اسماعیلی کیا، غریبه؛ نادعلی نژاد، سودابه. (1402). فعالیتهای مدیریت داراییها در نهادهای بخش عمومی: بررسی وضعیت فعلی و عوامل زمینهای مؤثر بر بهبود آنها. حسابداری دولتی، 9(2)، 228-221.
Airoldi, G. (2020). Principles of management. EGEA.
Christiaens, J., Rommel, J., Barton, A., & Everaert, P. (2012). Should all capital goods of governments be recognized as assets in financial accounting?. Baltic Journal of Management, 7(4), 429–443.
Mautz, R. K. (1988). Monuments, mistakes and opportunities. Accounting Horizons, 2(2), 123–128.
Newberry, S. M. (2001). Public sector accounting: A common reporting framework? Australian Accounting Review, 11(1), 2–7.
Ouda, H. A. (2016). Governmental capital assets: How far should the accounting recognition of these assets go. International Journal on Governmental Financial Management, 16(1), 24.
Pallot, J. (1990). The nature of public sector assets: A response to Mautz. Accounting Horizons, 4(2), 79–85.
Pallot, J. (1992). Elements of a theoretical framework for public sector accounting. Accounting, Auditing & Accountability Journal, 5(1), 38–58.
Vardiashvili, M. (2018). Theoretical and Practical Aspects of Impairment of Non-Cash-Generating Assets in the Public Sector Entities, according to the International Public Sector Accounting Standard (IPSAS) 21. Ecoforum, 7(3).
Zeff, S. A. (1961). A critical examination of the orientation postulate in accounting, with particular attention to its historical development. PhD thesis, University of Michigan.