%0 Journal Article %A Sotudeh, Reza, fahkrabadi, alireza, kasheh, mitra, movahedian, maryam %T Examining the goals of users of financial reports of municipalities with regard to performance-based budgeting %J journal of development studies and resource management %V 1 %N 3 %P 77-92 %D 2023 %R %U https://sanad.iau.ir/fa/Article/783296