%0 Journal Article %A Rasam, Ebrahim, Yarifard, Rasoul, امیری, هوشنگ %T Balancing Comptrollers' Position as Regards Administrative Regulatory Frameworks and Management of Budget Uses in View of Expediency %J Financial Economics %V 20 %N 74 %P 397-414 %D 2026 %R %U https://sanad.iau.ir/fa/Article/1200208