بکارگیری استانداردهای حسابداری بخش عمومی: شناسایی چالش های موجود و عوامل پیش نیاز تحول از دیدگاه خبرگان

Alshujairi, M. H. A. (2014). Government accounting system reform and the adoption of IPSAS in Iraq. Research Journal of Finance and Accounting, 5 (24) , 1-20.

Argento, D. , Peda, P. , & Grossi, G. (2018). The enabling role of institutional entrepreneurs in the adoption of IPSAS within a transitional economy: The case of Estonia. Public Administration and Development, 38 (1) , 39-49.

Atuilik, W. A. (2013). The relationship between the adoption of International Public Sector Accounting Standards (IPSAS) by governments and perceived levels of corruption (Doctoral dissertation, Capella University).

Azar, A. , & Momeni, M. (2011). Statistics and its application in management. Tehran. (In Persian).

Babajani, J. , Alivar, A. Alimadad, M. Mosavi, M. (2013). Theoretical foundations and financial reporting of municipalities. Tehran Studies and Planning Center. (In Persian).

Babajani, j. , Azar, A. , Moayeri. , M. (2013). Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System. Empirical Studies in Financial Accounting, 11 (37) , 1-37. (In Persian).

Babajani, J. , Blue, G. , & Ebrahimpour, S. (2019). The Status of Implementation of Audit Organization’s accounting standards in the public sector institutions of Islamic Republic of Iran. Journal of Financial Accounting Knowledge, 6 (2) , 1-28. (In Persian).

Babatunde, S. A. (2013). The effects of adoption of accrual- based budgeting on transparency and accountability in the Nigerian public sector, Governmental Financial Management 4 (1) , 15-35.

Babbie, E. R. (2015). The basics of social research. Nelson Education.

Bellanca, S. , & Vandernoot, J. (2014). International public sector accounting standards (IPSAS) implementation in the European Union (EU) member states. Journal of Modern Accounting and Auditing, 10 (3).

Chan, J. L. (2006). IPSAS and government accounting reform in developing countries. Accounting reform in the public sector: mimicry, fad or necessity, 31-42.

Chan, J. L. (2008). International public sector accounting standards: conceptual and institutional issues. The Harmonization of Government, 21, 1-15.

Christiaens, J. , Vanhee, C. , Manes-Rossi, F. , Aversano, N. , & Van Cauwenberge, P. (2015). The effect of IPSAS on reforming governmental financial reporting: An international comparison. International Review of Administrative Sciences, 81 (1) , 158-177.

Ernst and Young. (2011). Toward transparency: A comparative study on the challenges of reporting for governments and public bodies around the world, www. ey. com/gps.

Esmaelikia, G. , & Mollanazari, M. (2016a). Necessity of changes in the Financial and Operational Accountability System of Public Universities and Identification of its Dimensions from the Experts and Academics View. Empirical Research in Accounting, 6 (1) , 53-80. (In Persian).

Esmaelikia, Gh. Parandin, K. (2016). Comparative study of accounting and financial reporting system of public universities in Iran and Germany. First National Conference on Research Opportunities in Governmental Accounting. 1-15. (In Persian).

Esmaelikia,Gh. Sheikhi, K. (2017). Identifying the challenges of establishing accrual accounting in the public sector from the perspective of financial staff (Case study: Dehloran city government departments).
The Second National Conference on New Approaches to Public Sector Accounting, 1-15. (In Persian).

Esmailikia, G. , & Mollanazari, M. (2017b). Identifying barriers and constraints to implement reforms in the financial and operational accountability systems of public universities. Journal of Accounting Advances, 8 (2) , 1-29. (In Persian).

Habibi, A. , Sarafrazi, A. , & Izadyar, S. (2014). Delphi technique theoretical framework in qualitative research. The International Journal of Engineering and Science, 3 (4) , 8-13.

Hassan, M. M. (2013, July). Debates on accrual accounting in the public sector: A discrepancy between practitioners and academicians. In Seventh Asia Pacific interdisciplinary research in accounting conference-APIRA Kobe.

Huges, J. (2013). A compilation and certification program for developing countries. International Journal of Governmental Financial Management, 13 (1) , 1-14.

IFAC. (2019). Case Study: Adoption of International Public Sector Accounting Standards in the Philippines, 1-41.

IPSASB. (2009). IPSASB communication and liaison activities, (December 2009 agenda paper) , Rome, Italy.

Jabari, M. Omidfar, Gh. (2016). Investigating the barriers to the implementation of standards and public sector accounting system in executive bodies with a process approach. Third National Conference on Public Sector Accounting Standards Past Experiences- Leading path. 91-110. (In Persian).

Kartiko, S. W. , Rossieta, H. , Martani, D. , & Wahyuni, T. (2018). Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency. BAR-Brazilian Administration Review, 15 (4).

Kordestani, Gh. , Ashtab, A. (2015). Public Sector Budgeting and Accounting reforms, Hesabras, 77, 102-112. (In Persian).

Kordestani, Gh. , Rahimian N. , shahrabi,Sh. (2015). Identifying barriers to the transition to accrual accounting in the public sector (based on studies by the Public Sector Accounting Standards Board). Audit Science, 16 (65) , 47-75. (In Persian).

Mahdavi , Gh. , Kazemnejad. , M. (2013). Investigating the Necessity and usefulness of Establishing Conceptual Framework Based on Accounting Standards for Municipalities, Accounting Advances,5 (1) , 191-217. (In Persian).

Mahdavi, G. , & Kazemnejad, M. (2013). Investigating the Necessity and Usefulness of Establishing Conceptual Framework Based on Accounting Standards for Municipalities. , Journal of Accounting Advances,5 (1) , 191-217. (In Persian).

Mahdavi, G. , & Namazi, N. R. (2012). Extended Abstract An Investigation of the University Affiliated and Practical University Accountants' View Points Towards the Status of the Public Sector Accounting in Iran’s Universities. Journal of Accounting Advances, 4 (1) , 137-166. (In Persian).

Moeiniyan, D. , & Pourzamani, Z. (2017). Financial Reporting Quality based on Public Sector Accounting Standards for Information Presentation. Journal of Governmental Accounting and Auditing, 3 (2) , 93-104. (In Persian).

Momeni. M. , Faal Ghayoumi, A. (2018). Statitical analysis with SPSS, Moalef, Tehran.. (In Persian).

Olayinka, E. ; Okoye, L. , Uchenna; M. , Nwanneka J. & Ogundele O. (2016). International public sector accounting standards (IPSAS) adoption and quality of financial reporting in the Nigerian public sector, Esut Journal of accountancy, 7 (2) , 22-30.

Ouda, H. A. G. (2013). Suggested framework for implementation of performance budgeting in the public sector of developing countries with special focus on Egypt. International Journal of Governmental Financial Management, 13 (1) , 50. -67.

Pina, V. , & Torres, L. (2003). Reshaping public sector accounting: an international comparative view. Canadian Journal of Administrative Sciences/Revue Canadienne des Sciences de l'Administration, 20 (4) , 334-350.

PWC. (2012). Adoption of IPSAS in Ghana -prospects, challenges and the way forward, http: //www. pwc. com/en_GH/gh/pdf/adoption-of-ipsas. pdf.

Roje, G. , Vašiček, V. , & Hladika, M. (2012). The perspectives of IPSASs introduction in Croatian public sector. International journal of public sector performance management, 2 (1) , 25-43.

SAFA (South Asian Federation of Accountants). (2006). South A study on accrual-based accounting for government and PSEs in SAARC countries.

Schmidt, R. , Lyytinen, K. , Keil, M. , & Cule, P. (2001). Identifying software project risks: An international Delphi study. Journal of management information systems, 17 (4) , 5-36.

Somerville, J. A. (2008). Effective use of the Delphi process in research: Its characteristics, strengths and limitations. Oregon: Corvallís.

Trang, T. (2012). Application of IPSAS Standards to the Vietnamese Government Accounting and Financial Statements (Doctoral dissertation, Master’s thesis in Public Finance Management, University of Tampere, Hanoi).

Udeh, F. & Sopekan, S. (2015). Adoption of IPSAS and the quality of public sector financial reporting in Nigeria. Research Journal of Finance and Accounting, 6 (20) , 1-9.