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]
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]
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]
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]
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]
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]
Audit Professional Judgment
Analysis of the decision-making process in the professional judgment of auditors [Volume 9, Issue 1, 2022-2023, Pages 373-394]
B
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]
Bibliometric Analysis
Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2022-2023, Pages 193-210]
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]
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]
C
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]
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]
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]
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]
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]
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]
D
Decision Process
Analysis of the decision-making process in the professional judgment of auditors [Volume 9, Issue 1, 2022-2023, Pages 373-394]
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]
E
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]
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
Financial Stability
Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022-2023, Pages 341-372]
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]
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]
G
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]
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]
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]
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]
I
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]
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]
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]
Interveners
Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022-2023, Pages 341-372]
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]
J
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]
Mixed Approach
Presentation of Performance Auditing Model in Public Sector Organizations with Fuzzy Approach [Volume 9, Issue 1, 2022-2023, Pages 183-222]
O
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]
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 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]
P
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
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 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]
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]
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]
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]
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 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 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]
Q
Qualitative Characteristics
Analysis of the decision-making process in the professional judgment of auditors [Volume 9, Issue 1, 2022-2023, Pages 373-394]
R
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]
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]
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]
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
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]
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]
T
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]
