Investigating the Relationship between Accrual Accounting and Performance-Based Budgeting (A Case Study: Iran Ministry of Health and Medical Education)

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...

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Bibliographic Details
Main Authors: J. Maleki, M. Nazaripour, P. Amini
Format: Article
Language:fas
Published: Shiraz University of Medical Sciences 2014-12-01
Series:حسابداری سلامت
Subjects:
performance-based budgeting
accrual accounting
iran ministry of health and medical education
Online Access:http://jha.sums.ac.ir/article_17006_c0e1f500080d68f48b7534447ecebe31.pdf

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