1. Alizadeh, H. (2017). Barriers to funding in financial policies. Quarterly Journal of Organizational Resource Management Research, 5(3), 67-80. (in Persian)
2. Alvani, S. M., & Shalviri, M. (2016). Implementing public policy: Theoretical perspectives and practical solutions. Public Administration Training Center. (in Persian)
3. Asgari, M. (2021). The effect of accrual basis on the quality of public sector financial reporting: A case study of Kharazmi University. Quarterly Journal of Decision Engineering, 3(10), [unspecified pages]. (in Persian)
4. Azizi, P. (2023). Designing mechanisms to remove obstacles and limitations to the implementation of public sector accounting standards. Quarterly Journal of Accounting and Auditing Studies, 30(1), [unspecified pages]. (in Persian)
5. Behbahaninia, P. S., & Gholamnejad, S. (2021). The effect of internal audit and implementation of public sector accounting standards on the quality of financial reporting in the public sector: A case study of the Ministry of Economy and Finance. Quarterly Journal of Accounting and Social Benefits, 11(3), 31-48. (in Persian)
6. Brusca, I., Caperchione, E., Cohen, S., & Manes Rossi, F. (2021). Public sector accounting and auditing in Europe: The challenge of harmonization. Palgrave Macmillan.
7. Chan, J. L. (2021). International Public Sector Accounting Standards (IPSAS): Implementation issues and challenges. Public Money & Management, 41(6), 417-419. [
DOI:10.1080/09540962.2021.1961666]
8. Dambra, M., Even-Tov, O., & Naughton, J. P. (2023). The economic consequences of GASB financial statement disclosure. Journal of Accounting and Economics, 75, 101555. [
DOI:10.1016/j.jacceco.2023.101555]
9. Edwards, G. C. (1980). Implementing public policy. Congressional Quarterly Press.
10. Ghasemi, M. (2020). Structural analysis of financial policies in Iran. Journal of Human Resource Management Research, 8(2), 78-92. (in Persian)
11. Hill, Michael. Hupe, Peter. (2021). Implementation Public policy, fourth edition. P 9
12. Hood, C. (1995). The "New Public Management" in the 1980s: Variations on a theme. Accounting, Organizations and Society, 20(2-3), 93-109. [
DOI:10.1016/0361-3682(93)E0001-W]
13. Hosseini, M. (2022). Investigating the role of human resources in implementing financial policies. Journal of Human Resource Management, 9(1), 23-37. (in Persian)
14. IMF. (2020). Fiscal transparency and accountability in Iran. International Monetary Fund.
15. IPSASB. (2022). International Public Sector Accounting Standards.
16. IFAC. Iran Audit Organization. (2019). Public sector accounting standards. (in Persian) [
https://audit.org.ir]
17. Iran Ministry of Industry, Mine and Trade. (2021). Auditing standards for public sector entities. (in Persian) [
https://www.mimt.gov.ir]
18. Karimi, F. (2018). The role of organizational communications in the implementation of financial policies. Iranian Journal of Management Sciences, 10(4), 112-125. (in Persian)
19. Lu, H., Shin, J.-E., & Zhang, M. (2023). Financial reporting and disclosure practices in China. Journal of Accounting and Economics, 76, 101591. [
DOI:10.1016/j.jacceco.2023.101591] [
https://doi.org/10.1016/j.jacceco.2023.101598]
20. Mehrani, S., Moradi, M., & Esmaeili, Sh. (2022). Identifying the components of public sector debt reporting in Iran. Accounting Experimental Research, 12(43), 247-270. (in Persian)
21. Mohammadi, S. (2021). Information transparency and the implementation of financial policies. Journal of Public Management, 13(1), 34-48. (in Persian)
22. Nazari, J., & Safari, M. (2022). The impact of financial reporting quality on corruption reduction in Iran's public sector. Journal of Accounting Knowledge, 13(1), 45-72. (in Persian)
23. Noorani, H., & Akhlaqi Yazdinejad, A. (2023). Presenting a model for overcoming the challenges and bottlenecks of public sector accounting standards using the grounded theory. Two Quarterly Scientific Journals of Government Accounting, 9(2), 141-156. (in Persian)
24. Norouzi, R. (2020). Organizational culture and the implementation of financial policies. Quarterly Journal of Organizational Culture Studies, 7(2), 56-70. (in Persian)
25. OECD. (2020). financial reporting in the public sector: Challenges and opportunities. OECD Publishing.
26. OECD. (2021). Accrual practices and reform experiences in OECD countries. OECD Publishing. [
DOI:10.1787/9789264259716-en]
27. O'Toole, L. J. (2000). Research on policy implementation: Assessment and prospects. Journal of Public Administration Research and Theory, 10(2), 263-288. [
DOI:10.1093/oxfordjournals.jpart.a024276]
28. Pedroud, A., Memarzadeh Tehran, G., & Alimoradi, M. (2022). Identifying and prioritizing factors affecting the implementation of the citizen's charter in Iranian state agencies. Journal of Management and Development Process, 35(2), 3-28. [
DOI:10.52547/jmdp.35.2.3]
29. Pollitt, C., & Bouckaert, G. (2017). Public management reform: A comparative analysis (4th ed.). Oxford University Press.
30. Pourghaffar, J., Mohammadzadeh Salteh, H., Zeinali, M., & Mehrani, S. (2022). Performance-based budgeting model with a timely financial reporting approach in the public sector of Iran. Two Quarterly Scientific Journals of Government Accounting, 8(2), 21-36. (in Persian)
31. Rahimi, A. (2019). Investigating the obstacles to implementing financial policies in the Iranian public sector. Quarterly Journal of Public Administration Studies, 12(3), 45-60. (in Persian)
32. Rahmati, V., & Pourzamani, Z. (2021). Troubleshooting accrual accounting in the Iranian public sector in terms of content, context and structure. Financial Accounting and Auditing Research, 50, [unspecified pages]. (in Persian)
33. Rahimian, N., Mohammadi, S., & Karimi, A. (2019). Modified accrual accounting in Iran's public sector: Challenges and opportunities. Iranian Accounting Review, 6(2), 1-24. (in Persian)
34. Rezaei, A. (2021). The effect of education on the commitment of financial policy implementers. Journal of Human Resources Education and Development, 6(1), 89-102. (in Persian)
35. Rezaei, G., Zeraatgari, R., & Taghizadeh, R. (2021). Investigating the effects of public sector organizations' accountability on the relationship between the quality of financial reporting and their performance. Journal of Accounting Advances, Shiraz University, 13(2), 123-155. (in Persian)
36. Taherpour Kalantari, H., & Pedroud, A. (2023). Identifying the governing principles of implementing the Citizen's Charter in Iranian government agencies. Journal of Management and Development Process, 36(3), 3-24. [
DOI:10.61186/jmdp.36.3.3]
37. World Bank. (2021). Public financial management in Iran: Challenges and opportunities. W