شناسایی و رتبه بندی شاخص های حسابرسی عملکرد در نظام بودجه ریزی مبتنی بر عملکرد

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Bashu, Z., Yelubayeva, A., Sembiyeva, L., & Alibekova, B. (2025). Improving the performance audit mechanism to enhance the importance of strategic government audit. Montenegrin journal of economics, 21(2), 297-311.‏

https://mnje.com/sites/mnje.com/files/currentissue/Komplet%20MNJE%20Vol.%2021,%20No.%202.pdf#page=297

Bahrami, A.; Maleki, A., (2023), Internal Audit Performance and Investment Efficiency: Evidence from State-Owned Companies in Manufacturing Industries, First National Conference on Sustainable Development in Management, Industries and Accounting, Isfahan, Iran. [In Persian]

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Cordery, C.J. & Hay, D. (2024), "Public sector audit: new public management influences and eco-system driven reforms", Journal of Public Budgeting, Accounting & Financial Management, Vol. ahead-of-print No. ahead-of-print.

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Dionisijev, I., & Bozhinovska Lazarevska, Z. (2025). Enhancing sustainable progress: an analysis of supreme audit institutions' performance audits and information disclosure practices. Journal of Public Budgeting, Accounting & Financial Management, 37(2), 254-272.‏

https://doi.org/10.1108/JPBAFM-06-2023-0092

Ebrahimi kordlar,A. and Hasanbeigy,V. (2024). Presenting a model for the effective budgeting: A case study in a Holding Company in Iran. Journal of Management Accounting and Auditing Knowledge, 13(52), 245-275. [In Persian]

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Grönlund, A., Svärdsten, F., & Öhman, P. (2011). Value for money and the rule of law: The (new) performance audit in Sweden. International Journal of Public Sector Management, 24(2), 107-121.

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Hosenzadeh, M. and fatollahzadeh, M. (2024). Identifying and ranking the barriers to establishing operational budgeting system in Ardabil health system with MADM method. Comparative Studies in Public Administration, 1(4), 106-144. [In Persian]

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Hosseinzadeh, A; Yaghoubi, N; Pourshahabi, V. (2022). Management Performance Audit Policy and Evaluation of the Current Status of Its Factors in Government Organizations. Public Policy Making in Management, 13(46), 77-96. [In Persian]

https://doi.org/10.30495/ijpa.2022.67619.10903

Khojasteh,A. , Rahnamay Roodposhti,F. , Zamani moghaddam,A. and talebnia,G. (2025). Conceptual framework of management performance audit. Journal of Management Accounting and Auditing Knowledge, 14(54), 187-204. [In Persian]

https://www.jmaak.ir/article_23322.html?lang=en

Khojasteh, F., Rahnama Roodpashti, F., Niko Maram, E., Zamani Moghadam, Talebnia, Q. (2023). Presenting a financial decision-making model based on management performance auditing. Judgment and Decision Making in Accounting, 2(8), 61-90. [In Persian]

https://doi.org/10.30495/jdaa.2023.707957

Kheirolahi, F. , Taherabadi, A. A. and Mohammadi Molgharni, A. (2024). The budgeting model based on the ideal performance and the success of the performance audit in the companies under the Ministry of Energy. Governmental Accounting, 10(2), 213-226. [In Persian]

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Lee, D., Parker, Kerry Jacobs., & Jana, Schmitz. (2019) "New public management and the rise of public sector performance audit: Evidence from the Australian case", Accounting, Auditing & Accountability Journal, Vol. 32 Issue: 1, pp.280-306.

https://doi.org/10.1108/AAAJ-06-2017-2964

Lonsdale, J., & Bechberger, E. (2011). Learning in an accountability setting. In Performance auditing (pp. 231–248). Edward Elgar Publishing.

https://doi.org/10.4337/9780857931801.00020

Lari dasht bayaz, M. , ghaem maghami, K. and Maleki, A. (2016). Investigation of Factors Affecting in Determination of Performance Audit Criteria in Governmental Executive Agencies. Governmental Accounting, 3(1), 59-68. [In Persian]

https://dor.isc.ac/dor/20.1001.1.24234613.1395.3.1.5.4

Mattei, G., Grossi, G., & Guthrie, J. (2021). Exploring past, present and future trends in public sector auditing research: A literature review. Meditari Accountancy Research, 29(7), 94–134.

https://doi.org/10.1108/MEDAR-09-2020-1008

Misiura, A. (2015). Enterprise Risk Management in the Airline Industry- Risk Management Structures and Practices, PhD Thesis, Brunel Business School, Brunel University, London, UK. https://bura.brunel.ac.uk/handle/2438/11087

Moghimi, S. M. and Salmanian, A. (2024). Entrepreneurial Budgeting in the Iranian Government Budget: Obstacles and Solutions. Journal of Public Administration, 16(1), 11-26. [In Persian]

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Nakhaei, H.; Barzegaran, A.; Kharashadizadeh. (2018). Investigating the impact of performance auditing on justice and fulfilling social responsibilities of executive agencies in the public sector. New Research in Humanities, 41(22), 91-116. [In Persian]

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Parker, L. D., Jacobs, K., & Schmitz, J. (2019). New public management and the rise of public sector performance audit: Evidence from the Australian case. Accounting, Auditing &  Accountability Journal, 32(1), 280–306.

https://doi.org/10.1108/AAAJ-06-2017-2964

Rana, T; Mihret, D.G. and Lemma, T.T. (2023), "Performance auditing and neoliberal governmentality: future research directions", Meditari Accountancy Research, Vol. 31 No. 2, pp. 400-416.

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Reichborn-Kjennerud, K. (2014). Performance audit and the importance of the public debate. Evaluation, 20(3), 368-385.

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Sotudeh, R. , Faghani, M. and pifeh, A. (2021). Examination of the Ability of Internal Processes of the Supreme Audit Court to Take Responsibility for Users. Governmental Accounting, 7(1), 193-208. [In Persian]

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Sotudeh, R., Haghparast, A., & Hirad, A. (2025). Management Accounting and Resilience Economics Model for Sustainable Development of Manufacturing Companies. Strategic Management Accounting, 1(1), 40-64. [in Persian] https://doi.org/10.22034/smajournal.2025.511901.1003

Salgi, M.; Vasaghati Sharif, R. (2013), Identifying the dimensions and components of performance auditing in the public sector, First Professional Conference on Pure Auditing, Tehran. [In Persian]

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Sheikh, A. (1402), The effect of company performance and performance audit quality on the relationship between corporate governance and financial reporting quality with earnings quality, Second International Conference on Applied Research in Humanities, Economics, Management and Accounting. [In Persian]

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Taheri, A.; Bayat, J., (2015), Auditing Management Performance and Operational Budgeting, First National Conference on Business Improvement, Entrepreneurship and Development in the Context of Resistance Economy, Zanjan, Iran. [In Persian]

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Tayebikhah Foumani, S; Yousefi Qaleh-Rodkhani; Tayebikhah Foumani; Ramzi, Z, (2023), Investigating the impact of performance auditing on the efficiency of activities in the municipality (case study of regions and organizations subordinate to Fouman municipality), Second International Conference on Political Science, Management, Economics and Accounting, Hamedan. [In Persian]

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Zamani,L. (2025). Factors Affecting the Adoption of Performance Audit in the Public Sector of Iran. Applied Research in Financial Reporting, 14(1), 343-377. [In Persian]

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