فصلنامه نفس

Tadayon M, Moradi T. I.R. Iran health system financing sustainability; its situation, indicators, and solutions to explain the article 10 of general health policies. Iranian Journal of Culture and Health Promotion. 2019; 2 (3):307-325.

Rasuoliyan M. Relying on the insured, strategies for financing health insurance in Iran. Journal of Strategic Management Research. 2016; 22(62):135-152.

Maher A, Ahmadi AM, Shokri Jamnani A. Survey of different approaches to health system financing in the selected countries during the period 1998-2004 and introducing new financing mechanisms for Iran. Quarterly Journal of Economic Research. 2008; 8(1):115-149.

Rajabpour H, Zare H. Comparative study of general health insurance system in selected countries and providing a proper plane. Jopurnal of Social Security Organization. 2008; 8:79-104.

Doshmangir L, Azimzadeh S. A comparative study of health financing frameworks. Health System Research. 2018; 14(2):142-152.

Ameri H. Equity in health financing with an emphasis on catastrophic health expenditure. Management Strategies in Health System. 2018; 3(3):165-167.

Docrat S, Lund C, Chisholm D. (2019). Sustainable financing options for mental health care in South Africa: findings from a situation analysis and key informant interviews. International Journal of Mental Health Systems. 2019; 13:4. doi: 10.1186/s13033-019-0260-4

Chisholm D, Docrat S, Abdulmalik J, et. al. Mental health financing challenges, opportunities and strategies in low-and middle-income countries: findings from the Emerald project. BJPsych open. 2019; 6;5(5):e68. doi:10.1192/bjo.2019.24.

Lim, J. Sustainable health care financing: the Singapore experience. Global Policy. 2017; 8(S2):103-109.

Schakel HC, Wu EH, Jeurissen P. Fiscal rules, powerful levers for controlling the health budget? Evidence from 32 OECD countries. BMC public health. 2018; 18(1):300.

World Health Organisation. Community based health insurance schemes in developing countries: facts, problems and perspectives. Geneva: World Health Organization; 2003.

Lagomarsino G, Garabrant A, Adyas A, Muga R, Otoo N. Moving towards universal health coverage: health insurance reforms in nine developing countries in Africa and Asia. The Lancet. 2012; 380(9845):933-43.

Takian A, Rashidian A, Doshmangir L. The experience of purchaser–provider split in the implementation of family physician and rural health insurance in Iran: an institutional approach. Health Policy and Planning. 2015; 30(10):1261-1271.

Hsiao W, Shaw RP. Social health insurance for developing nations. The World Bank; 2007. ISBN: 978-0-8213-6949-4

Atun R, Aydın S, Chakraborty S, et al. Universal health coverage in Turkey: enhancement of equity. The Lancet. 2013; 382(9886):65-99.

Ranjbar Jamalabadi HR, Moeinaddin M, Heirani F. Identifying dimensions and components affecting the financial knowledge and skills required by hospital managers by using the phenomenological approach. The Journal of Tolooebehdasht. 2023; 22(1):104-115.

Fatemi M. Accrual acounting and operational budgeting in public sector. Hesabras. 2011; 3(55):131-132.

Najafi M, Ahmadkhani A. The advantage of using operational budgeting on governmental organization. Management Science Letters. 2012; 2(1):101-106.

Saeida Ardekani S, Shahi T, Farjam R, Mousa Nejad F. Operational budgeting and its challenges in Iran. Certified Public Accountant. 2010; 8(Special Issue):141-146.

Safaei A. Operational budget and infrastructure requirements. Journal of Auditor. 2007; 9(37):48-49.

Hasanabadi M, Najar Saraf A. Comprehensive model of operational budgeting. Industrial Research and Training Center of Iran. Tehran; 2007.

Poorzamani Z, Naderi B. A review of the barriers to implementing operational budgeting in Iranian free trade-industrial zones. Health Accounting. 2012;1(1):1-16.

McPhee I. Financial management in the public sector: how accrual accounting enhances governance and accountability. CPA Australia Public Sector Finance and Management Conference. Australian National Audit Office. 2006. Available from: https://www.anao.gov.au/sites/default/files/McPhee_financial_management_in_the_public_sector_2006.pdf

Governmental Accounting Standards Board. Statement No. 34. Basic financial statements—and management's discussion and analysis—for state and local governments. Office of Statewide Reporting and Accounting Policy. 1999. Available from: https://gasb.org/page/pronouncement?pageId=/standards-and-guidance/pronouncements/summary-statement-no-34.html&isStaticPage=true

Abolhallaje M. Financial basics of health care organizations. Tehran: Benfam; 2005.

Thow AM, Jan S, Leeder S, Swinburn B. The effect of fiscal policy on diet, obesity and chronic disease: a systematic review. Bulletin of the World Health Organization. 2010; 88:609-14

Rasanathan K, Bennett S, Atkins V, et al. Governing multisectoral action for health in low-and middle-income countries. PLoS medicine. 2017; 14(4):e1002285.

Kaiser K, Bredenkamp C, Iglesias R. Sin tax reform in the Philippines: transforming public finance, health, and governance for more inclusive development: The World Bank. 2016.

Watabe A, Wongwatanakul W, Thamarangsi T, Prakongsai P, Yuasa M. Analysis of health promotion and prevention financing mechanisms in Thailand. Health Promotion International. 2017: 32(4):702-710.