طراحی مدل ارتقای شفافیت و پاسخگویی در گزارشگری مالی بر پایه نظارت و مشارکت ذینفعان در حکمرانی

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References [In Persian]

Ebrahimi Kiasari, H., Alvani, S. M., & Memarzadeh Tehran, G. (2023). A Combined Evaluation of Factors Affecting Citizens' Participation in the Educational and Training Policies of Iran. Public Management, 15(2), 230–257. doi:10.22059/jipa.2023.351493.3247 [In Persian]

 Ebrahimi Kiasari, H., Memarzadeh Tehran, G., Sam Daliri, M., & Mohseni Kiasari, M. (2025). A Critical Re-analysis of Two Decades of Iran's Education Policy-Making up to the Horizon of 1404: An Approach in the Frameworks of Public Policy Theories. Comparative Public Administration. doi:10.22098/cpa.2025.18416.1116 [In Persian]

Alvani, S. M. (2002). Strategies for Public Participation in Public Policymaking. Journal of Qom Higher Education Complex, 5–17. [In Persian]

Rezaei, M., Karimi, F., & Norouzi, H. (2020). Barriers to Financial Transparency in the Public Sector of Iran. Financial Accounting Research, 12(4), 1–22. [In Persian]

Sam Daliri, M. (2025). Designing a Model for Implementing Comprehensive Financial Reporting Policy in the Public Sector of Iran (Doctoral dissertation). Islamic Azad University, Qazvin Branch, Faculty of Management and Accounting, Qazvin, Iran. Supervisors: Davoud Kia Kojoori & Seyed Mehdi Alvani; Advisor: Amir Mohammadzadeh. [In Persian]

Mohammadi, A., & Hosseini, S. H. (2021). Investigating the Role of the Court of Audit in Promoting Government Financial Transparency. Journal of Accounting Knowledge, 12(2), 45–67. [In Persian]

Norouzi, H., Rezaei, M., & Karimi, F. (2019). Barriers to Implementing Accrual Accounting in the Public Sector of Iran. Financial Accounting Research, 11(3), 89–112. [In Persian]