment Legalistic AI Approach in Analyzing the Factors Affecting Tax Adjustment of Legal Entities in the Tax Litigation System (Case Study: Tax Affairs of South Khorasan) [Volume 8, Issue 1, 2021-2022, Pages 175-194]

  • Tax Affairs Organization Assessment of the External Accountability Gap of Tax Affairs Organization from the Viewpoint of Major Taxpayers and the Other Stakeholders Via Using Servqual Model [Volume 7, Issue 1, 2020-2021, Pages 31-44]

  • Tax Affairs Organization (TAO) The Obstacles of Performance Budgeting Implementation in Iran Tax Affairs Organization [Volume 1, Issue 1, 2014-2015, Pages 22-30]

  • Taxation The Relationship Between Labor Productivity and Taxation of the State Tax [Volume 1, Issue 2, 2014-2015, Pages 19-30]

  • Taxation Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach [Volume 7, Issue 1, 2020-2021, Pages 9-30]

  • Tax Audit Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master plan [Volume 6, Issue 1, 2019-2020, Pages 97-114]

  • Tax Avoidance The Effect of Tax Avoidance on Relationship between Government ownership and Corporate Financial Constraints [Volume 5, Issue 1, 2018-2019, Pages 55-68]

  • Tax Dispute Legalistic AI Approach in Analyzing the Factors Affecting Tax Adjustment of Legal Entities in the Tax Litigation System (Case Study: Tax Affairs of South Khorasan) [Volume 8, Issue 1, 2021-2022, Pages 175-194]

  • Tax Evasion Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach [Volume 7, Issue 1, 2020-2021, Pages 9-30]

  • Tax Evasion Designing a model for using big data in the field of taxation of natural persons in order to prevent tax evasion [Volume 10, Issue 1, 2023-2024]

  • Tax Litigation Legalistic AI Approach in Analyzing the Factors Affecting Tax Adjustment of Legal Entities in the Tax Litigation System (Case Study: Tax Affairs of South Khorasan) [Volume 8, Issue 1, 2021-2022, Pages 175-194]

  • Tax Obedience Evaluating the Effect of an Administrative System Health on Obedience of Taxpayers at Thehran’s Southern General Bureau of Tax Affairs [Volume 1, Issue 1, 2014-2015, Pages 53-64]

  • Tax Organization Investigating the Response of the Accounting and Financial Reporting System In the Tax Organization of the Province of Kermanshah [Volume 2, Issue 2, 2015-2016, Pages 69-80]

  • Taxpayers Evaluation of the Efficiency of Tax Fines in the Prevention of Tax Evasion in the System of VAT among Taxpayers in Ilam Province [Volume 2, Issue 2, 2015-2016, Pages 25-36]

  • Tax Revenues The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan) [Volume 6, Issue 2, 2019-2020, Pages 97-114]

  • Tax System Provide a Pattern for Cognition Background Defects Formation of Informal Companies in Tax System [Volume 7, Issue 2, 2020-2021, Pages 185-210]

  • Tehran Municipality The Relationship of use of Accountancy Modern Procedures and Motivation Creation and Stakeholder’s Satisfaction Improvement by Public Services in 22 Municipalities in Tehran [Volume 2, Issue 1, 2015-2016, Pages 53-58]

  • Tehran Municipality Collaborative financing model based on risk management (Study case of Tehran municipality) [Volume 10, Issue 1, 2023-2024]

  • Tehran Stock Exchange The Comparative Evaluation of the Efficiency of Current Pricing Practices of Firms Approved by the High Council for the Implementation of General Policies of Principle 44 and the Modern Pricing Practices of Firms [Volume 6, Issue 2, 2019-2020, Pages 9-32]

  • Text Mining Examining the usefulness of the tone of financial reporting in state-owned companies with an emphasis on text mining [Volume 10, Issue 1, 2023-2024]

  • The Direct Allocation Comparative Cost-sharing Approaches in Calculating the Cost of Services by Using Activity Based Coting (ABC) Method in Radiology Department of Shiraz Ordibehesht Hospital [Volume 2, Issue 1, 2015-2016, Pages 83-92]

  • The Independent Accounts Assess the Compatibility of the Content of the Statement (1) of Municipal Accounting and Financial Reporting as an Independent Account of the Environmental Features of the Activities of Municipalities [Volume 2, Issue 1, 2015-2016, Pages 93-102]

  • The Malcolm Baldrige Model Performance Assessment Based on Baldrige Excellence Model (Case study: Division of Accountability of the Ministry of Economic Affairs and Finance) [Volume 2, Issue 2, 2015-2016, Pages 47-54]

  • The Supreme Audit Court The Impact of Performance Budgeting Main Elements on Performance Auditing Implementation from the View Point of Experts and Auditors of Supreme Audit Court [Volume 2, Issue 1, 2015-2016, Pages 41-52]

  • The Technique of Relative Self-Declaration of Public Sector Auditing Designing a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit Court [Volume 7, Issue 2, 2020-2021, Pages 43-58]

  • Three-dimensional model Designing a Model for key success Factors in Internal Audit Systems in the Oil Industry [Volume 7, Issue 2, 2020-2021, Pages 59-78]

  • Tight Budget Control (TBC) The Effect of Tight Budget Control on Iran's Budget Deviation [Volume 3, Issue 2, 2016-2017, Pages 19-30]

  • Time Budget Pressure Investigating and Evaluating Performance Motivation Bias in Auditors under Time Budget Pressure (Case Study: Auditors of the Court of Iran's Audit) [Volume 8, Issue 1, 2021-2022, Pages 81-96]

  • Time Driven Activity-Based Budgeting Operational Budgeting in the Public Section Using Time Driven Activity Based Budgeting (Case study: Neonatal Intensive Care Unite ward of Shahid Sadoughi Hospital in Yazd) [Volume 7, Issue 2, 2020-2021, Pages 129-142]

  • Time Series Improve Hurst Exponent to Evaluate the Information Efficiency of Companies in Fractal Markets [Volume 7, Issue 2, 2020-2021, Pages 109-128]

  • TOPSIS Designing Performance Based Budgeting Model by combine Cognitive Map, Hierarchical Analysis and TOPSIS in Social Security Organization [Volume 6, Issue 2, 2019-2020, Pages 175-184]

  • TOPSIS Identification and Ranking the Performance-Based Budgeting Challenges with Emphasis on Cost and Accrual Accounting in The Road Construction sector in Iran [Volume 9, Issue 1, 2022-2023, Pages 223-254]

  • Tose’e Ta’avon Bank Provide Profit and Loss Forecasting Model in the Tose’e Ta’avon Bank [Volume 7, Issue 2, 2020-2021, Pages 9-28]

  • Tose’e Ta’avon Bank Investigating Digital Marketing Pattern Using Foundation Data Approach in the Banking System (Case Study ‎Tose’e Ta’avon Bank) [Volume 8, Issue 2, 2021-2022, Pages 59-72]

  • Trading and Financial Bylaw Practical Impediments to Perform Accrual Accounting at Universities and Higher Education Institutions [Volume 2, Issue 2, 2015-2016, Pages 15-24]

  • Traditional Budget The Feasibility of Implementation of Operational Budget in Gachsaran Oil and Gas Production Company [Volume 1, Issue 2, 2014-2015, Pages 67-82]

  • Train Practical Impediments to Perform Accrual Accounting at Universities and Higher Education Institutions [Volume 2, Issue 2, 2015-2016, Pages 15-24]

  • Transition Approaches A Survey on Effective Approaches and Elements on Setting a Transition Plan to Accrual Accounting in the Public Sector [Volume 1, Issue 1, 2014-2015, Pages 9-22]

  • Transition Period Transition from Cash to Accruals Accounting in Iran Public Sector:The Required Time Period [Volume 3, Issue 2, 2016-2017, Pages 9-18]

  • Transparency Explaining the Quantitative Model of Public Sector Governance; Experimental Test of the Effect of Public Sector Governance on Financial Discipline [Volume 6, Issue 2, 2019-2020, Pages 115-130]

  • Transparency Provide Financial Transparency Model in the Municipality [Volume 8, Issue 1, 2021-2022, Pages 195-212]

  • Transparency Reporting Investigation Basis of Accrual Accounting Usefulness in Reporting Transparency and Improving Responsibility in the Universities Affiliatet to Ministry of Science, Research and Technology (A Case Study: Kharazmi University) [Volume 1, Issue 2, 2014-2015, Pages 55-66]

  • Trapezoidal Fuzzy Number Identifying Effective Factors on Comprehensive Risk of Government-Owned Banks [Volume 5, Issue 2, 2018-2019, Pages 25-46]

  • Treasury data comparability The Effects of the New Treasury Accounting System on the Qualitative Characteristics of Financial Information [Volume 6, Issue 1, 2019-2020, Pages 47-60]

  • Treasury data relevance The Effects of the New Treasury Accounting System on the Qualitative Characteristics of Financial Information [Volume 6, Issue 1, 2019-2020, Pages 47-60]

  • Treasury data reliability The Effects of the New Treasury Accounting System on the Qualitative Characteristics of Financial Information [Volume 6, Issue 1, 2019-2020, Pages 47-60]

  • Treasury data understandability The Effects of the New Treasury Accounting System on the Qualitative Characteristics of Financial Information [Volume 6, Issue 1, 2019-2020, Pages 47-60]

  • Treasury Officer A Study of Treasury Officer’s Role in Financial Regulation; Heads of Executives Entities Aspect [Volume 1, Issue 2, 2014-2015, Pages 9-18]

  • Triple-Branch Model Current Status of Factors Affecting the Establishment of Performance Audit System in Public Iranian Institutions [Volume 6, Issue 2, 2019-2020, Pages 131-144]

  • Trust The Effect of Social Capital on Improving the Accountability of Public Sector Managers [Volume 3, Issue 2, 2016-2017, Pages 31-42]

  • Type of Activity The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan) [Volume 6, Issue 2, 2019-2020, Pages 97-114]

  • Typology Typology of Psychodynamic Perceptual Disorder in Quality Services of Auditors based on Q-Varimax Analysis (Case Study: Court of Audit) [Volume 7, Issue 1, 2020-2021, Pages 161-176]

U

  • Unconditional Conservatism The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [Volume 7, Issue 1, 2020-2021, Pages 129-144]

  • Universities of Medical Sciences of Iran A Comparative Study of the Qualitative Features of Financial Reports on Accrual Accounting Basis and Cash Accounting Basis in Medical Science Universities [Volume 1, Issue 1, 2014-2015, Pages 31-40]

  • University Governance Developing A Model For University Governance [Volume 2, Issue 1, 2015-2016, Pages 59-70]

  • University of Medical Sciencec Modeling of Ethical Development and Virtue in Health Area Accounting [Volume 6, Issue 2, 2019-2020, Pages 155-164]

  • University of Medical Sciences Identifying obstacles to the establishment of Human Resources Accounting System Based on Dimtel Technique (Case Study: Mashhad University of Medical Sciences and subordinate units) [Volume 10, Issue 1, 2023-2024]

  • Users Examination of the Ability of Internal Processes of the Supreme Audit Court to Take Responsibility for Users [Volume 7, Issue 1, 2020-2021, Pages 193-208]

  • Users Information Needs Identifying users’ objectives and information needs of financial reports of regional electricity companies in Iran [Volume 10, Issue 1, 2023-2024]

V

  • Value-Added Tax (VAT) The Empirical Study of the Implications and Challenges of the Pilot Implementation of the Value-Added Tax (VAT) in Iran Tax System [Volume 3, Issue 2, 2016-2017, Pages 43-58]

  • Value Management The Impact of the Components of Intellectual Capital on the Dimensions of Financial Performance [Volume 1, Issue 2, 2014-2015, Pages 83-92]

  • VAT Evaluation of the Efficiency of Tax Fines in the Prevention of Tax Evasion in the System of VAT among Taxpayers in Ilam Province [Volume 2, Issue 2, 2015-2016, Pages 25-36]

  • Venture capital funding Hierarchical model for evaluating the effectiveness of venture capital financing of Barkat Knowledge Institut [Volume 10, Issue 1, 2023-2024]

  • Virtual Currency Provide a Model for Identifying the Challenges of Virtual Currencies in the Marketing of the Iranian Banking Industry [Volume 8, Issue 1, 2021-2022, Pages 153-172]

  • Virtue Modeling of Ethical Development and Virtue in Health Area Accounting [Volume 6, Issue 2, 2019-2020, Pages 155-164]

W

  • Whistle-blowing Analysis of the Relationship between Ethical Awareness and the Ethical Judgment of the Professionals in the public accounting profession to the Whistle-blowing of Financial Violations (Case Study of Guilan Province) [Volume 5, Issue 1, 2018-2019, Pages 85-98]

  • Whistle-blowing The effect of gender of internal auditor in state-owned banks on the relationship between moods and whistle-blowing [Volume 8, Issue 2, 2021-2022, Pages 73-80]