How to cite this paper
Najafi, M & Ahmadkhani, A. (2012). The advantage of using operational budgeting on governmental organization.Management Science Letters , 2(1), 101-106.
Refrences
Andrews, M., & Hill, H. (2003). The impact of traditional budgeting systems on the effectiveness of performance – based budgeting: a different viewpoint on recent findings. International Journal of public Administration, 26(2), 135 – 155.#
Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., & Young, S.M. (2011). Management Accounting: Information for Decision Making and Strategy Execution. 6th ed. Pearson Education, Inc.#
Fisher, P. (1999). Political explanations for the difficulties in congressional budgeting. The Social Science Journal, 36(1), 149-161.#
Foltin, C. (1999). State Local Government Performance it time to measure up. The Government Accountant Journal, 48(1), 40-46.#
Henry, L.J., & Attavitkamtorn, P. (1999). Governmental accounting and auditing in Thailand: an overview and some suggestions for improvement. The International Journal of Accounting, 34(3), 439-454.#
Joiner, C., & Drake, A. E. (1983). Governmental planning and budgeting with multiple objective models. Omega, 11(1), 57-66.#
Kendall, M. G. (1970). Rank Correlation Methods. 4th ed., London, Charles Griffin.#
Mace, R., & Brumby, J. (2005). Does performance Budgeting Work? An analytical review of the empirical literature, International Monetary Fund.#
Pendlebury, M., & Jones, R. (1985).Governmental budgeting as ex ante financial accounting: The United Kingdom case. Journal of Accounting and Public Policy, 4(4), 301-316.#
Pérez, C.C., Hern?ndez, A.M.L., Bol?var, M.P.R. (2005).Citizens’ access to on-line governmental financial information: Practices in the European Union countries. Government Information Quarterly, 22(2), 258-276.#
Verbeeten, F.H.M. (2011). Public sector cost management practices in The Netherlands. International Journal of Public Sector Management, 24(6), 492-506.#
Weygandt, J.J., Kimmel, P.D., & Kieso, D. E. (2009). Managerial Accounting: Tools for Business Decision Making. Wiley.#
Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., & Young, S.M. (2011). Management Accounting: Information for Decision Making and Strategy Execution. 6th ed. Pearson Education, Inc.#
Fisher, P. (1999). Political explanations for the difficulties in congressional budgeting. The Social Science Journal, 36(1), 149-161.#
Foltin, C. (1999). State Local Government Performance it time to measure up. The Government Accountant Journal, 48(1), 40-46.#
Henry, L.J., & Attavitkamtorn, P. (1999). Governmental accounting and auditing in Thailand: an overview and some suggestions for improvement. The International Journal of Accounting, 34(3), 439-454.#
Joiner, C., & Drake, A. E. (1983). Governmental planning and budgeting with multiple objective models. Omega, 11(1), 57-66.#
Kendall, M. G. (1970). Rank Correlation Methods. 4th ed., London, Charles Griffin.#
Mace, R., & Brumby, J. (2005). Does performance Budgeting Work? An analytical review of the empirical literature, International Monetary Fund.#
Pendlebury, M., & Jones, R. (1985).Governmental budgeting as ex ante financial accounting: The United Kingdom case. Journal of Accounting and Public Policy, 4(4), 301-316.#
Pérez, C.C., Hern?ndez, A.M.L., Bol?var, M.P.R. (2005).Citizens’ access to on-line governmental financial information: Practices in the European Union countries. Government Information Quarterly, 22(2), 258-276.#
Verbeeten, F.H.M. (2011). Public sector cost management practices in The Netherlands. International Journal of Public Sector Management, 24(6), 492-506.#
Weygandt, J.J., Kimmel, P.D., & Kieso, D. E. (2009). Managerial Accounting: Tools for Business Decision Making. Wiley.#