Azar, Adel. (2007). Performance-Based Budgeting, First Operational Budgeting Conference, Tehran. (In Persian).
Babajani, J. (2011). Theoretical foundations of accounting and municipal finance reporting, Tehran. Tehran City Study and Planning Center. (In Persian).
Babajani, J. , Rasouli, M. (2011). Identifying the barriers and problems in establishing a budget-based operational system in the executive agencies of the country. Quarterly Journal of Empirical Financial Accounting Research, 1 (1). (In Persian).
Babajani, J. (2015). Advanced public sector accounting, Tehran, Allameh Tabatabai University Press. (In Persian).
Barton, A. (2007). Accrual accounting and budgeting systems issues in Australian governments. Australian Accounting Review, 17 (41) , 38-50.
European Commission. (2018). EU Results, Online collection of EU funded projects.
Eurostat. (2017). website: ec. europa. eu/Eurostat /web/europe-2020-indicators.
Hassan Abadi, M. Najjar Saraf, A. (2007). A Comprehensive model of operational budgeting system, First Edition, Iran Center of Industrial Education and Research. (In Persian).
Performance Budgeting in OECD Countries. (2018). OECD Publishing.
International monetary fund. (2010). kingdom of the Netherlands: report on the observance of standards and codes-fiscal transparency module, and the regarding the fiscal framework. NO. 06/124. International monetary fund. Washington dc.
Kennedy, F. , & Howlin, J. (2017). Spending reviews in Ireland–Learning from experience. OECD Journal on Budgeting, 16 (2) , 93-108.
Ministry of finance. (2008). Policy budgets and policy accountability: final report. Lessons from practice, ministry of finance and economic affairs (IOFEZ).
Montesinos, V. , Pina, V. , & Vela, J. M. (1995). Comparative analysis of governmental accounting systems in OECD countries: an empirical approach. International research in public sector accounting, reporting and auditing, 161-84.
Robinson, M. (2013). Performance budgeting. In The international handbook of public financial management (pp. 237-258). Palgrave Macmillan, London.
Robinson, M. , & Brumby, J. (2005). Does performance budgeting work? An analytical review of the empirical literature (No. 5-210). International Monetary Fund.