TY  - JOUR
AU  - Rasam, Ebrahim
AU  - Yarifard, Rasoul
AU  - امیری, هوشنگ
TI  -    Balancing Comptrollers' Position as Regards Administrative Regulatory Frameworks and Management of Budget Uses in View of Expediency
JO  - Financial Economics
VL  - 20
IS  - 74
SP  - 397
EP  - 414
PY  - 2026
DO  - 
ER  -