طراحی مدل بلوغ مدیریت مالی و حسابداری واحدهای گزارشگر بخش عمومی

References

Abolghasemi, M., Abdoli, M., Valiyan, H. (2020). Expanding of Total Interpretative and Structural of Causal Causes Professional Maturity of Auditors. Accounting and Auditing Review, 27(3), 334-359. (in Persian)

Administrative and Recruitment Affairs Organization of Iran (ARAO). (2019). Evaluate the performance of executive bodies at the national and provincial levels and its implementation process. (in Persian)

Akrami, S.R., Ghadirian Arani, M.H. & Faal Qayyumi, A. (2019). Benefits of Government Consolidated Financial Statements. Hesabras, 98, 54-44. (in Persian)

Babajani, J., Adlzadeh, M. (2021). Structural Analysis of the Drivers Affecting the Future of Corporate Reporting in Iran. Accounting and Auditing Review, 27(4), 523-545.
(in Persian)

Blidisel, R., Popa, A., Tudor, A.T. & Farcane, N. (2010). Financial management and control in public sector. Annals of Eftimie Murgu University Resita, Fascicle II, Economic Studies, 11-18.

Bovens, M. (2010). Two Concepts of Accountability: Accountability as a Virtue and as a Mechanism, West European Politics, 33(5), 946-967.

Braun, V. & Clark, V. (2006). Using Thematic Analysis in Psychology. Qualitative Research in Psychology, 3(2), 77-101.

Dabán, T., & Hélis, J. L. (2010). A Public Financial Management Framework for Resource-Producing Countries. IMF Working Paper.

De Bruin, T., Freeze, R., Kaulkarni, U., & Rosemann, M. (2005). Understanding the main phases of developing a maturity assessment model. ACIS 2005 Proceedings. 109.
https://aisel.aisnet.org/acis2005/109

Delotte (2014). Upping your game: Realigning the four faces of finance.

Fatibene, A. (2018). A Model for Advancing Financial Reporting Processes. https://www.workiva.com/blog/model-advancing-financial-reporting-processes

Flynn, N. (2007). Public sector management (5 ed.). Califonia, USA, Sage.

Ghashqaei, F. (2018). Maturity model of accounting unit, doctoral dissertation, Alzahra University, Tehran, Iran. (in Persian)

Government Enterprise Architecture (2018). Government Business Capability Model.

Grimmelikhuijsen, S.G., Weske, U., Bouwman, R. & Tummers, L. (2017). Public Sector Transparency”. In: O. James, S. Jilke and G. Van Ryzin (eds.) Experiments in Public Management Research. Challenges and Contributions (pp. 291-312). Cambridge University Press.

Heald, D., & Hodges, R. (2015). Will “austerity” be a critical juncture in European public sector financial reporting? Accounting, Auditing & Accountability Journal, 28(6), 993-1015.

Hosseini, M. (2016). Center for Research and Assessment of Thoughts. Introducing the focus group method and its application in research. (in Persian)

IFAC. (2012). Puplic sector financial management transparency and accoutability: The use of international public sector accounting standards.

Kordestani, G., Manavi Moghadam, A. (2017). New Public Financial Management: Past, Present and Future. Accounting and Auditing Studies, 6(23), 17-30. (in Persian)

Lapsley, I., &Miller, P. (2019). Transforming the public sector: 1998–2018. Accounting, Auditing & Accountability Journal, 32(8), 2211–2252.

McCarthy, S. (2018). Financial Management Maturity Model: A Good Practice Guide.

Ministry of Economic Affairs and Finance (2019). Checklist for financial accountability for the public sector of Iran. (in Persian)

Moradi, M., Safikhani, R. (2017). Analysis of Public Sector Accounting Researches in Iran and Future Researches Directions. Accounting and Auditing Review, 23(4), 547-574.
 (in Persian)

National Audit Office (NAO) (2012). Financial Management Maturity Model, https://www.nao.org.uk/report/financial-management-maturity-model-4/

National Award for Financial Management of Iran (2020). Retrieved from http://financialaward.ir/, June 2020. (in Persian)

Nyamita, M. O., Dorasamy, N., & Garbharran, H. L. (2018). A review of public sector financial management reforms: an international perspective.

Office of the Auditor-General. (2012).Reviewing financial management in central government. Office of the Auditor-General PO Box 3928, Wellington 6140. https://oag.parliament.nz/2012/financial-management/docs/financial-management.pdf

OpenView Venture Partners. http://offers.openviewpartners.com/cfo-finance-capability-maturity-assessment. Retrieved in 2020

Pöppelbuß, J., & Röglinger, M. (2011, June). What makes a useful maturity model? a framework of general design principles for maturity models and its demonstration in business process management. In Ecis (p. 28)

Public expenditure and financial accountability (PEFA) Secretariat. (2016). Framework for assessing public financial management.

Rahmani, A., Mahmoudkhani, M. (2019). Functions of Financial Management In The Government Sector. The 7th National Conference of Accountants and the public sector. Alzahra University, Tehran, Iran. (in Persian)

Rahmani, A. (2014). The Internal Audit Capability Model. Journal of Accountants, 262, 24 -33. (in Persian)

Rostam, J. (2013). Qualitative Research Sampling. Journal of Qualittative Research in Health Sciences, 1(4), 310-320. (in Persian)

Schmidthuber, L., Hilgers, D., & Hofmann, S. (2022). International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda. Financial Accountability & Management, 38(1), 119-142.

Shirkhani, M., Barari, A., Poozesh Shirazi, H. (2010). Resource Theory or the management of oil revenues the case study:Account reserves foreign of comparison a Norway and Iran. Political Quarterly, 40(2). (in Persian)

Shirkhani, M., Berari, A., Pozesh Shirazi, H. (2016). Fiscal Policy Framework for Oil Revenue Management in Iran: Stochastic Dynamic General Equilibrium Approach. Quarterly Journal of Energy Policy and Planning Research, 2 (1), 33-76. (in Persian)

The Confederation of Asian and Pacific Accountants (CAPA) (2014). Maturity Model for the development of Professional Accountancy Organisations.

The Confederation of Asian and Pacific Accountants (CAPA)(2014). The Eight Key Elements of Pfm Success.

Thomas, I., Nadiyasu, JB. (2017). Public Sector Financial Management Reform (PSFMR) and International Accounting Standards (IPSASs). Journal of Finance and Accounting, 8(12), 125-132.

Tilley, C. (2014). CIMA CEO column, Financial Management, 65-65.

U.S. department of treasury. (2017A). Financial Management Maturity Model Frequently Asked Questions. The Bureau of the Fiscal Service (Fiscal Service). U.S. department of treasury.fiscal.treasury.gov/FIT

U.S. department of treasury. (2017B). Federal Financial Management Maturity Model: Fiscal “Fitness” Self-assessment. The Bureau of the Fiscal Service (Fiscal Service). U.S. department of treasury.fiscal.treasury.gov.

Visser, C.B. & Erasmus, P.W. (2013). The management of public finance (K. McGillivray Ed. 10 ed.). Cape Town, South Africa: Oxford University Press Southern Africa.

World Bank Group. Public-Sector-Accounting-and-Auditing. (2022). https://cfrr.worldbank.org/focus-areas#Public-Sector-Accounting-and-Auditing