Saghafi, Mahdi, and Hasan Mohamadzadh Moghadam. 2019. “Exploring the Effect of Implementing Accrual Accounting System on Performance-Based Budgeting of Organizations”. International Academic Journal of Accounting and Financial Management 6 (1): 89-101. https://doi.org/10.9756/IAJAFM/V6I1/1910008.