Ahmadi E, Mohammadi P, Mokhatab Rafei F. Analyzing the Role of Behavioral Factors and Corporate Governance in the Capital Structure of Companies. fa 2023; 15 (58) : 2 URL: http://qfaj.mobarakeh.iau.ir/article-1-2695-fa.html [In Persian]
Akhtarshenas, D., Khodamipour, A. and pourheidari, O. (2020). Developing of Effective Factors Model on Corporate Sustainability in Iran. Empirical Studies in Financial Accounting, 17(65), 175-201. doi: 10.22054/qjma.2019.47002.2061 [In Persian]
Arduini, S., Manzo, M. and Beck, T. (2024). Corporate reputation and culture: the link between knowledge management and sustainability. Journal of Knowledge Management, 28 (4), 1020-1041. https://doi.org/10.1108/JKM-02-2023-0139
Badiei, M., Ebrahimi Sarve Oliya, M. H. and Sargolzaei, M. (2023). The Effect of Ownership Structure on the Corporate Financial Performance in Tehran Stock Exchange: a Dynamic Panel Data Analysis. Financial Management Perspective, 13(42), 63-90. doi: 10.48308/jfmp.2023.103950 [In Persian]
Ballou, B., Casey, R.J., Grenier, J.H. and Heitger, D.L. (2012). Exploring the strategic integration of sustainability initiatives: opportunities for accounting research. Accounting Horizons, 26 (2), 265-288. DOI:10.2308/acch-50088
Darabi, R. and Dolatshahi, M. (2025). The Effect of Artificial Intelligence on Budgeting Optimization and Financial Forecasting Accuracy in Management Accounting: A Case Study of Manufacturing Companies in Tehran Province. Strategic Management Accounting, 2(2), 21-42. doi: 10.22034/smajournal.2025.518968.1014 [In Persian]
Egan, M. (2018). Utilising accounting and accountants in the management of water efficiency, Australian Accounting Review, 28 (3), 356-373. https://doi.org/10.1111/ auar.12191
Fazl Talab H., & Jamshidi F. (2015). The role of human capital in organizational resilience and crisis management (case study of Rasht Municipality). Scientific Journal of New Research Approaches in Management and Accounting, 9(32), 1454-1460. Retrieved from https://majournal.ir/index.php/ma/article/view/3208 [In Persian]
Gulko, N., Gerardou, F.S. and Withanage, N. (2024). The Concept of Materiality in CSR and SDGs Reporting: Definitions, Interpretation, Application, and Sustainable Value Creation. Hunjra, A.I. and Hussainey, K. (Ed.) The Emerald Handbook of Ethical Finance and Corporate Social Responsibility, Emerald Publishing Limited, Leeds, 1-30. https://doi.org/ 10.1108/978-1-80455-406-720241001
Hagh parast, A. A., abbasi, M., salehi, A.H. and Vahedian Ghaffari, A. (2025). Investigating the Impact of Artificial Intelligence on the Quality of Managerial Accounting Information (A Case Study of Companies Listed on the Stock Exchange). (e227141). Strategic Management Accounting, 2(2), e227141 doi: 10.22034/smajournal.2025.512751.1009 [In Persian]
Hasanzadeh, S. and abdoulahi, M. (2024). Fitting the causal model of the effect of management accounting system and management decision-making style on management performance in small and medium enterprises of Kurdistan province. Journal of Management Accounting and Auditing Knowledge, 14(53), 151-168. https://www.jmaak.ir/article_23494.html [In Persian]
Helmi A. Boshnak, 2025. "The impact of corporate governance and ownership structure on the capital structure decisions of Saudi listed firms," Journal of Management & Governance, Springer; Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(2), pages 543-572, June.
Jadhav, D.S. and Sarangi, S. (2024). Corporate sustainability and performance: a bibliometric review for two decades. Benchmarking: An International Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/BIJ-07-2023-0467
Jafari, B., Khirolahi, F., chavoshani, M. and feizjavadian, H. (2024). Investigating the relationship between strategic management accounting and strategic environmental performance by considering the effects of environmental strategies. Journal of Management Accounting and Auditing Knowledge, 14(53), 187-200. [In Persian]
Johnstone, L. (2019). Theorising and conceptualising the sustainability control system for effective sustainability management. Journal of Management Control, 30 (1), 25-64. https://link.springer.com/article/10.1007/s00187-019-00277-w
khajeh hasani, M., rostamijaz, H., amiri, A. and dasineh, M. (2025). Providing a model of court accounting techniques to predict and reduce technological risk and legal risk in Iran's public sector. Journal of Management Accounting and Auditing Knowledge, 14(54), 263-273. [In Persian]
khalilpour, M., ramazani, J., ebrahimian, J., fallah, A. and kordani, H. (2025). Development of Strategic Management Accounting by Using Accounting Information Systems in the Face of Environmental Drivers. Journal of Management Accounting and Auditing Knowledge, 14(55), 193-207. [In Persian]
Kieschnick, Robert, Moussawi, Rabih. (2018). Firm age, corporate governance, and capital structure choices. Journal of Corporate Finance, https://doi.org/10.1016/j.jcorpfin.2017.12.011
Kurki, M. and Järvenpää, M. (2024). Engaging management accountants in corporate sustainability. Accounting, Auditing & Accountability Journal, 37(9), 100-127. https://doi.org/ 10.1108/AAAJ-02-2023-6292
Lambert, C. and Sponem, S. (2012). Roles, authority and involvement of the management accounting function: a multiple case-study perspective. European Accounting Review, 21(3), 565-589. DOI:10.1080/09638180.2011.629415
Malekhosseini,H. , ArabSalehi,M. and foroghi,D. (2025). The Effect of board of directors’ characteristics on Financial Performance through Innovative Managerial Accounting Techniques at Listed Companies. Journal of Management Accounting and Auditing Knowledge, 14(54), 17-36. [In Persian]
Masoumian, A., Kordestani, G. and Kazemi, H. (2025). Management Accounting in Public Sector: Application Status and Development Strategies. Journal of Management Accounting and Auditing Knowledge, 14(54), 347-359. [In Persian]
Mohaghegh, Arefeh and Jalali Chimeh, Fatemeh Sadat. (2024). Understanding the dynamics of capital structure, corporate governance and social responsibility in high and low leveraged companies. The Fourth National Conference of Business Administration, Entrepreneurship and Accounting of Iran. https://civilica.com/doc/2086171/
Niguidula, Hannah Krysta and Abante, Marmelo V. and Vigonte, Florinda, Organizational Behavior and Organizational Theory: Foundations, Applications, and Contemporary Insights (May 24, 2025). Available at SSRN: https://ssrn.com/abstract=5284019 or http://dx.doi.org/10.2139/ssrn.5284019
Sajjadirad, T. and Darabi, R. (2025). The Impact of ESG Performance on Financing Costs with the Moderating Role of Green Financing. (e233298). Strategic Management Accounting, 2(3), e233298 doi: 10.22034/smajournal.2025.538173.1101[In Persian]
Scarpellini, S., Marın-Vinuesa, L.M., Aranda-Uson, A. and Portillo-Tarragona, P. (2020). Dynamic capabilities and environmental accounting for the circular economy in businesses. Sustainability Accounting, Management and Policy Journal, 11(7), 1129-1158. https://doi.org/10.1108/SAMPJ-04-2019-0150
Sivanandan, P. (2024). Sustainability Reporting, Value Creation and Effective Corporate Governance: A Managerial Perspective", Ali, M., Choi-Meng, L., Puah, C.-H., Raza, S.A. and Sivanandan, P. (Ed.) Strategic Financial Management, Emerald Publishing Limited, Leeds, pp. 1-12. https://doi.org/10.1108/978-1-83608-106-720241001.
Sriram, Harish Kumar, Integrating generative AI into financial reporting systems for automated insights and decision support (December 27, 2022). Available at SSRN: https://ssrn.com/abstract=5232395 or http://dx.doi.org/10.2139/ssrn.5232395.
Umoh E., Boniface, Navigating Organizational Structures: How Formalization, Complexity, and Centralization Affect Adaptive Performance in the Workplace (May 05, 2025). Available at SSRN: https://ssrn.com/abstract=5249491 or http://dx.doi.org/10.2139/ssrn.5249491
Xu, Fasheng and Hou, Jing and Chen, Wei and Xie, Karen. (2025). Generative AI and Organizational Structure in the Knowledge Economy (May 05, 2025). Available at SSRN: https://ssrn.com/abstract=5242296 or http://dx.doi.org/10.2139/ssrn.5242296
Zhang, Weining, Generative AI and Organizational Design: A Dynamic Framework (June 25, 2025). Available at SSRN: https://ssrn.com/abstract=5318864 or http://dx.doi.org/10.2139/ssrn.5318864