ارائه مدل رفتار عوامل بودجه‌بندی سیستماتیک جهت کنترل و بهبود عملکرد در سازمان‌های صنعتی بورسی (مطالعه موردی: صنعت دارویی)

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Ahmadpour, F., Bahmaei, L., & Barekat, G. H. (2022). Designing a model of effective curriculum elements in the success of the elementary school system in Iran. The Journal of Modern Thoughts in Education, 17(3), 113-127. https://jmte.roudehen.iau.ir/article_2067_11216019dbb1d1a7e5233fb41428151a.pdf

Babajani, J., & Sahibqorani, A. A. (2019). Ups and downs of establishment of operational budgeting system in Iran and a comparative study of the Netherlands Accountability. Accountability and Community Interests, 36(10), 25-46.

Beuren, I. M., Souza, G. E. D., & Bernd, D. C. (2021). Effects of budget system use on innovation performance. European Journal of Innovation Management, 24(1), 109-129. https://doi.org/10.1108/EJIM-06-2019-0166

Hosseinzadeh Janagard, M., & Fathollahzadeh, A. (2024). Identification and Ranking of Barriers to the Implementation of Operational Budgeting in the Health System of Ardabil using the MADM Method. Comparative Public Administration, 1(4), 106-144. https://journal.uma.ac.ir/article_2844.html

Kaab, A., & Anzer, R. N. (2023). Investigating Budgeting Process and Budgetary Control System within Organizations: A Study with Reference to Indian Listed Companies and Financial Institutions. Iranian Journal of Finance, 7(2), 1-21. https://doi.org/10.30699/ijf.2022.317075.1293

Kordestani, G. (2019). Public Financial Management: Identification and Assessment of Budgetary System Challenges. Biannual Journal of Government Accounting, 6(11), 61-80. https://gaa.journals.pnu.ac.ir/article_7160.html?lang=en

Kushwaha, S., & Singh, R. S. (2025). Deadline and budget-constrained archimedes optimization algorithm for workflow scheduling in cloud. Cluster Computing, 28(2), 117. https://doi.org/10.1007/s10586-024-04702-1

Liu, Y., Feng, T., Shi, Z., Ma, X., & He, M. (2024). Integrated travel path guidance for metro-bikeshare users considering system operational budget costs using smart card data. Travel Behaviour and Society, 37, 100874. https://doi.org/10.1016/j.tbs.2024.100874

Mohammadi, E., Bagheri, M., & Mohebi, S. (2025). Presentation of a Competency Model for Managers of Government Organizations (Case Study: The Planning and Budget Organization of the Country). Journal of Management, Education, and Development in the Digital Age, 2(1), 69-87. https://doi.org/10.61838/medda.2.1.6

Mohammadi, E., Bagheri, M., & Mohibi, S. a.-D. (2025a). A proposed competency model for managers of public organizations (Case study: Budget and Planning Organization of the country). Journal of Management, Education, and Development in the Digital Age, 2(1), 69-87. https://doi.org/10.61838/medda.2.1.6

Mohammadi, E., Bagheri, M., & Mohibi, S. a.-D. (2025b). Proposing a Competency Model for Managers in Government Organizations: A Case Study of the Plan and Budget Organization. Journal of Management, Education and Development in the Digital Age, 2(1), 69-87. https://doi.org/10.61838/medda.2.1.6

Nerantzidis, M., Pazarskis, M., Drogalas, G., & Galanis, S. (2020). Internal Auditing in the Public Sector: A Systematic Literature Review and Future Research Agenda. Journal of Public Budgeting Accounting & Financial Management, 34(2), 189-209. https://doi.org/10.1108/jpbafm-02-2020-0015

Pourghaffar, J., Mohammadzadeh Salteh, H., Zeynali, M., & Mehrani, S. (2021). Investigating Effective Indicators for the Establishment of a Timely Performance-Based Budgeting System in Iran. Quarterly Journal of Fiscal and Economic Policies, 9(35), 169-198. https://doi.org/10.52547/qjfep.9.35.169

Pouya, A., & Bagheri, R. (2023). Proposing a Budget Policy Model for University-Society Interaction Programs Using System Dynamics Approach (Case Study: Ferdowsi University of Mashhad). Industrial Management Perspective, 13(1), 9-40.

Rezvani-Far, M. M., & Salimi, Z. (2024). Challenges of Governance Based on Sustainable Development in Iran's Budgeting System. https://www.pzhfars.ir/article_198828.html

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Setyani, S., Hanifah, I. A., & Ismawati, I. (2022). The Role of Budget Decision Making as a Mediation of Accounting Information Systems and Organizational Culture on the Performance of Government Agencies. Journal of Applied Business Taxation and Economics Research. https://doi.org/10.54408/jabter.v1i3.59

Seyedi, P., Borhani, S. A., Maleki, M. H., & Adeli, O. (2025). Investigating the impact of intra-organizational factors on the quality of performance-based budgeting implementation in project-oriented organizations in Iran's housing sector. Studies in Ethics and Behavior in Accounting and Auditing, 4(1), 115-134.

Storonyanska, I., Patytska, K., Medynska, T., Benovska, L., Kliuchnyk, L., & Nestor, O. Y. (2023). Systemic Prerequisites for Shaping the Local Budgets’ Tax Revenue: The Case Study of Developed Countries. Financial and credit activity problems of theory and practice, 6(53), 58-69. https://doi.org/10.55643/fcaptp.6.53.2023.4204

Taghvai Najib, A., Rezaeian, A., & Rabiei Mandjin, M. R. (2023). A Comparative Study of the Supervisory Role of the Parliament in the Budgeting Process and Its Position in the Implementation of the General Policies of the Legislation System. Strategic and Macro Policies, 10(37), 132-163. https://doi.org/10.30507/jmsp.2021.285312.2245