Investigating the Relationship between Accrual Accounting and Performance-Based Budgeting (A Case Study: Iran Ministry of Health and Medical Education)
<strong>Introduction:</strong> In governmental organizations, budgeting has an important role in optimal use of financial resources. Performance-Based Budgeting is a proper means for evaluating the performance of each organization, and implementing accrual accounting system has an undeni...
Main Authors: | , , |
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Format: | Article |
Language: | fas |
Published: |
Shiraz University of Medical Sciences
2014-12-01
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Series: | حسابداری سلامت |
Subjects: | |
Online Access: | http://jha.sums.ac.ir/article_17006_c0e1f500080d68f48b7534447ecebe31.pdf |