Ministry of Economic Affairs and Finance, “The timeline of the legislation and decree of the General Policies Pertaining to Principle 44 of the Constitution and the Laws Based on These Policies,” 2008. www.asl44.mefa.gov.ir
 I. Noravesh and B. Mashayekhi, “Management Accounting Education Needs and Priorities: Perception Gap between Academics and Practitioners,” Iranian Accounting and Auditing Review, Vol. 12, 2005, pp. 133-161.
 T. Hopper, L. Kirkham, R. Scapens and S. Turley, “Does Financial Accounting Dominate Management Accounting—A Research Note,” Management Accounting Research, Vol. 3 No. 4, 1992, pp. 307-311. doi:10.1016/S1044-5005(92)70019-5
 P. L. Joshi, W. G. Bremser and J. Al-Ajmi, “Perceptions of Accounting Professionals in the Adoption and Imple mentation of a Single Set of Global Accounting Standards: Evidence from Bahrain,” Advances in Accounting, Incorporating Advances in International Accounting, Vol. 24, No. 1, 2008, pp. 41-48.
 I. T. Nelson, V. P. Vendrzyk, J. J. Quirin and R. D. Allen, “No, the Sky Is Not Falling: Evidence of Accounting Student Characteristics at FSA Schools,” Issues in Accounting Education, Vol. 17, No. 3, 2002, pp. 269-287.
 A. Hoffjan, P. Nevries and R. Stienemann, “Comparative Management Accounting-Literature Review on Similarities and Differences Between Management Accounting in Germanic and Anglophone Countries,” 2009. http://www.wiso.unidortmund.de/uc/de/textonly/content/V4/V44/docs/CMA_UK_Germany.pdf
 H. Etemadi, D. Z. Dianati, S. B. Bazaz and R. Parameswaran, “Culture, Management Accounting and Managerial Performance: Focus Iran,” Advances in Accounting, incorporating Advances in International Accounting, Vol. 25, No. 2, 2009, pp. 216-225.
 S. A. Reed and S. H. Kratchman, “A Longitudinal and Cross-sectional Study of Students’ Perceptions of the Importance of Job Attributes,” Journal of Accounting Education, Vol. 7, No. 2, 1989, pp. 171-193. doi:10.1016/0748-5751(89)90003-1