باباجانی، جعفر؛ شکرخواه، جواد و ابراهیم‌پور، شهرام (1397). الگویی برای پیاده‌سازی استانداردهای حسابداری مصوب سازمان حسابرسی در نهادهای بخش عمومی جمهوری اسلامی ایران.
پژوهش‌های حسابداری مالی، 10(4)، 20-1
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خسروی‌فارسانی، زینب؛ بنی‌طالبی دهکردی، بهاره و جعفری، حمیدرضا (1402). ارائه مدلی برای توسعه انگیزش حسابداران بخش عمومی.
مجله دانش حسابداری، 14(3)، 160-143
https://jak.uk.ac.ir/article_3598.html.
طالب‌نیا، قدرت‌الله؛ البرزی، محمود و زارعی، بتول (1390). ارائه الگوی اقتضایی برای فرایند انتقال از مبنای نقدی به مبنای تعهدی در حسابداری دولتی ایران.
مجله دانش حسابداری، 2(5)، 73-51
https://jak.uk.ac.ir/article_26.html.
عزیزی، صدیقه و جوکار، حسین (1401). بررسی سطح کیفی اطلاعات پس از پیاده‌سازی استانداردها و استقرار حسابداری تعهدی در بخش عمومی براساس چرخه تأمین گزارشگری مالی.
پیشرفت‌های حسابداری، 14(1)، 238-213
https://jaa.shirazu.ac.ir/article_6774.html.
کشاورز، حمید؛ فهیم‌نیا، فاطمه؛ نوروزی، علیرضا و اسمعیلی‌گیوی، محمدرضا (1395). طراحی و اعتباریابی مدل مفهومی ارزیابی باورپذیری اطلاعات در محیط وب: کاربرد روش‌های فراترکیب و دلفی.
تعامل انسان و اطلاعات، ۳(۳)، 16-1
https://hii.khu.ac.ir/article-1-2565-fa.html.
محمدی، علی؛ محمدزاده سالطه، حیدر؛ دیانتی‌دیلمی، زهرا و اقدم‌مزرعه، یعقوب (1398). ارائه مدل تبیین کننده چالش‌های کیفیت گزارشگری مالی در بخش عمومی: با استفاده از رویکرد زمینه بنیان.
مطالعات تجربی حسابداری مالی، 16(63)، 51-27
https://qjma.atu.ac.ir/article_10644.html.
موسوی، سیدنادر؛ آزادی، کیهان و وطن‌پرست، محمدرضا (1401). شناسایی و رتبه‌بندی چالش‌های بودجه‌ریزی برمبنای عملکرد با تأکید بر نقش‌های بهایابی و مبنای حسابداری تعهدی در حوزه راه‌سازی کشور.
حسابداری دولتی، 9(1)، 254-223
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نارویی، عبدالرحمن؛ مومنی، علیرضا و گرد، عزیز (1399). تدوین و ارزیابی مدل مطلوب نظام حسابداری تعهدی در بخش عمومی (پژوهش موردی: مدیران و ذیحسابان دستگاه‌های اجرایی).
حسابداری دولتی، 6(2)، 60-47
https://gaa.journals.pnu.ac.ir/article_7274.html.
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