[1] Azar A., khadivar A. (2015). Performance-based budgeting: Modeling Paradigms. Majlis Research center, Tehran, Iran.
[2] Miryaghoub Seyyedrezaei , Ali Asghar Pourezzat, Arian Gholipour, (2017). Exploratory Study of Factors Affecting Regional Justice in Budgetary Policies in Iran, Quarterly Journal of Management of Governmental Organizations, 5(3), 49-66.
[3] Darijani B. Taebi N., Darijani A. (2015). Prioritization of barriers to the establishment of operational budgeting system in welfare banks in Kerman: application of AHP, the first international conference on accounting, management and innovation in the organization, Gilan, the Institute of New Thoughts and the municipality of Soomehsara and Farhang Cultural Complex.
[4] Amini, M., Azar, A., Nayeri, M. D., & Bayat, K. (2019). Developing a Performance-Based Budgeting Maturity Model and Constructing a DEA-Based Composite Indicator to Measure It’s Score. Industrial Engineering & Management Systems, 18(1), 143-153.
[5] Nobahar E., Dehghan nayeri M., rajabzadeh ghatari A. (2019). A Model on Iranian Banks Sustainability Assessment. IQBQ, 23(3),161-187.
[6] Aboyee Ardakan, M., Kazemi, H., Hoseini, F. (2017). Implementation of performance-based budgeting system based on the Balanced Scorecard in Science Policy Research Center. Journal of Public Administration, 9(2), 263-282. doi: 10.22059/jipa.2017.220369.1875
[7] Akkermans H., Van Oorschot, K. (2005). Developing a balanced scorecard with system dynamics. Journal of the Operational Research Society, 40, 931–941.
[8] Domínguez, E., Pérez, B., Rubio, Á. L., & Zapata, M. A. (2019). A taxonomy for key performance indicators management. Computer Standards & Interfaces, 64, 24-40.
[9] Servat, H., Labarta, J., Hoppe, H. C., Giménez, J., & Peña, A. J. (2018). Understanding memory access patterns using the BSC performance tools. Parallel Computing, 78, 1-14.
[10] Basso, A., Casarin, F., & Funari, S. (2018). How well is the museum performing? A joint use of DEA and BSC to measure the performance of museums. Omega, 81, 67-84.
[11] Mauro, S. G., Cinquini, L., & Pianezzi, D. (2019). New Public Management between reality and illusion: analysing the validity of performance-based budgeting. The British Accounting Review, 100825.
[12] Mandic, K., Delibasic, B., Knezevic, S., & Benkovic, S. (2014). Analysis of the financial parameters of Serbian banks through the application of the fuzzy AHP and TOPSIS methods. Economic Modelling, 43, 30-37.
[13] Toloe Eshlaghi A. Biglary E. (2010). A dynamic Model to simulate the Balanced ScoreCard with the goal of efficient Strategies (Case study: Mahan air). Management Accounting, 3(6), 89-103.
[14] Kaplan, R. S. (2010). Conceptual Foundations of the Balanced Scorecard: Massachusetts, Boston.
[15] Bayattork A., Amirhosseini A.,(2013). Evaluation of e-Services Office Performance with Combined Scorecard Approach / Data Envelopment Analysis (DEA / BSC); Case Study of Tehran Municipality, First National Conference on Accounting and Management, Shiraz, Kharazmi International Educational and Research Institute.
[16] Modak, M., Pathak, K., & Ghosh, K. K. (2017). Performance evaluation of outsourcing decision using a BSC and Fuzzy AHP approach: A case of the Indian coal mining organization. Resources Policy, 52, 181-191.
[17] Bhat, S. A., & Kumar, A. (2018). Performance evaluation of outsourcing decision using a BSC and fuzzy AHP approach: A case of the Indian coal mining organization by M., Modak, K., Pathak, KK, Ghosh [Resour. Policy 52 (2017) 181–191]: Suggested modification. Resources Policy, 55, 29-30.
[18] Tabatabae R. Rooholamin A. Alavi A. (2018). Methods of budgeting and operational budgeting in state-owned banks, the first scientific conference on new achievements in the study of management sciences, Accounting and Economics in Iran, Ilam, Iran.
[19] Azar A., Amirkhani T. (2012). Public Budgeting: Local budgeting and budgeting institutions. SAMT Publishing, Tehran, Iran.
[20] Hadadi M.(2018). Investigating the Impact of Operational Budgeting on Cost Management and Profit Management (Case Study: West Azerbaijan Customs), First National Conference on Accounting and Management, Natanz, Islamic Azad University, Natanz Branch.
[21] Torab Jahromi K. (2018).Components of Operational Budgeting System, Fifth National Conference on Applied Research in Management and Accounting, Tehran, Iran Management Association.
[22] Arnold, M., & Artz, M. (2019). The use of a single budget or separate budgets for planning and performance evaluation. Accounting, organizations and society, 73, 50-67.
[23] Namazi A., Noorimani S.,Hosseini M. (2018). Identifying Operational Budgeting Challenges, The First Scientific Conference on New Achievements in Management Studies, Accounting and Economics, Ilam, Iran.
[24]Maleki A. Mahmoud M. Taftian A. (2017). Investigating the Obstacles to Operational Budgeting in Yazd Refah Bank emphasizing the Cost System Factor Based on the Activity of Units in Performance Budgeting, Third National Conference on Applied Research in Management, Economics and Accounting, Qom, Iran.
[25] Amirkabiri A., Almasi H., Mahmoudi H.,(2014). Operational budgeting; A tool to clarify the relationship between resources consumed and the results obtained in the bank, Social, economic, scientific and cultural monthly magazine of work and society, 174, 12-23.
[26] Badiei, H., Dehghan Dehnavi, H., Aarabi, M. (2015). A Recognition and Ranking of Influencing on the Implementation of the Functional Budgeting System by Diamond Model and Fuzzy Hierarchical Analysis. Journal of Governmental Accounting and Auditing, 1(2), 31-40.
[27] Amirkhani T., Azar A., Zahedi S.(2010). A Model for Implementing Performance-based Budget: A System Dynamics Approach. Iranian journal of management sciences, 5(Number 18), 29-54.
[28] Irajpoor, A., Torabinia, A. (2014). A Study on Setting up an Operational Budgeting System in Service Organization. Journal of Development & Evolution Management, 1392(15), 61-68.
[29] Falah Tafti H., Azar A. (2015). Designing a Performance-Based Budgeting Model in Distributing Regional Credits with a Soft and Dynamic Systems Approach, PhD Thesis in Industrial Management, Tarbiat Modares University, Tehran, Iran.
[30] Lei, S. S. I., Nicolau, J. L., & Wang, D. (2019). The impact of distribution channels on budget hotel performance. International Journal of Hospitality Management, 81, 141-149.
[31] Grizzle, G. A., & Pettijohn, C. D. (2002). implementing performance‐based program budgeting: a system‐dynamics perspective. Public Administration Review, 62(1), 51-62.
[32] Ghaffarpanah M., Hosseinzadeh M., Kazemi A.(2020), Modeling the Waste Disposal System of Isfahan City Using System Dynamics Approach, Modern Research in Decision Making, Vol.5, No.2, pp.81-109.
[33] Haji Gholam Saryazdi, A., & Manteghi, M. (2019). Systematic Evaluation of Group Model Building in Qualitative System Dynamics Approach. Management Research in Iran, 22(4), 203-224.
[34] Saryazdi, A. H. G., Ghatari, A. R., Mashayekhi, A., & Hassanzadeh, A. (2019). Designing a qualitative system dynamics model of crowdfunding by document model building. Qualitative Research in Financial Markets.