طراحی مدل کارکرد استعاره حسابداری گفتمان: نظریه داده ‌بنیاد و تحلیل ماتریس تفسیری فازی (FISM)

References

Adger, W.N. & Whitby, M.C. (1993). Natural-resource accounting in the land-use sector: Theory and practice. European Review of Agricultural Economics, 20(1), 77-97.

Ahmadpour, A., & Ghahramani, H. (2010). Study of accounting information’s reliability qualitative characteristic in earning quality measures of Companies. Accounting and Auditing Review, 16(4), 44-63 [In Persian].

Ajmera, P., & Jain, V. (2020). A fuzzy interpretive structural modeling approach for evaluating the factors affecting lean implementation in Indian healthcare industry, International Journal of Lean Six Sigma, 11(2), 376-397.

Akyuz, E., & Celik, E. (2015). A Fuzzy DEMATEL method to evaluate critical operational hazards during gas freeing in crude oil tankers. Journal of Loss Prevention in the Process Industries, 38(2), 243-253.

Aleksandrov, E., Bourmistrov, A., & Grossi, G. (2019). Participatory budgeting as a form of dialogic accounting in Russia: Actors’ institutional work and reflexivity trap, Accounting. Auditing & Accountability Journal, 31(4), 1098-1123.

Almqvist, R., Grossi, G., Van Helden, G.J., & Reichard, C. (2013). Public sector governance and accountability. Critical Perspectives on Accounting, 24(7/8), 479-487.

Aly, D., El-Halaby, S., & Hussainey, K. (2018). Tone disclosure and financial performance: Evidence from Egypt. Accounting Research Journal, 31(1), 63-74.

Amernic, J., & Craig, R. (2009). Understanding accounting through conceptual metaphor: Accounting is an Instument? Critical Perspectives on Accounting, 20(8), 875-883.

Aversano, N., Polcini, P.T., Sannino, G., & Agliata, F. (2019). Integrated popular reporting as a tool for citizen involvement in financial sustainability decisions, in Caruana, J., Brusca, I., Caperchione, E., Chen, S. and Manes Rossi, F. (Eds). Financial Sustainability of Public Sector Entities, Palgrave Macmillan, Cham, Switzerland, 185-205.

Bebbington, J., Brown, J., Frame, B., & Thomson, I. (2007). Theorizing engagement: The potential of a critical dialogic approach. Accounting, Auditing and Accountability Journal, 20(3), 356-381.

Bellucci, M., Simoni, L., Acuti, D., & Manetti, G. (2019). Stakeholder engagement and dialogic accounting: Empirical evidence in sustainability reporting. Accounting, Auditing & Accountability Journal, 32(5), 1467-1499.

Bergmann, M. (1979). Metaphor and formal semantic theory. Poetics, 8(1/2), 213-230.

Bordt, M. (2018). Discourses in ecosystem accounting: A survey of the expert community, Ecological Economics, 144(3), 82-99.

Brown, J. (2009). Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously. Critical Perspectives on Accounting, 20(3), 313-342.

Corrigan, L.T. (2018). Budget making: the theatrical presentation of accounting discourse. Critical Perspectives on Accounting, 55(4), 12-32.

Craig, R.T. (1999). Communication theory as a field. Communication Theory, 9(2), 119-161.

Craig, R.T. (2008). Communication as a field and discipline, in Donsbach, W. (Ed.), The International Encyclopedia of Communication, Wiley-Blackwell, Malden MA, 2(2), 675-688.

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.

Esmaeilpour, R., Azar, A., & ShahMohammadi, M. (2017). An interpretative structural model on effective factors of the suppliers’ selection based on CSR. Industrial Management Studies, 15(47), 45-70 [In Persina]

Etemadi, H., Maroufi, A., & Mohammadi shad, Z. (2020). The subtle financialization discourse in Iranian accounting procedures. Empirical Studies in Financial Accounting, 17(67), 27-56 [In Persian].

Glaser, B.G. (1992). Theoretical sensitivity: Advances in the methodology of grounded theory. Mill Valley, Calif.: Sociology Press.

Godowski, Ch., Negre, E., & Verdier, M.A. (2021). Toward dialogic accounting? Public accountants’ assistance to works councils − A tool between hope and illusion. Critical Perspectives on Accounting, 69(3), 124-149.

Gray, R., Brennan, A., & Malpas, J. (2014). New accounts: Towards a reframing of social accounting. Accounting Forum, 38(4), 258-273.

Grossi, G., Biancone, P.P., Secinaro, S., & Brescia, V. (2021). Dialogic accounting through popular reporting and digital platforms. Meditari Accountancy Research, 29(7), 75-93.

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

Kingston, K.L., Furneaux, C., De Zwaan, L., & Alderman, L. (2020). From monologist to dialogic: Accountability of nonprofit organizations on beneficiaries’ terms. Accounting, Auditing & Accountability Journal, 33(2), 447-471.

Littlejohn, S.W., & Foss, K.A. (2011). Theories of human communication. Tenth edition, Waveland Press, Long Grove IL.

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

Mcgoun, E.G., Bettner, M.S., & Coyne, M.P. (2007). Pedagogic metaphors and the nature of accounting signification. Critical Perspectives on Accounting, 18(2), 213-230.

Mehrani, S., & Nazemi, A. (2007). Investigating international accounting synchronization using Hegel's dialectical perspectives on coherence and knowledge. Journal of Accounting, 187(2), 44-35 [In Persian].

Walters York, M.L. (1996). Metaphor in accounting discourse, Accounting. Auditing & Accountability Journal, 9(5), 45-70.

Mirzayee, S., Abdoli, M., & Koushki Jahromi, A. (2020). Financial reporting language bad on aggressive financial reporting investor protection. Empirical Studies in Financial Accounting, 17(65), 109-138 [In Persian].

Piotrowski, S., Grimmelikhuijsen, S., & Deat, F. (2019). Numbers over narratives? How government message strategies affect citizens’ attitudes. Public Performance and Management Review, 42(5), 1005-1028.

Ramezan Ahmadi, M. (2009). Applying normative approach vs. positive approach in theorizing process in accounting: an analytical comparison. Journal of Financial Accounting Research, 1(1), 71-88 [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.

Sami, S., Khosravipour, N., & Lashgari, Z. (2021). Effect of dialectical metaphor of auditors' negotiation maturity process. Journal of Accounting Knowledge, 13(1), 121-139 [In Persian].

Strauss, A.L., & Corbin, J. (1998). Basics of qualitative research: Grounded theory: Procedures and Technique. (2nd Edition); Sage, Newbury Park, London.

Valiyan, H., Koushki Jahromi, A., & Boudlayee, H. (2020). New metaphors and applications in management, andisheh ehsan publications, by David Brex, Tehran [In Persian].

Webber, B. (2006). Accounting for discourse relations: Constituency and dependency, Variations on Themes by Ronald M. Kaplan, CSLI Publications.

Whittington, G. (1987). Positive accounting: A review article. Accounting and Business Research, 2(2), 327-336.

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.

Yusuf, J.E.W., & Jordan, M.M. (2012). Effective popular financial reports: the citizen perspective. Journal of Government Financial Management, 61(4), 44-49.

Zambo, F., & Beltrachi, G. (2016). City of Turin’s (Italy) populaf financial Reporting is credit positive. Moody’s Public Sector Europe.

Zulkifli, N., & Abdullah, L. (2015). Integration of fuzzy AHP and interval type-2 fuzzy DEMATEL: An application to human resource management. Expert Systems with Applications, 42(9), 4397-4409.