طراحی مدل تماتیک و رتبه‌بندی تفسیری پیشران‌های توسعه حسابداری بلاغت

References

Alawattage, Ch., Jayathileka, Ch., Hitibandara, R., Withanage, S. (2022). Moral economy, performative materialism, and political rhetorics of sustainability accounting. Critical Perspectives on Accounting, 95, 1025507 https://doi.org/10.1016/j.cpa.2022.102507.

Aly, D., El-Halaby, S., & Hussainey, K. (2018). Tone disclosure and financial performance: Evidence from Egypt. Accounting Research Journal, 31(1), 63-74 https://doi.org/10.1108/ARJ-09-2016-0123.

Attride-Stirling, J. (2001). Thematic networks: An analytic tool for qualitative research. Qualitative Research, 1(3), 385-405 https://doi.org/10.1177/146879410100100307.

Bourdieu, P. (2016). The specificity of the scientific field and the social conditions of the progress of reason. Social Science Information, 14(6), 18-31 https://doi.org/10.1177/053901847501400602.

Boyatzis, R.E. (1998). Transforming qualitative information: Thematic analysis andcode development, Sage Publications, Inc https://psycnet.apa.org/record/1998-08155-000.

Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77-101 https://www.tandfonline.com/doi/abs/10.1191/1478088706qp063oa.

Chariri, A. (2010). Rhetorics in financial reporting: An interpretive case study. The Jurnal Akuntansi dan Keuangan, 12(2), 84-103 https://doi.org/10.9744/jak.12.2.pp.%2053-70.

Chithambaranathan, P., Subramanian, N., & Palaniappan, P.K. (2015). An innovative framework for performance analysis of members of supply chains. Benchmarking: An International Journal, 22(2), 309-334

Craig, R., & Amernic, J. (2004). The deployment of accounting-related rhetoric in the prelude to a privatization. Accounting, Auditing & Accountability Journal, 17(1), 41–58 http://dx.doi.org/10.1108/09513570410525201.

Dadashi, I., & Norouzi, M. (2020). Investigating the mediating effect of financial reporting readability on the relationship between earnings management and cost of capital. Journal of Accounting Knowledge, 11(1), 135-157 DOI: 10.22103/jak.2020.11718.2629 [In Persian].

Dehghani Firouzabadi, H. (2012). A rationalist approach to the science of rhetoric, consequences and reflections. Research Journal of Literary Criticism and Rhetoric, 1(2), 21-34 https://jlcr.ut.ac.ir/article_35255.html [In Persian].

Doris, M., Merkl-Davies N., & Brennan, M. (2017). A theoretical framework of external accounting communication: Research perspectives. Traditions, and Theories, Accounting, Auditing & Accountability Journal, 30(2), 1-56 http://dx.doi.org/10.1108/AAAJ-04-2015-2039.

Epurescu-Pascovici, I. (2023). Medieval accountability: normativity, numeracy, and rhetoric from the institutional to the domestic sphere. The Calendar for the Humanities and Social Sciences, https://calenda.org/1014940.

Gelmini, L, Minutiello, V, Tettamanzi, P., and Comoli, M. (2021). Rhetoric, accounting and accountability: COVID-19 and the case of Italy. Sustainability, 13(8), 41-69 https://doi.org/10.3390/su13084100.

Gilani, A., Safari Gerayeli, M., Ramezani, J., & Rezaeyan, R. (2022). Designing a metaphor functional model of dialogic accounting: By Grounded Theory and Fuzzy interpretive matrix analysis. Journal of Accounting Knowledge, 13(3), 195-227 DOI: 10.22103/jak.2021.18394.3603 [In Persian].

Giovannoni, E., Napier, Ch, J. (2022). Multimodality and the Messy Object: Exploring how rhetoric and materiality engage, Organization Studies, 1(1), 1-18 https://doi.org/10.1177/01708406221089598.

Green, S.E. (2004). A rhetorical theory of diffusion. Academy of Management Review, 29(4), 653-669 DOI: 10.5465/AMR.2004.14497653.

Grossi, G., Biancone, P.P., Secinaro, S., & Brescia, V. (2021). Dialogic accounting through popular reporting and digital platforms. Meditari Accountancy Research, https://doi.org/10.1108/MEDAR-01-2021-1163

Henwood, K.L. & Pigeon, N.R. (1992). Qualitative research and psychological theorizing. British Journal of Psychology, 83(1), 97-111 https://doi.org/10.1111/j.2044-8295.1992.tb02426.x.

Higgins, C., & Walker, R. (2012). Ethos, logos, pathos: Strategies of persuasion in social/environmental reports. Account Forum, 36(2), 194–208 https://ideas.repec.org/a/eee/accfor/v36y2012i3p194-208.html.

Hoque, Z., Mai, K., & Ozdil, E. (2022). Accounting as rhetorical devices during the COVID-19 pandemic: evidence from Australian universities. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 168-192 https://doi.org/10.1108/JPBAFM-09-2021-0137.

Jalali, R. (2012). Sampling in qualitative research, Journal of Qualitative Research in Health Sciences, 1(4), 310-320 https://www.sid.ir/paper/215407/fa [In Persian].

Jayasinghe, K., & Uddin, S. (2019). Continuity and change in development discourses and the rhetoric role of accounting. Journal of Accounting in Emerging Economies, 9(3), 314-334 https://doi.org/10.1108/JAEE-01-2018-0011.

Jiménez-Angueira, C.E., Nwaeze, E., & Park, S.J. (2021). The effect of conservative financial reporting and tax aggressiveness on the market valuation of unrecognized tax benefits. Asian Review of Accounting, 29(2), 150-172 https://doi.org/10.1108/ARA-07-2020-0111.

Johnston, A., Di Gangi, P.M., Bélanger, F., Crossler, R.E., Siponen, M., Warkentin, M., & Singh, T. (2023). Seeking rhetorical validity in fear appeal research: An application of rhetorical theory. Computers & Security, 125(2), 73-90 https://doi.org/10.1016/j.cose.2022.103020.

Jones, A., & Willis, M. (2003). The challenge of XBRL: business reporting for the investor. Balance Sheet, 11(3), 29-37 https://doi.org/10.1108/09657960310491172.

Jonsen, K., & Jehn, K.A. (2009). Using triangulation to validate themes in qualitative studies. Qualitative Research in Organizations and Management, 4(2), 123-150 https://doi.org/10.1108/17465640910978391.

Koozehgar, P., Pourzamani, Z., Tavangar, A., & Madanchi Zaj, M. (2021). Investigating the effect of philosophical attitude on understanding the level of readability of international financial reporting standards. Management Accounting, 14(49), 1-14 https://journals.srbiau.ac.ir/article_18300.html [In Persian].

Krishnakumar, S., Berdanier, C., Lauff, C., McComb, Ch., & Menold, J. (2022). The story novice designers tell: How rhetorical structures and prototyping shape communication with external audiences. Design Studies, 82(1), 123-141 https://doi.org/10.1016/j.destud.2022.101133.

Littlejohn, S.W., & Foss, K.A. (2011). Theories of human communication. Tenth Edition, Waveland Press, Long Grove IL https://www.amazon.com/Theories-Human-Communication-Stephen-Littlejohn/dp/1577667069.

Malthus, S., & Fowler, C. (2009). Perceptions of accounting: A qualitative New Zealand study. Pacific Accounting Review, 21(1), 26-47 https://doi.org/10.1108/01140580910956849.

Marriott, P., & Mcguigan, N. (2018). Visual metaphor and visual tools in accounting education. Accounting Education, 27(6), 549-551 https://doi.org/10.1080/09639284.2018.1541520.

McLeod, M.S., Sears, J.B., Chandler, G.N., Payne, G.T., & Brigham, K.H. (2022). Rhetoric, risk, and investment: Letting the numbers speak for themselves. Journal of Management Studies, 59(7), 1657-1687 https://doi.org/ 10.1111/joms.12812.

Melissa Walters York, L. (1996). Metaphor in accounting discourse. Accounting, Auditing & Accountability Journal, 9(5), 45-70 https://doi.org/10.1108/09513579610367242.

Nwagbara, U., & Belal, A. (2019). Persuasive language of responsible organisation? A critical discourse analysis of corporate social responsibility (CSR) reports of Nigerian oil companies. Accounting, Auditing & Accountability Journal, 32(8), 2395-2420 https://doi.org/10.1108/AAAJ-03-2016-2485.

Paugam, L., Stolowy, H., & Gendron, Y. (2021). Deploying narrative economics to understand financial market dynamics: An analysis of activist short sellers' rhetoric. Contemporary Accounting Research, 38(3), 1809-1848 https://doi.org/10.1111/1911-3846.12660.

Price, M., Harvey, C., Maclean, M., & Campbell, D. (2018). From cadbury to kay: Discourse, intertextuality and the evolution of UK corporate governance. Accounting, Auditing & Accountability Journal, 31(5), 1542-1562 https://doi.org/10.1108/AAAJ-01-2015-1955.

Qian, Y., & Sun, Y. (2021). Bibliometric analysis of literature on narrative discourse in corporate annual reports (1990–2019). Quality & Quantity, https://doi.org/10.1007/s11135-021-01135-5.

Rahnamay Roodposhti, F., & Nejad Toolami, B. (2016). Management accounting ontology in the context of postmodernity (performativity, actant-network and applications). Management Accounting, 9(29), 1-13 https://journals.srbiau.ac.ir/article_9215.html [In Persian].

Ranjbar, H., Akbar Haghdoost, A., Salsali, M., Khoshdel, A., Soleimani, M., & Bahrami, N. (2012). Sampling in qualitative research: A Guide for beginning, Annals of Military and Health Sciences Research, 10(3), 238-250 https://www.sid.ir/paper/96654/fa [In Persian].

Rutherford, B.A. (2002). The production of narrative accounting statements: An exploratory study of the operating and financial review. Journal of Applied Accounting Research, 6(3), 25-56 https://doi.org/10.1108/96754260280001031.

Semeen, H., & Islam, M. (2021). Social impact disclosure and symbolic power: Evidence from UK fair trade organizations. Critical Perspectives on Accounting, 79(1), 76-98 https://doi.org/10.1016/j.cpa.2020.102182.

Sushil, A. (2017^a). Multi- criteria valuation of flexibility initiatives using integrated TISM–IRP with a big data framework. Production Planning & Control, 28(11/12), 999-1010

Taftiyan, A., Nazmi Ardakani, M., & Fotouhi Khankahdani, M. (2021). Evaluating the impact of the categories of the Forward-Looking information disclosure pattern. Financial Accounting Knowledge, 8(28), 65-92 https://jfak.journals.ikiu.ac.ir/article_2374.html?lang=en [In Persian].

Wang, W., Zhao, Y., Wu, Y.J., & Goh, M. (2023). Does endorsement rhetoric matter in citizen science? International Journal of Science Education, Part B, https://doi.org/10.1080/21548455.2022.2152295.

Wastell, D.G. (2001). Barriers to effective knowledge management: Action research meets grounded theory. Journal of Systems&Information Technology, 5(2), 21–35 https://doi.org/10.1108/13287260180000764.

Yan, B., Aerts, W., & Thewissen, J. (2019). The in formativeness of impression management: Financial analysts and rhetorical style of CEO letters. Pacific Accounting Review, 31(3), 462-496 https://doi.org/10.1108/PAR-09-2017-0063.

Yen, A.C., Riley, T.J., & Liao, P. (2017). Chinese vs US investors’ reactions to accounting narratives: An experiment. Asian Review of Accounting, 25(4), 526-548 https://doi.org/10.1108/ARA-12-2016-0144.