Network data envelopment analysis (NDEA) is capable of considering operations and interdependence a system’s component processes to measure efficiencies. There are numerous performance evaluation applications in which some indicators have hierarchical structures with considerable number sub-indicators. This problem ignoring the structure weakens discrimination power NDEA models may result inacc...

Objective: Performance based budgeting is an undeniable necessity for effective management of the country vital resources nowadays, which benefits all economic and social layers of the society if properly implemented. Accordingly, this has encouraged lots of studies and researches on PPB theories, concepts and models. This study deeply reviewed Iran’s PBB system within four basic issues, includ...

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the main purpose of this study is to identify the share of public sector accounting in accounting papers as well as its research areas. in addition, this study seeks to present more clear directions about the research opportunities of public sector accounting based on iran’s situation. in this study, research based journals are reviewed from 1992 to 2014. they are analyzed and categorized based...