Ahmadian, M. & Eslami, R. (2013). “An attitudinal study on the relationship between the nation and state in Iran”. Quarterly Journal of the Macro and Strategic Policies, 1(4), 107-133. (Persain)
Allen, T. (2002). “Public accountability and government financial reporting”. Models of Public Budgeting and Accounting Reform, 2, 11.
Babajani, J. (2015). Advance accounting of the public sector: multi-perspective financial report (in Farsi). Tehran: Allameh Tabatabayi University Publication. (Persain)
Braun, G. P., & Rodriguez, Jr, R. P. (2008). “Earnings management and accounting values: a test of Gray (1988)”. Journal of International Accounting Research, 7(2), 1-23.
Chenhall, R. H. (2003). “Management control systems design within its organizational context: findings from contingency-based research and directions for the future”. Accounting, organizations and society, 28(2)
, 127-168. [DOI: 10.1016/S0361-3682(01)00027-7
Cieslewicz, J. K. (2014). “Relationships between national economic culture, institutions, and accounting: Implications for IFRS”. Critical perspectives on accounting, 25(6)
, 511-528. [DOI: 10.1016/J.CPA.2013.03.006
Doupnik, Timothy S., & George T. Tsakumis (2004). “A critical review of tests of Gray’s theory of cultural relevance and suggestions for future research”. Journal of Accounting Literature, 23(1).
Eddie, I. A. (1991). “Asia-Pacific cultural values and accounting systems”. Asia Pacific Management Accounting Forum, 16(3), 22-30.
FASAB (1993). Statement of Federal Financial Accounting Concepts 1: Objectives of Federal Financial Reporting, Washington, DC: Federal Accounting Standards Advisory Board.
GASB (1987). Concepts Statement No. 1: Objectives of Financial Reporting. Norwalk, Connecticut: Governmental Accounting Standards Board.
Graham, P. J., & Sathye, M. (2017). “Does National Culture Impact Capital Budgeting Systems?”. Australasian Accounting Business & Finance Journal
Hafeznia, M. (2003). An introduction to research method in humanities (in Farsi). Tehran: Samt. (Persain)
Hajiha, Z. & Taghizadeh, Z. (2016). The relationship between the organizational culture and the accounting methods of management in the companies active in Tehran’s stock market. Organizational Culture Management, 4(14)
, 1067-1089. [DOI: 10.22059/JOMC.2016.60491]
Harrison, G. L., & McKinnon, J. L. (1986). “Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation”. Accounting, Organizations and Society, 11(3)
, 233-252. [DOI: 10.1016/0361-3682(86)90023-1
Hofstede, G. (2011). “Dimensionalizing cultures: The Hofstede model in context”. Online readings in psychology and culture, 2(1), 8.
Hofstede, G., & Bond, M. H. (1988). “The Confucius connection: From cultural roots to economic growth”. Organizational dynamics, 16 (4)
, 5-21. [DOI: 10.1016/0090-2616(88)90009-5
Hofstede, G., & Hofstede G. J. (2001). Culture’s consequences: Comparing values, behaviors, institutions and organizations across nations. Sage.
Hofstede, G., Hofstede G. J., & Minkov, M. (2010). Cultures and organizations: software of the mind: intercultural cooperation and its importance for survival. 3rd ed., New York: McGraw Hill.
House, R. J., Hanges, P. J., Javidan, M., Dorfman, P. W., & Gupta, V. (Eds.). (2004). Culture, leadership, and organizations: The GLOBE study of 62 societies. Sage publications.
Kwok, C. C., & Tadesse, S. (2006). “National culture and financial systems”. Journal of International Business Studies, 37(2), 227-247.
Li, J., & Harrison, J. R. (2008). “Corporate governance and national culture: a multi-country study. Corporate Governance”. The international journal of business in society, 8(5)
, 607-621. [DOI: 10.1108/14720700810913278
Matheson, A. (2002). “Better public sector governance: the rationale for budgeting and accounting reform in Western nations”. OECD Journal on budgeting, 2(Supplement 1), 37-49.
Modares, A. & Dianati Deylami, Z. (2004). The relationship between culture and accounting. Auditing, 26, 34-43. (Persain)
Noroush, I. & Dianati Deylami, Z. (2003). The impact of culture on the accounting values of Islamic Republic of Iran. Accounting and Auditing Review, 10(33), 30-40. (Persain)
OECD: Organization for Economic CoOperation and Development (2002). “OECD BestPractices for Budget Transparency”. OECD Journal on Budgeting, 1(3), 7-14.
Perera, H., Cummings, L., & Chua, F. (2012). “Cultural relativity of accounting professionalism: evidence from New Zealand and Samoa”. Advances in Accounting, 28(1)
, 138-146. [DOI: 10.1016/J.ADIAC.2012.03.006
Qi, Y., & Mensah, Y. M. (2011). “The Influence of National Culture on Government Budgeting Practices: An International Analysis”. Available at SSRN 1913421. [DOI: 10.2139/SSRN.1913421
Rahigh Aghsan, A. (2005). Encyclopedia of science and politics (in Farsi). Tehran: Farhang Saba. (Persain)
Rodríguez Bolívar, M. P., del Carmen Caba Pérez, M., & López-Hernández, A. M. (2015). “Online budget transparency in OECD member countries and administrative culture”. Administration & Society
, 943-982. [DOI: 10.1177/0095399713509238
Saeedi, P. (1998). controlling the budget in the public sectors. Accountant, 13(128), 54-56. (Persain)
Safdari Nahad, M., Memarzadeh, Gh. & Ezati, M. (2015). The role of organizational factors on the allocation of practical budget in line with clause 219 of the fifth development plan. Quarterly Journal of the Macro and Strategic Policies, 3(11), 27-48. (Persain)
Salter, S. B., & Lewis, P. A. (2011). “Shades of Gray: An empirical examination of Gray’s model of culture and income measurement practices using 20-F data”. Advances in Accounting, 27(1)
, 132-142. [DOI: 10.1016/J.ADIAC.2010.08.008
Van, S. F., & Ian, S. (2009). “Presentation of budget information in financial statements”. IPSAS, 24.