Governmental Accounting

Author Index

A

Aarabi, Mehran 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, 2015, Pages 31-40]
Abbasi, Ebrahim Designing Performance Based Budgeting Model by combine Cognitive Map, Hierarchical Analysis and TOPSIS in Social Security Organization [Volume 6, Issue 2, 2020, Pages 175-184]
Abbasi Astamal, Mohammadreza Fuzzy Gap Analysis of Sustainable Development Accounting Disclosure Factors with Mixed Approach in Iran [Volume 8, Issue 1, 2021, Pages 29-52]
Abdi, Rasool Impacts of Utilizing Different Management Accounting Techniques on the Efficiency of Management Control Systems of Organizations [Volume 8, Issue 1, 2021, Pages 67-80]
Abdoli, Hamid Capital Structure Modeling With Performance Evaluation Accounting Criteria ia a dynamic approach (case study of Iran Telecommunication Company) [Volume 9, Issue 2, 2023, Pages 21-38]
Abdoli, Mohammadreza Interactive Qualitative Analysis (IQA) Causes of Behavioral Alienation in the Professional Career of Accounting Court Auditors [Volume 6, Issue 1, 2020, Pages 9-32]
Abdoli, Mohammadreza Providing a Micmac Analysis to Strengthen the Inertia Capability of Public Section : Polar Matrix Analysis [Volume 10, Issue 1, 2024, Pages 269-292]
Aghaei, mohammad Investigating Digital Marketing Pattern Using Foundation Data Approach in the Banking System (Case Study ‎Tose’e Ta’avon Bank) [Volume 8, Issue 2, 2022, Pages 59-72]
Aghaei Chadegani, Arezoo 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, Pages 287-312]
Aghdam Mazraeh, Yaqoub Provide a Proposed Model for the Quality of Public Sector Financial Reporting in Iran [Volume 6, Issue 2, 2020, Pages 165-174]
Ahmadi, Ali Akbar Design and highlighting the technological entrepreneurship model in researching institutes of country [Volume 7, Issue 2, 2021, Pages 211-228]
Ahmadi, Fatemeh Hierarchical model for evaluating the effectiveness of venture capital financing of Barkat Knowledge Institut [Volume 10, Issue 1, 2024, Pages 247-268]
Ahmadi, Fatemeh Designing a manager's reward measurement model with a financial reporting transparency approach (Study case: Iran's National Oil Products Distribution Company) [Volume 11, Issue 1, 2024, Pages 117-130]
Ahmadi Farsani, Farshid 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, Pages 81-96]
Aizizi, Asghar Impacts of Utilizing Different Management Accounting Techniques on the Efficiency of Management Control Systems of Organizations [Volume 8, Issue 1, 2021, Pages 67-80]
Akhlaghi Yazdinejad, Esmaeil Identifying barriers to product life cycle costing (case study of Hormozgan gas company) [Volume 10, Issue 2, 2024, Pages 57-68]
Akhlaghi Yazdinejad, Esmaeil Examining the obstacles of using variable costing in Gas Company of Hormozgan province [Volume 11, Issue 1, 2024, Pages 205-218]
Akhlaqi Yazdi Nejad, Ismail Presenting a model for solving the challenges and bottlenecks of public sector accounting standards using Grand theory [Volume 9, Issue 2, 2023, Pages 151-168]
Akrami, S.R Transition from Cash to Accruals Accounting in Iran Public Sector:The Required Time Period [Volume 3, Issue 2, 2017, Pages 9-18]
Alavi, Ahmad reza 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, 2024, Pages 23-50]
Ali ahmadi, Saeid 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, Pages 37-76]
Ali Ahmadi, Sayeed Ali Typology of Psychodynamic Perceptual Disorder in Quality Services of Auditors based on Q-Varimax Analysis (Case Study: Court of Audit) [Volume 7, Issue 1, 2021, Pages 161-176]
Ali Hosseini, mehdi The Assessment of Model for Improving the Efficiency and Effectiveness of the Audit Committee [Volume 10, Issue 2, 2024, Pages 23-40]
Alikhani, Mohsen Analysis of process for whistle-blowing intention in the organization; Based on the strategy of grounded theory [Volume 11, Issue 1, 2024, Pages 1-20]
Alimadad, Zahra 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, 2016, Pages 25-36]
Alipour Landi, Hosein Presentation of Performance Auditing Model in Public Sector Organizations with Fuzzy Approach [Volume 9, Issue 1, 2022, Pages 183-222]
Alizadeh Rahvar, Hamed Providing a model for identifying Ethical Risks Caused by the Implementation of International Financial Reporting Standards Related to Financial Instruments in the Iranian Banking System [Volume 11, Issue 1, 2024, Pages 59-74]
Amin, Vahid The Study of the Relationship Between Government Firms, Dimensions of Corporate Sustainability Performance and Firm Value [Volume 4, Issue 2, 2018, Pages 75-92]
Amin, Vahid Investigating the impact of intellectual capital on competitive performance in Iran's banking system [Volume 9, Issue 2, 2023, Pages 109-128]
Amini, Mohammadreza performance evaluation of State Banks: Designing a composite index using multilayer DEA (Case Study: Maskan Bank) [Volume 5, Issue 2, 2019, Pages 85-100]
Amini Khouzani, Mohsen Loose Coupling Theory, Revenue Diversification and Financial Sustainability in Higher Education [Volume 11, Issue 1, 2024, Pages 167-188]
Aminimehr, Akbar Assessing the success rate of reforming the budgeting system from the perspective of government employees and managers [Volume 9, Issue 2, 2023, Pages 187-206]
Amini Mehr, Akbar Accrual Accounting Compliance Problems with Program Budgeting in Municipalities [Volume 2, Issue 2, 2016, Pages 7-14]
AMINIMEHR, Amin Assessing the success rate of reforming the budgeting system from the perspective of government employees and managers [Volume 9, Issue 2, 2023, Pages 187-206]
Amiri, Mozhgan The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [Volume 7, Issue 1, 2021, Pages 129-144]
Amirtaheri, Karamat 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, 2016, Pages 53-58]
Anvary Rostamy, Ali Asghar Impacts of Utilizing Different Management Accounting Techniques on the Efficiency of Management Control Systems of Organizations [Volume 8, Issue 1, 2021, Pages 67-80]
Arab Mazar Yazdi, Mohammad Evaluation of Iranian accounting and finance journals based on the Ministry of Science, Research, and Technology (MSRT)’s regulations on scientific journals [Volume 9, Issue 2, 2023, Pages 39-72]
Arabzadeh, Meysam Loose Coupling Theory, Revenue Diversification and Financial Sustainability in Higher Education [Volume 11, Issue 1, 2024, Pages 167-188]
Arefinahad, Ahad Analyzing the Effective Factors of Human Resource Training in Government Banking [Volume 10, Issue 1, 2024, Pages 125-142]
Arefmanesh, Zohreh 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, 2021, Pages 177-192]
Atarasadi, Maryam Loose Coupling Theory, Revenue Diversification and Financial Sustainability in Higher Education [Volume 11, Issue 1, 2024, Pages 167-188]
Azar, Adel Designing a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit Court [Volume 7, Issue 2, 2021, Pages 43-58]
Azar, Adel Intelligence mechanisms for public sector supervision In designing the decision-making system of the Supreme Audit Court [Volume 9, Issue 2, 2023, Pages 295-314]
Azizi, Sedighe 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, 2023, Pages 273-294]

B

Babaei, F. 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, 2017, Pages 43-58]
Babaeifard, Asadollah An Islamic-Social Model of Accountability in Accounting [Volume 8, Issue 2, 2022, Pages 37-58]
Badavar Nahandi, Yones Fuzzy Gap Analysis of Sustainable Development Accounting Disclosure Factors with Mixed Approach in Iran [Volume 8, Issue 1, 2021, Pages 29-52]
Badavar Nahandi, Younes Modeling of Ethical Development and Virtue in Health Area Accounting [Volume 6, Issue 2, 2020, Pages 155-164]
Badiei, Hossein 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, 2015, Pages 31-40]
Baghfalaki, Afshin Develop a bankruptcy forecasting model for state-owned companies using macroeconomic, managerial, financial and political variables [Volume 7, Issue 1, 2021, Pages 79-96]
Bahman, Banimahd Improve Hurst Exponent to Evaluate the Information Efficiency of Companies in Fractal Markets [Volume 7, Issue 2, 2021, Pages 109-128]
Bahman, Banimahd The effect of gender of internal auditor in state-owned banks on the relationship between moods and whistle-blowing [Volume 8, Issue 2, 2022, Pages 73-80]
Bahman, Banimahd Auditors Narcissism: Comparative comparison between public and private sector [Volume 10, Issue 1, 2024, Pages 193-206]
Bahri Sales, Jamal Fuzzy Delphi algorithm and fuzzy DEMITEL in Designing and explanation of Relational capital in Banks [Volume 8, Issue 2, 2022, Pages 81-90]
Bani asadi, Iman 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, 2021, Pages 177-192]
Baradaran Hassanzadeh, Rasoul Fuzzy Gap Analysis of Sustainable Development Accounting Disclosure Factors with Mixed Approach in Iran [Volume 8, Issue 1, 2021, Pages 29-52]
Barzegar, Bahram Presenting an Applied Model for Empowering and Maintaining Preventive Audit in the Public Sector Based on Grounded Theory [Volume 9, Issue 2, 2023, Pages 247-272]
Barzegar, Saeeid The Effect of Tax Avoidance on Relationship between Government ownership and Corporate Financial Constraints [Volume 5, Issue 1, 2019, Pages 55-68]
Bastani Jahromi, Sareh Accrual Accounting Compliance Problems with Program Budgeting in Municipalities [Volume 2, Issue 2, 2016, Pages 7-14]
Bavafa, Amir Hossein Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022, Pages 395-420]
Baybordi, Atabak Fuzzy Delphi algorithm and fuzzy DEMITEL in Designing and explanation of Relational capital in Banks [Volume 8, Issue 2, 2022, Pages 81-90]
Bazgir, Bahman Identifying barriers to product life cycle costing (case study of Hormozgan gas company) [Volume 10, Issue 2, 2024, Pages 57-68]
Bazgir, Bahman Examining the obstacles of using variable costing in Gas Company of Hormozgan province [Volume 11, Issue 1, 2024, Pages 205-218]
Beizhan, Abedini Designing an Interpretive / Structural Model of the Most Effective Causes of Public Sector Audit Quality [Volume 7, Issue 1, 2021, Pages 145-160]
Beshkooh, mehdi The Assessment of Model for Improving the Efficiency and Effectiveness of the Audit Committee [Volume 10, Issue 2, 2024, Pages 23-40]
Bodaghi, Hamid Basis Change in Accounting of Public Section; Adversities Ahead (Case study: Executive Administrations of Khorassan Razavi) [Volume 2, Issue 2, 2016, Pages 81-96]
Bolori, Amin Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach [Volume 7, Issue 1, 2021, Pages 9-30]
Borzoozadeh Zavareh, mohsen Designing a Financial Mangement Framework for General Treasury Administration in Iran [Volume 8, Issue 1, 2021, Pages 9-28]

C

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

D

D, َA The Investigation of Factors Affecting the Identification of Public-Sector Assets by Fuzzy Topsis (Case study: Yazd Province) [Volume 4, Issue 2, 2018, Pages 105-114]
Darabi, Roya The Role of Government Ownership on the Financial and Economic Measures of Firm Performance Using Fuzzy Regression [Volume 3, Issue 1, 2017, Pages 9-20]
Darabi, Roya The Effect of Tax Avoidance on Relationship between Government ownership and Corporate Financial Constraints [Volume 5, Issue 1, 2019, Pages 55-68]
Daryaei, A The Effect of Using Performance Measurement Systems on Public Sector Performance (A Case study: Municipalities of Mazandaran Province) [Volume 4, Issue 1, 2018, Pages 23-36]
Dasineh, Mehdi 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, 2024, Pages 181-192]
Davani, Abdollah 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, 2024, Pages 23-50]
Davari, Taher The Attitudes of Iranian Professional Auditors toward the Audit Risk with Approach to public sector [Volume 1, Issue 2, 2015, Pages 41-54]
Dehghan Dehnavi, Hasan 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, 2015, Pages 31-40]
Dehghanzadeh, Hamed The Effects of the New Treasury Accounting System on the Qualitative Characteristics of Financial Information [Volume 6, Issue 1, 2020, Pages 47-60]
Delshad hoseini, Zahra Performance-based budgeting Reform in the Public Sector- Assessing factors affecting the psychological readiness of financial staff [Volume 11, Issue 1, 2024, Pages 35-58]

E

Ebrahimi, Ebrahim Investigating the Response of the Accounting and Financial Reporting System In the Tax Organization of the Province of Kermanshah [Volume 2, Issue 2, 2016, Pages 69-80]
Ehtesham rasi, reza rating the factors affecting the credit rating in conditions of social distance in Governmental Banks [Volume 9, Issue 1, 2022, Pages 27-36]
Enaiati, Anvar Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022, Pages 341-372]
Enayat-Sarkhosh, Laleh 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, 2023, Pages 89-108]
Eslamzadeh, Omid Explaining the Corporate Governance Components of Governmental Organizations and Assessing the Ability of Supreme Audit Court for It’s Implementation [Volume 4, Issue 2, 2018, Pages 23-40]
Esmaeili, Mohammad Reza The financial conceptual model of the role of the banking industry on the development of the sports industry Community Verified icon [Volume 10, Issue 2, 2024, Pages 143-156]
Esmaelzadeh mogharri, Ali 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, 2019, Pages 85-98]
Esmaili, Yunes 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, 2021, Pages 113-128]
Esmailikia, Ghareibeh 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, 2021, Pages 113-128]
Esmailikia, Ghareibeh Performance-based budgeting Reform in the Public Sector- Assessing factors affecting the psychological readiness of financial staff [Volume 11, Issue 1, 2024, Pages 35-58]

F

Faal Ghayoumi, Ali Transition from Cash to Accruals Accounting in Iran Public Sector:The Required Time Period [Volume 3, Issue 2, 2017, Pages 9-18]
Faghani, Mahdi Examination of the Ability of Internal Processes of the Supreme Audit Court to Take Responsibility for Users [Volume 7, Issue 1, 2021, Pages 193-208]
Faghani Makrani, Khosro The Study of the Relationship Between Government Firms, Dimensions of Corporate Sustainability Performance and Firm Value [Volume 4, Issue 2, 2018, Pages 75-92]
Faghih, Mohsen The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [Volume 7, Issue 1, 2021, Pages 129-144]
Fakhari, Hosein Explaining Effective Factors on the Implementation of Public Sector Accounting Standards in Iran [Volume 5, Issue 2, 2019, Pages 69-84]
Fallah, reza Designing a Model for key success Factors in Internal Audit Systems in the Oil Industry [Volume 7, Issue 2, 2021, Pages 59-78]
Faraji, H Survey the Drivers and Barriers to Changes in Government Accounting and Financial Reporting in the Public Sector in Iran [Volume 3, Issue 1, 2017, Pages 37-48]
Farhadi, Hadi The Impact of Parametric Reforms on the Financing of Social Security organization's Long-Term Commitments Using Actuaries [Volume 8, Issue 2, 2022, Pages 127-142]
Farimani, Alireza 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, 2022, Pages 1-20]
Fateh, Hossin 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, Pages 31-40]
Fatemi, Adel 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, 2016, Pages 93-102]
Fathi Abdollahi, ahmad Survey the Effect of Privatization on Financial and Operating Performance of Privatized Governmental Entities that Listed in Tehran Stock Exchange [Volume 2, Issue 1, 2016, Pages 31-40]
Fayaz, A. Investigating the Effect of Knowledge Management on the Efficiency of the Financial Sector of Executable Organizations (Case study: Mashhad Municipality) [Volume 3, Issue 2, 2017, Pages 71-78]
Fazeli, mehdi 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, Pages 53-64]
Fazeli, Mehdi Providing a comprehensive model of electronic tax receipt to reduce tax evasion with the ISM approach [Volume 10, Issue 2, 2024, Pages 227-244]
Feyzi, Saeid Assessing the quality of financial laws in Iran in terms of transparency, stability and non-dispersion [Volume 8, Issue 2, 2022, Pages 167-181]
Foroughi, D The Effect of Using Performance Measurement Systems on Public Sector Performance (A Case study: Municipalities of Mazandaran Province) [Volume 4, Issue 1, 2018, Pages 23-36]

G

Garkaz, Mansoor Identification of macro trends and future research of Iran's tax system with Causal Layered Analysis and Scenario planning Approach: from the perspective of science and technology [Volume 11, Issue 1, 2024, Pages 147-166]
Geramirad, Fatemeh Investigating the Printing and Publishing Situation of Governmental Accounting and Auditing Books in Iran [Volume 6, Issue 2, 2020, Pages 61-80]
Ghaderi, K. The Effect of Social Capital on Improving the Accountability of Public Sector Managers [Volume 3, Issue 2, 2017, Pages 31-42]
Ghadirin Arani, M.H Transition from Cash to Accruals Accounting in Iran Public Sector:The Required Time Period [Volume 3, Issue 2, 2017, Pages 9-18]
Ghaemi, Mohammad Hossein 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, Pages 115-138]
Ghanbari, ali mohammad 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, 2016, Pages 17-30]
Ghanbari, Alimohammad The Ability Level of Information Systems of Medical Science University in Supporting the Establishment Activity- Based Costing [Volume 1, Issue 1, 2014, Pages 41-52]
Ghanbari, M Performance Management, Challenges Facing and Complexity Theory [Volume 3, Issue 1, 2017, Pages 49-58]
Ghanbari, Mehrdad 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, 2018, Pages 9-22]
Ghanbari, Mehrdad Develop a bankruptcy forecasting model for state-owned companies using macroeconomic, managerial, financial and political variables [Volume 7, Issue 1, 2021, Pages 79-96]
Ghannad, Mostafa Basis Change in Accounting of Public Section; Adversities Ahead (Case study: Executive Administrations of Khorassan Razavi) [Volume 2, Issue 2, 2016, Pages 81-96]
Ghannad, Mostafa Evaluation of Iranian accounting and finance journals based on the Ministry of Science, Research, and Technology (MSRT)’s regulations on scientific journals [Volume 9, Issue 2, 2023, Pages 39-72]
Ghasemi, Mostafa Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession [Volume 8, Issue 2, 2022, Pages 143-166]
Ghasemi, Mostafa Presenting an Applied Model for Empowering and Maintaining Preventive Audit in the Public Sector Based on Grounded Theory [Volume 9, Issue 2, 2023, Pages 247-272]
Gholami, MalekMohammad Explaining Effective Factors on the Implementation of Public Sector Accounting Standards in Iran [Volume 5, Issue 2, 2019, Pages 69-84]
Gholami Jamkarani, Reza An Islamic-Social Model of Accountability in Accounting [Volume 8, Issue 2, 2022, Pages 37-58]
Gholamzade, Dariush Analyzing the Effective Factors of Human Resource Training in Government Banking [Volume 10, Issue 1, 2024, Pages 125-142]
Ghomian, M.M Investigating the Effect of Knowledge Management on the Efficiency of the Financial Sector of Executable Organizations (Case study: Mashhad Municipality) [Volume 3, Issue 2, 2017, Pages 71-78]
Golestani rad, Mohammad Modeling The Behavioral Patterns Of Auditing Institutions Partners [Volume 10, Issue 2, 2024, Pages 157-176]
Gord, Aziz 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, 2018, Pages 49-58]
Gord, Aziz Presenting a Performance-based Budgeting Model and Evaluating its Impact on Performance Accountability [Volume 11, Issue 1, 2024, Pages 131-146]
GORD, Aziz 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, 2020, Pages 47-60]

H

Habibzadeh Baygi, Seyed Javad The Role of Government Ownership on the Financial and Economic Measures of Firm Performance Using Fuzzy Regression [Volume 3, Issue 1, 2017, Pages 9-20]
Haghparast, Abbasali Presenting a Performance-based Budgeting Model and Evaluating its Impact on Performance Accountability [Volume 11, Issue 1, 2024, Pages 131-146]
Haidrian, Naseh 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, 2016, Pages 93-102]
Hajighasemi, Mohammadreza 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, 2021, Pages 129-142]
Hashemi, Mehdi The Ability Level of Information Systems of Medical Science University in Supporting the Establishment Activity- Based Costing [Volume 1, Issue 1, 2014, Pages 41-52]
Hashemnia, Shahram Provide a Model for Identifying the Challenges of Virtual Currencies in the Marketing of the Iranian Banking Industry [Volume 8, Issue 1, 2021, Pages 153-172]
Heidarinejad, GH Performance Management, Challenges Facing and Complexity Theory [Volume 3, Issue 1, 2017, Pages 49-58]
Hejazi, Rezvan 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, 2015, Pages 55-66]
Hejazi, Rezvan Designing a Model for Performance Audit of Projects in the National Iranian Oil Company and its Subsidiaries [Volume 6, Issue 2, 2020, Pages 81-96]
Hejazi, Rezvan Developing of fraud detection model in forensic accounting [Volume 9, Issue 2, 2023, Pages 1-19]
Hematfar, Mahmoud Modeling the Commercialization Factors of Accounting [Volume 7, Issue 2, 2021, Pages 167-184]
Heydari, Faramarz The Mediating Effect of Financial Constraints on The Relationship Between Management Entrenchment and Debt Maturity with The Interactive Role of State-Affiliated Companies [Volume 10, Issue 2, 2024, Pages 191-212]
Heyrani, forogh Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master plan [Volume 6, Issue 1, 2020, Pages 97-114]
Hoseini, Seyed Ali Internal Audit Function at Iran and Tehran Universities of Medical Sciences [Volume 2, Issue 2, 2016, Pages 55-68]
Hosseini, Reza Typology of Psychodynamic Perceptual Disorder in Quality Services of Auditors based on Q-Varimax Analysis (Case Study: Court of Audit) [Volume 7, Issue 1, 2021, Pages 161-176]
Hosseini, Seyed Ali Maturity model of internal audit in public sector( oil industry) [Volume 10, Issue 1, 2024, Pages 1-22]
Hosseini, Seyed Ehsan 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, 2024, Pages 225-246]
Hosseini Sarani, Mohammad Hadi 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, 2024, Pages 181-192]

I

Imeni, Mohsen Investigating Factors Affecting Innovation and Performance in Public Sector Organizations: A New Attitude Based on a Collaborative Approach [Volume 9, Issue 1, 2022, Pages 313-340]
Izadinia, Naser Typology of Psychodynamic Perceptual Disorder in Quality Services of Auditors based on Q-Varimax Analysis (Case Study: Court of Audit) [Volume 7, Issue 1, 2021, Pages 161-176]

J

Jaafari Jam, Hossein Do Hofstede's National Culture Impact on Public Sector Budgeting Practices? [Volume 3, Issue 1, 2017, Pages 21-36]
Jabary, Mehrdad Feasibility Study of Generalizability of Cash Flow Classes in National Standards to Public Sector Reporting Units [Volume 8, Issue 1, 2021, Pages 53-66]
Jabbarzadeh Kangarloo, Saeed Fuzzy Delphi algorithm and fuzzy DEMITEL in Designing and explanation of Relational capital in Banks [Volume 8, Issue 2, 2022, Pages 81-90]
Jafari, Farzaneh A Predict Relationship between Individual Emotions and Public Financial Resources Management [Volume 8, Issue 2, 2022, Pages 91-101]
Jafari, Hsti 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, Pages 77-104]
Jafari, Mostafa Designing Performance Based Budgeting Model by combine Cognitive Map, Hierarchical Analysis and TOPSIS in Social Security Organization [Volume 6, Issue 2, 2020, Pages 175-184]
Jafari, Reza Identification of macro trends and future research of Iran's tax system with Causal Layered Analysis and Scenario planning Approach: from the perspective of science and technology [Volume 11, Issue 1, 2024, Pages 147-166]
Jafaripour, Meysam The Study of Governmental Accounting Standards Establishment Necessity (Base on Accountability) in Capital Assets Plans [Volume 2, Issue 1, 2016, Pages 71-82]
Jahangard, Amin Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2023, Pages 207-226]
Jahangiri Kalouri, H. 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, 2017, Pages 43-58]
Jahangirnia, hosain 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, 2021, Pages 45-58]
Jahangirnia, hosain An Islamic-Social Model of Accountability in Accounting [Volume 8, Issue 2, 2022, Pages 37-58]
Jahanshad, azita Internal Audit Promotion Pathology in Public Sector: The Approach of Grounded Theory And Ranking [Volume 10, Issue 1, 2024, Pages 73-92]
Jahanshad, Azita Futures Studies of the Tax System in Iran: A Socio-Cultural Perspective [Volume 8, Issue 1, 2021, Pages 97-114]
Jahanshad, Azita Providing a model for identifying Ethical Risks Caused by the Implementation of International Financial Reporting Standards Related to Financial Instruments in the Iranian Banking System [Volume 11, Issue 1, 2024, Pages 59-74]
Jalali, mohadese beigom Providing a Micmac Analysis to Strengthen the Inertia Capability of Public Section : Polar Matrix Analysis [Volume 10, Issue 1, 2024, Pages 269-292]
Jamei, Reza The Relationship Between Labor Productivity and Taxation of the State Tax [Volume 1, Issue 2, 2015, Pages 19-30]
Jamei, Reza Investigating the Response of the Accounting and Financial Reporting System In the Tax Organization of the Province of Kermanshah [Volume 2, Issue 2, 2016, Pages 69-80]
Jamshidi kalantari, Farshad Performance-Based Budgeting and Accountability in Public Sector [Volume 3, Issue 1, 2017, Pages 69-80]
Jamshidinavid, Babak 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, 2018, Pages 9-22]
Jamshidinavid, Babak The Impact of Parametric Reforms on the Financing of Social Security organization's Long-Term Commitments Using Actuaries [Volume 8, Issue 2, 2022, Pages 127-142]
Jamshid Pour, Rohollah The Impact of Parametric Reforms on the Financing of Social Security organization's Long-Term Commitments Using Actuaries [Volume 8, Issue 2, 2022, Pages 127-142]
Jokar, Hossein 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, 2023, Pages 273-294]

K

Kadkhodaee Elyadarani, Mojdeh The effect of gender of internal auditor in state-owned banks on the relationship between moods and whistle-blowing [Volume 8, Issue 2, 2022, Pages 73-80]
Kafashpour, rohalla 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, 2016, Pages 41-52]
Kamali, Ehsan 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, Pages 287-312]
Kamali, Ehsan 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, 2024, Pages 207-224]
Kamranrad, Sedighe Content Analysis of Governmental Accounting Articles from the Beginning to the End of 2020 [Volume 7, Issue 1, 2021, Pages 97-112]
Kamranrad, Sedighe The Effect of Responsibility on the Resilience of Accountants of Astan Quds Razavi in Meritorious Environments with a Spiritual Approach [Volume 11, Issue 1, 2024, Pages 189-204]
Karami, Gholamreza Evaluation of agility capabilities in the organization under Western Azerbaijan Province [Volume 5, Issue 2, 2019, Pages 101-108]
Karami, Gholamreza Identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations [Volume 9, Issue 1, 2022, Pages 1-26]
Karamkhani, Javad 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, 2016, Pages 25-36]
Karamshahi, Behnam Readiness of public sector accountants for the implementation of accrual accounting (Case Study: The Army of the Islamic Republic of Iran) [Volume 9, Issue 1, 2022, Pages 421-450]
Karimi, Ozhan Provide a Model for Identifying the Challenges of Virtual Currencies in the Marketing of the Iranian Banking Industry [Volume 8, Issue 1, 2021, Pages 153-172]
Kashanipour, mohammad Developing a Model for Supreme Audit Court Ethical Climate [Volume 6, Issue 2, 2020, Pages 33-46]
Kazemiolum, Mahdi The Mediating Effect of Financial Constraints on The Relationship Between Management Entrenchment and Debt Maturity with The Interactive Role of State-Affiliated Companies [Volume 10, Issue 2, 2024, Pages 191-212]
Keimasi, Farzaneh The Framework for Identifying and Prioritizing Anti-fraud and Corruption Criteria Based on the Fraud Triangle Model in Public and Private Sector By Fuzzy Delphi Method [Volume 10, Issue 2, 2024, Pages 85-108]
Khademi, Sasan Readiness of public sector accountants for the implementation of accrual accounting (Case Study: The Army of the Islamic Republic of Iran) [Volume 9, Issue 1, 2022, Pages 421-450]
Khadivar, Amen Capital Structure Modeling With Performance Evaluation Accounting Criteria ia a dynamic approach (case study of Iran Telecommunication Company) [Volume 9, Issue 2, 2023, Pages 21-38]
Khajavi, Shokrollah 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, Pages 81-96]
Khalifehsultani, Seyed Ahmad Developing of fraud detection model in forensic accounting [Volume 9, Issue 2, 2023, Pages 1-19]
Khanaki, Amir The Impact of a Change in the Public Sector Accounting Policies on Administrative Reform [Volume 4, Issue 2, 2018, Pages 9-22]
Khanifar, Hossein Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022, Pages 395-420]
Kharashadizadeh, Mohammad Provide a performance audit model for executive managers of public hospitals [Volume 9, Issue 1, 2022, Pages 255-286]
Khatanloo, Mohsen The Mediating Effect of Financial Constraints on The Relationship Between Management Entrenchment and Debt Maturity with The Interactive Role of State-Affiliated Companies [Volume 10, Issue 2, 2024, Pages 191-212]
Khavari, Habil Hierarchical model for evaluating the effectiveness of venture capital financing of Barkat Knowledge Institut [Volume 10, Issue 1, 2024, Pages 247-268]
Kheirolahi, Farhad The budgeting model based on the ideal performance and the success of the performance audit in the companies under the Ministry of Energy [Volume 10, Issue 2, 2024, Pages 213-226]
Kheradyar, Sina Modeling The Behavioral Patterns Of Auditing Institutions Partners [Volume 10, Issue 2, 2024, Pages 157-176]
Khodamipour, Ahmad The Effect of Tight Budget Control on Iran's Budget Deviation [Volume 3, Issue 2, 2017, Pages 19-30]
Khodamipour, Ahmad 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, 2022, Pages 1-20]
Khodami pour, ahmad 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, 2016, Pages 41-52]
Khoshnoud Khankahdani, Hossein 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, 2016, Pages 83-92]
Khotanlou, Mohsen The Impact of the Components of Intellectual Capital on the Dimensions of Financial Performance [Volume 1, Issue 2, 2015, Pages 83-92]
Khozain, Ali Identification of macro trends and future research of Iran's tax system with Causal Layered Analysis and Scenario planning Approach: from the perspective of science and technology [Volume 11, Issue 1, 2024, Pages 147-166]
Kian, Alireza The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [Volume 7, Issue 1, 2021, Pages 129-144]
Kordestani, Gholamreza Public Financial Management: Identify and Assessing the Challenges of the Budgeting System [Volume 6, Issue 1, 2020, Pages 61-80]
Kordestani, Gholamreza Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022, Pages 341-372]
Kordestani, Gholamreza The Assessment of Model for Improving the Efficiency and Effectiveness of the Audit Committee [Volume 10, Issue 2, 2024, Pages 23-40]
Kordestani, Gholam Reza Performance-Based Budgeting and Accountability in Public Sector [Volume 3, Issue 1, 2017, Pages 69-80]
Kordnaeege, Asadolah Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022, Pages 395-420]

L

Lale Mazhin, Maryam The impact of health information technology on the relationship between financial performance and profitability in Imam Khomeini Hospital [Volume 10, Issue 2, 2024, Pages 41-56]
Lari dasht bayaz, Mahmood Investigation of Factors Affecting in Determination of Performance Audit Criteria in Governmental Executive Agencies [Volume 3, Issue 1, 2017, Pages 59-68]
Leysi, Alireza The Future of Public Sector Accounting by Scenario Analysis [Volume 5, Issue 2, 2019, Pages 109-120]
Lotfi, Mahdis Investigating the impact of intellectual capital on competitive performance in Iran's banking system [Volume 9, Issue 2, 2023, Pages 109-128]
Lotfiju, Nashmin Auditors Narcissism: Comparative comparison between public and private sector [Volume 10, Issue 1, 2024, Pages 193-206]

M

M, Sh Investigate the Moderating Role of Performance Audit on Impact Accrual Accounting on Public Sector Accounting Using Structural Equation [Volume 4, Issue 2, 2018, Pages 135-154]
Madahi, Azadeh Internal Audit Function at Iran and Tehran Universities of Medical Sciences [Volume 2, Issue 2, 2016, Pages 55-68]
Maddahi, Azadeh Designing a Model for Performance Audit of Projects in the National Iranian Oil Company and its Subsidiaries [Volume 6, Issue 2, 2020, Pages 81-96]
Maddahi, Azadeh Maturity model of internal audit in public sector( oil industry) [Volume 10, Issue 1, 2024, Pages 1-22]
Madine, Sayyed Mohsen 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, Pages 37-76]
Maham, Keyhan 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, Pages 115-138]
Mahdavi, Gholamhossein 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, 2018, Pages 73-86]
Mahdavi, Gholamhossein 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, 2021, Pages 29-42]
Mahdavikhou, Mahdi The Impact of the Components of Intellectual Capital on the Dimensions of Financial Performance [Volume 1, Issue 2, 2015, Pages 83-92]
Mahmoodi Khoshroo, Omid The effect of risk-based financial internal controls on the transparency of financial reporting in the public sector of the Kurdistan Region of Iraq [Volume 10, Issue 2, 2024, Pages 109-124]
Mahmoodtorabi, Mariam The Impact of the Components of Intellectual Capital on the Dimensions of Financial Performance [Volume 1, Issue 2, 2015, Pages 83-92]
Mahmoudkhani, Mahnaz Investigating the Printing and Publishing Situation of Governmental Accounting and Auditing Books in Iran [Volume 6, Issue 2, 2020, Pages 61-80]
Maleki, A Investigation of Factors Affecting in Determination of Performance Audit Criteria in Governmental Executive Agencies [Volume 3, Issue 1, 2017, Pages 59-68]
Maleki, Alireza Designing a manager's reward measurement model with a financial reporting transparency approach (Study case: Iran's National Oil Products Distribution Company) [Volume 11, Issue 1, 2024, Pages 117-130]
Maleki choobari, Mojtaba Modeling The Behavioral Patterns Of Auditing Institutions Partners [Volume 10, Issue 2, 2024, Pages 157-176]
Malekiyan, Esfandiyar Explaining Effective Factors on the Implementation of Public Sector Accounting Standards in Iran [Volume 5, Issue 2, 2019, Pages 69-84]
Manavi Moghadam, AmirHadi 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, Pages 115-138]
MansourHamad, Omar Proposing a Model for Improving Performance Audit Reports in Public Sector Institutions Using a Meta-Synthesis Approach [Volume 11, Issue 1, 2024, Pages 93-116]
Markazmalmiri, Ahmad Assessing the quality of financial laws in Iran in terms of transparency, stability and non-dispersion [Volume 8, Issue 2, 2022, Pages 167-181]
Mashayekh, Shahnaz Investigating the Printing and Publishing Situation of Governmental Accounting and Auditing Books in Iran [Volume 6, Issue 2, 2020, Pages 61-80]
Mashayekhi, Bita Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2023, Pages 207-226]
Mehrabanpour, Mohammadreza 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, 2021, Pages 45-58]
Mehrabanpour, Mohammadreza Futures Studies of the Tax System in Iran: A Socio-Cultural Perspective [Volume 8, Issue 1, 2021, Pages 97-114]
Mehrabanpour, Mohammadreza Presentation of Performance Auditing Model in Public Sector Organizations with Fuzzy Approach [Volume 9, Issue 1, 2022, Pages 183-222]
Mirbargkar, Seyed Mozafar Provide Profit and Loss Forecasting Model in the Tose’e Ta’avon Bank [Volume 7, Issue 2, 2021, Pages 9-28]
Moeinadin, Mahmoud Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master plan [Volume 6, Issue 1, 2020, Pages 97-114]
Moeinadin, Mahmoud Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022, Pages 105-152]
Moeiniyan, D. Financial Reporting Quality based on Public Sector Accounting Standards for Information Presentation [Volume 3, Issue 2, 2017, Pages 93-104]
Moghadam, Abdolkarim Accrual Accounting Compliance Problems with Program Budgeting in Municipalities [Volume 2, Issue 2, 2016, Pages 7-14]
Mohagheghi, Mohammadreza Identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations [Volume 9, Issue 1, 2022, Pages 1-26]
Mohamadipoor, Rahmatollah Collaborative financing model based on risk management (Study case of Tehran municipality) [Volume 10, Issue 1, 2024, Pages 161-180]
Mohammadi, Davar The Role of Public Accounting and Psychological Factors in Perceived Corruption [Volume 7, Issue 2, 2021, Pages 143-166]
Mohammadi, Nabioallah Designing Performance Based Budgeting Model by combine Cognitive Map, Hierarchical Analysis and TOPSIS in Social Security Organization [Volume 6, Issue 2, 2020, Pages 175-184]
Mohammadi Molgharni, Ataollah Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022, Pages 341-372]
Mohammadi Molgharni, Ataollah The budgeting model based on the ideal performance and the success of the performance audit in the companies under the Ministry of Energy [Volume 10, Issue 2, 2024, Pages 213-226]
Mohammadipour, Rahmatoullah Hierarchical model for evaluating the effectiveness of venture capital financing of Barkat Knowledge Institut [Volume 10, Issue 1, 2024, Pages 247-268]
Mohammadi yarijani, Forouzan Designing a manager's reward measurement model with a financial reporting transparency approach (Study case: Iran's National Oil Products Distribution Company) [Volume 11, Issue 1, 2024, Pages 117-130]
Mohammadyari, Sajjad Internal Audit Promotion Pathology in Public Sector: The Approach of Grounded Theory And Ranking [Volume 10, Issue 1, 2024, Pages 73-92]
Mohammadzadeh Moghaddam, mohammad bagher 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, Pages 77-104]
Mohammadzadeh Salteh, Heydar Survey the Drivers and Barriers to Changes in Government Accounting and Financial Reporting in the Public Sector in Iran [Volume 3, Issue 1, 2017, Pages 37-48]
Mohammadzadeh Salteh, Heydar The Future of Public Sector Accounting by Scenario Analysis [Volume 5, Issue 2, 2019, Pages 109-120]
Mohammadzadeh Salteh, Heydar Provide a Proposed Model for the Quality of Public Sector Financial Reporting in Iran [Volume 6, Issue 2, 2020, Pages 165-174]
Mohammadzadeh Salteh, Heydar Performance-Based Budgeting Model with a Real Time Financial Reporting Approach in Iran Public Sector [Volume 8, Issue 2, 2022, Pages 21-36]
Mohammedan Saravi, Mohsen Performance Assessment Based on Baldrige Excellence Model (Case study: Division of Accountability of the Ministry of Economic Affairs and Finance) [Volume 2, Issue 2, 2016, Pages 47-54]
Mohseni, Abdolreza Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession [Volume 8, Issue 2, 2022, Pages 143-166]
Momeni, Alireza 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, 2020, Pages 47-60]
Moradi, Alireza 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, 2018, Pages 9-22]
Moradi, Mehdi Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022, Pages 395-420]
Moradi, Mohammad Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach [Volume 7, Issue 1, 2021, Pages 9-30]
Moradi, Mohammad Designing a Financial Mangement Framework for General Treasury Administration in Iran [Volume 8, Issue 1, 2021, Pages 9-28]
Moradi, Mohammad An Islamic-Social Model of Accountability in Accounting [Volume 8, Issue 2, 2022, Pages 37-58]
Moradpour, Mojtaba Hierarchical model for evaluating the effectiveness of venture capital financing of Barkat Knowledge Institut [Volume 10, Issue 1, 2024, Pages 247-268]
Moshashaei, Seyedmohammad Investigating Factors Affecting Innovation and Performance in Public Sector Organizations: A New Attitude Based on a Collaborative Approach [Volume 9, Issue 1, 2022, Pages 313-340]
Moshashaei, S.Mohammad The Effect of Using Performance Measurement Systems on Public Sector Performance (A Case study: Municipalities of Mazandaran Province) [Volume 4, Issue 1, 2018, Pages 23-36]
Mousapour Lefmijani, mehdi Provide a Pattern for Cognition Background Defects Formation of Informal Companies in Tax System [Volume 7, Issue 2, 2021, Pages 185-210]
Musavi, Seyed Ali A Predict Relationship between Individual Emotions and Public Financial Resources Management [Volume 8, Issue 2, 2022, Pages 91-101]

N

Nadalizadeh Gannad, Mozhghan 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, 2024, Pages 225-246]
Naeimi, Ebrahim Analysis of process for whistle-blowing intention in the organization; Based on the strategy of grounded theory [Volume 11, Issue 1, 2024, Pages 1-20]
Naghdi, Sajad The Phenomenology of the Lived Experiences of Accounting Professors from Public Sector Accounting Education [Volume 11, Issue 1, 2024, Pages 75-92]
Najafi, Mehdi Surveying Outcomes of the Government Financial Statistics (GFS) on the Government Financial Reporting [Volume 3, Issue 1, 2017, Pages 81-88]
Nakhaei, Habibollah Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022, Pages 105-152]
Nargesian, abbas Designing a Financial Mangement Framework for General Treasury Administration in Iran [Volume 8, Issue 1, 2021, Pages 9-28]
Naroui, Abdul Rahman 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, 2020, Pages 47-60]
Nazaripour, Mohammad The Attitudes of Iranian Professional Auditors toward the Audit Risk with Approach to public sector [Volume 1, Issue 2, 2015, Pages 41-54]
Nazaripour, Mohammad The Necessity of Establishment of Performance Audit from the Viewpoint of Public Sector Auditors [Volume 3, Issue 2, 2017, Pages 79-92]
NIKANDISH, MASOUD 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, 2020, Pages 97-114]
NIKANDISH, MASOUD 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, Pages 175-194]
Nikoomaram, hashem Improve Hurst Exponent to Evaluate the Information Efficiency of Companies in Fractal Markets [Volume 7, Issue 2, 2021, Pages 109-128]
Nikoomaram, Hashem Auditors Narcissism: Comparative comparison between public and private sector [Volume 10, Issue 1, 2024, Pages 193-206]
Nonahal Nahr, Aliakbar 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, 2020, Pages 9-32]
Nourahmadi, Marziyeh Treasury Single Account System in Iran: Achievements and Future Direction [Volume 10, Issue 2, 2024, Pages 1-22]
Nouraie, Maryam Designing a manager's reward measurement model with a financial reporting transparency approach (Study case: Iran's National Oil Products Distribution Company) [Volume 11, Issue 1, 2024, Pages 117-130]
Nourani, Hossein Presenting a model for solving the challenges and bottlenecks of public sector accounting standards using Grand theory [Volume 9, Issue 2, 2023, Pages 151-168]
Nourani, Hossein Identifying barriers to product life cycle costing (case study of Hormozgan gas company) [Volume 10, Issue 2, 2024, Pages 57-68]
Nourani, Hossein Examining the obstacles of using variable costing in Gas Company of Hormozgan province [Volume 11, Issue 1, 2024, Pages 205-218]

O

Omidvar, Maryam Designing an Interpretive / Structural Model of the Most Effective Causes of Public Sector Audit Quality [Volume 7, Issue 1, 2021, Pages 145-160]
Oshani, Mohammad 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, 2021, Pages 113-128]
Osta, sohrab A Comparative Study of Performance-Based Budgeting in Iran and Developed Countries (A case study of: Canada) [Volume 2, Issue 1, 2016, Pages 7-16]

P

Pakkhesal, Elnaz A Predict Relationship between Individual Emotions and Public Financial Resources Management [Volume 8, Issue 2, 2022, Pages 91-101]
Pakmaram, askar Analysis of the decision-making process in the professional judgment of auditors [Volume 9, Issue 1, 2022, Pages 373-394]
Panahi, Mehrdad 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, 2021, Pages 177-192]
Parandin, K Performance Management, Challenges Facing and Complexity Theory [Volume 3, Issue 1, 2017, Pages 49-58]
Parandin, Kaveh Evaluation of agility capabilities in the organization under Western Azerbaijan Province [Volume 5, Issue 2, 2019, Pages 101-108]
Parsian, hossein Performance-Based Budgeting and Accountability in Public Sector [Volume 3, Issue 1, 2017, Pages 69-80]
Peykani, F. 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, 2017, Pages 43-58]
Pifeh, Ahmad Do Hofstede's National Culture Impact on Public Sector Budgeting Practices? [Volume 3, Issue 1, 2017, Pages 21-36]
Piri, Parviz Proposing a Model for Improving Performance Audit Reports in Public Sector Institutions Using a Meta-Synthesis Approach [Volume 11, Issue 1, 2024, Pages 93-116]
Pooraghajan, Abbasali Provide a hierarchical model for measuring the performance of financial accelerators in State-owned banks of Iran [Volume 8, Issue 2, 2022, Pages 113-126]
Pourheidari, Omid 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, 2022, Pages 1-20]

Q

Qayyumzadeh, Mahmood 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, 2021, Pages 45-58]

R

Rabiee, khadijeh Providing a comprehensive model of electronic tax receipt to reduce tax evasion with the ISM approach [Volume 10, Issue 2, 2024, Pages 227-244]
Rabiei, Mahnaz 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, 2024, Pages 23-50]
Rabiei, Mohamad Examining the usefulness of the tone of financial reporting in state-owned companies with an emphasis on text mining [Volume 10, Issue 1, 2024, Pages 111-124]
Rahimian, Nezamoddin 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, Pages 213-240]
Rahimian, Nezamoddin Identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations [Volume 9, Issue 1, 2022, Pages 1-26]
Rahimian, Nezamodin A Survey on Effective Approaches and Elements on Setting a Transition Plan to Accrual Accounting in the Public Sector [Volume 1, Issue 1, 2014, Pages 9-22]
RAHIMIAN, NEZAMODIN Developing a Model for Supreme Audit Court Ethical Climate [Volume 6, Issue 2, 2020, Pages 33-46]
Rahimzadeh, Ashkan Investigating the influencing factors on the government budget deficit in Iran with an emphasis on Islamic financial instruments and exchange rates (ARDL approach) [Volume 10, Issue 2, 2024, Pages 177-190]
Rahmani, ALI Treasury Single Account System in Iran: Achievements and Future Direction [Volume 10, Issue 2, 2024, Pages 1-22]
Rahnamaye roodposhti, Freydoon 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, 2019, Pages 85-98]
Rajabi, AliAkbar Designing a Model for key success Factors in Internal Audit Systems in the Oil Industry [Volume 7, Issue 2, 2021, Pages 59-78]
RASHIDI, AZIZ Designing Performance Based Budgeting Model by combine Cognitive Map, Hierarchical Analysis and TOPSIS in Social Security Organization [Volume 6, Issue 2, 2020, Pages 175-184]
Reza, HesarZadeh Evaluation of Iranian accounting and finance journals based on the Ministry of Science, Research, and Technology (MSRT)’s regulations on scientific journals [Volume 9, Issue 2, 2023, Pages 39-72]
Rezaei, Hamid Reza Basis Change in Accounting of Public Section; Adversities Ahead (Case study: Executive Administrations of Khorassan Razavi) [Volume 2, Issue 2, 2016, Pages 81-96]
Rezaei, Nader Impacts of Utilizing Different Management Accounting Techniques on the Efficiency of Management Control Systems of Organizations [Volume 8, Issue 1, 2021, Pages 67-80]
Rezaei Pitenoei, Yasser An investigation into the role of auditors’ job conflict theories based on methasynthesis and fuzzy approaches (A case study of Supreme Audit Court) [Volume 5, Issue 2, 2019, Pages 47-68]
Rezaei Pitenoei, Yasser Investigating the impact of intellectual capital on competitive performance in Iran's banking system [Volume 9, Issue 2, 2023, Pages 109-128]
Rezaei Yamin, Faezeh The Relationship Between Labor Productivity and Taxation of the State Tax [Volume 1, Issue 2, 2015, Pages 19-30]
Rezayee, Maryam Interactive Qualitative Analysis (IQA) Causes of Behavioral Alienation in the Professional Career of Accounting Court Auditors [Volume 6, Issue 1, 2020, Pages 9-32]
Roozbahani, alireza Design and Compilation of the Audit Model of Performance of Executive Directors of Public Banks [Volume 4, Issue 2, 2018, Pages 41-54]
Rostami Jaz, Hamid 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, 2024, Pages 181-192]

S

Sadeghpour, Reza The financial conceptual model of the role of the banking industry on the development of the sports industry Community Verified icon [Volume 10, Issue 2, 2024, Pages 143-156]
Sadeghvand, Akbar Investigating the effect of market orientation on the financial performance of Iran Mines and Mineral Industries Development and Modernization Organization (IMIDRO) with the mediating role of uncertainty in the market and customer reaction [Volume 10, Issue 2, 2024, Pages 245-257]
Safari Gerayli, mehdi An investigation into the role of auditors’ job conflict theories based on methasynthesis and fuzzy approaches (A case study of Supreme Audit Court) [Volume 5, Issue 2, 2019, Pages 47-68]
Safarnezhad Boroujeni, Amin Examining the usefulness of the tone of financial reporting in state-owned companies with an emphasis on text mining [Volume 10, Issue 1, 2024, Pages 111-124]
Safarzadeh Bandari, Mohammad Hossein Evaluation of Iranian accounting and finance journals based on the Ministry of Science, Research, and Technology (MSRT)’s regulations on scientific journals [Volume 9, Issue 2, 2023, Pages 39-72]
Salehnezhad, S.Hasan Investigating the impact of intellectual capital on competitive performance in Iran's banking system [Volume 9, Issue 2, 2023, Pages 109-128]
Samavat, Milad Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2023, Pages 207-226]
Saraf, Fatemeh Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022, Pages 395-420]
Sarvi, Azam Loose Coupling Theory, Revenue Diversification and Financial Sustainability in Higher Education [Volume 11, Issue 1, 2024, Pages 167-188]
Seddighi, Roohollah Analysis of process for whistle-blowing intention in the organization; Based on the strategy of grounded theory [Volume 11, Issue 1, 2024, Pages 1-20]
Shafei Nadery, fereshteh 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, 2021, Pages 129-142]
Shaghashi, Hasan Assessing the quality of financial laws in Iran in terms of transparency, stability and non-dispersion [Volume 8, Issue 2, 2022, Pages 167-181]
Shahidi, Sina Loose Coupling Theory, Revenue Diversification and Financial Sustainability in Higher Education [Volume 11, Issue 1, 2024, Pages 167-188]
Shahrabi, Sharokh A Survey on Effective Approaches and Elements on Setting a Transition Plan to Accrual Accounting in the Public Sector [Volume 1, Issue 1, 2014, Pages 9-22]
SHarifi, Hasan Investigating the Factors Affecting the Productivity of Islamic Banking (Case Study of Tose’e Ta’avon Bank and its selected Branches) [Volume 11, Issue 1, 2024, Pages 21-34]
Shoar, Maryam Capital Structure Modeling With Performance Evaluation Accounting Criteria ia a dynamic approach (case study of Iran Telecommunication Company) [Volume 9, Issue 2, 2023, Pages 21-38]
Soleimani Amiri, Gholamreza Identifying the effective factors operational budgeting in the public sector using multifaceted foundation data theory [Volume 9, Issue 2, 2023, Pages 73-88]
Soleimani Amiri, Gholamreza The Framework for Identifying and Prioritizing Anti-fraud and Corruption Criteria Based on the Fraud Triangle Model in Public and Private Sector By Fuzzy Delphi Method [Volume 10, Issue 2, 2024, Pages 85-108]
Soleimany Amiri, Gholamreza performance evaluation of State Banks: Designing a composite index using multilayer DEA (Case Study: Maskan Bank) [Volume 5, Issue 2, 2019, Pages 85-100]
Soroushyar, Afsaneh 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, Pages 37-76]
Sotudeh, Reza Examination of the Ability of Internal Processes of the Supreme Audit Court to Take Responsibility for Users [Volume 7, Issue 1, 2021, Pages 193-208]
Sotudeh, Reza Presenting a Performance-based Budgeting Model and Evaluating its Impact on Performance Accountability [Volume 11, Issue 1, 2024, Pages 131-146]

T

T, A Investigate the Moderating Role of Performance Audit on Impact Accrual Accounting on Public Sector Accounting Using Structural Equation [Volume 4, Issue 2, 2018, Pages 135-154]
Taghipoor Kazemi, Roghieh Performance Assessment Based on Baldrige Excellence Model (Case study: Division of Accountability of the Ministry of Economic Affairs and Finance) [Volume 2, Issue 2, 2016, Pages 47-54]
Taghi Pourian, Yousef Designing a Model for key success Factors in Internal Audit Systems in the Oil Industry [Volume 7, Issue 2, 2021, Pages 59-78]
Taherabadi, Ali Asghar The budgeting model based on the ideal performance and the success of the performance audit in the companies under the Ministry of Energy [Volume 10, Issue 2, 2024, Pages 213-226]
Talebnia, Ghodratollah 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, 2019, Pages 85-98]
Talebnia, Ghodratollah Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022, Pages 105-152]
TALEI, hadi Provide a performance audit model for executive managers of public hospitals [Volume 9, Issue 1, 2022, Pages 255-286]
Tofangsaz, Arash Presenting a Performance-based Budgeting Model and Evaluating its Impact on Performance Accountability [Volume 11, Issue 1, 2024, Pages 131-146]

V

Vakilifard, Hamidreza Auditors Narcissism: Comparative comparison between public and private sector [Volume 10, Issue 1, 2024, Pages 193-206]
Vakili Fred, Hamid Reza Designing an Interpretive / Structural Model of the Most Effective Causes of Public Sector Audit Quality [Volume 7, Issue 1, 2021, Pages 145-160]
Valiyan, hasan An investigation into the role of auditors’ job conflict theories based on methasynthesis and fuzzy approaches (A case study of Supreme Audit Court) [Volume 5, Issue 2, 2019, Pages 47-68]
Valiyan, hasan Interactive Qualitative Analysis (IQA) Causes of Behavioral Alienation in the Professional Career of Accounting Court Auditors [Volume 6, Issue 1, 2020, Pages 9-32]
Valiyan, حسن Providing a Micmac Analysis to Strengthen the Inertia Capability of Public Section : Polar Matrix Analysis [Volume 10, Issue 1, 2024, Pages 269-292]
Vatanparast, Mohammadreza Provide Profit and Loss Forecasting Model in the Tose’e Ta’avon Bank [Volume 7, Issue 2, 2021, Pages 9-28]
Vedadhir, AbouAli The Process of Public Sector Accounting Change with Structuration Theory Approach (Case study: Tehran University) [Volume 4, Issue 2, 2018, Pages 55-74]
Vedadi, Ahmad Analyzing the Effective Factors of Human Resource Training in Government Banking [Volume 10, Issue 1, 2024, Pages 125-142]
Veismoradi, Akbar 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, 2016, Pages 25-36]

W

Watanparast, Mohammad Reza 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, Pages 223-254]

Y

Yaghoubnejad, Ahmad Provide a Pattern for Cognition Background Defects Formation of Informal Companies in Tax System [Volume 7, Issue 2, 2021, Pages 185-210]
Yazdani, Hamidreza Design a Tax Evasion Model Based on Income Tax: Grounded Theory Approach [Volume 7, Issue 1, 2021, Pages 9-30]
Yazdani, Shohreh Presenting the ideal model of error management to improve the quality of medical science universities audits [Volume 9, Issue 2, 2023, Pages 169-186]

Z

Zamani Eskandari, Einollah Futures Studies of the Tax System in Iran: A Socio-Cultural Perspective [Volume 8, Issue 1, 2021, Pages 97-114]
Zandi, Fateme 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, 2024, Pages 23-50]
Zare, Parisa Designing a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit Court [Volume 7, Issue 2, 2021, Pages 43-58]
Zare, Parisa Intelligence mechanisms for public sector supervision In designing the decision-making system of the Supreme Audit Court [Volume 9, Issue 2, 2023, Pages 295-314]
Zare Bidoki, Mahdi Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022, Pages 105-152]
Zarei, Alireza Designing a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit Court [Volume 7, Issue 2, 2021, Pages 43-58]
Zarei, Alireza Intelligence mechanisms for public sector supervision In designing the decision-making system of the Supreme Audit Court [Volume 9, Issue 2, 2023, Pages 295-314]
Zarei, Hamid Do Hofstede's National Culture Impact on Public Sector Budgeting Practices? [Volume 3, Issue 1, 2017, Pages 21-36]
Zargar, Tayebeh The financial conceptual model of the role of the banking industry on the development of the sports industry Community Verified icon [Volume 10, Issue 2, 2024, Pages 143-156]
Zavari Rezaei, Akbar Proposing a Model for Improving Performance Audit Reports in Public Sector Institutions Using a Meta-Synthesis Approach [Volume 11, Issue 1, 2024, Pages 93-116]
Zavari Rezayi, Akbar Fuzzy Delphi algorithm and fuzzy DEMITEL in Designing and explanation of Relational capital in Banks [Volume 8, Issue 2, 2022, Pages 81-90]
Zeinali, Mehdi Modeling of Ethical Development and Virtue in Health Area Accounting [Volume 6, Issue 2, 2020, Pages 155-164]
Zeinali, Mehdi Fuzzy Gap Analysis of Sustainable Development Accounting Disclosure Factors with Mixed Approach in Iran [Volume 8, Issue 1, 2021, Pages 29-52]
Zeinali, Mehdi Performance-Based Budgeting Model with a Real Time Financial Reporting Approach in Iran Public Sector [Volume 8, Issue 2, 2022, Pages 21-36]
Zholanezhad, Fatemeh 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, Pages 287-312]
Zolfaghari, Safoura Presenting the ideal model of error management to improve the quality of medical science universities audits [Volume 9, Issue 2, 2023, Pages 169-186]