Aggestam, C. (2002). Accountability and political economy: The emergence of critical accounting research. Critical Perspectives on Accounting, 13(3), 281–304.
Arnold, P. J. (2009). Global financial crisis: The challenge to accounting research. Accounting, Organizations & Society, 34(6), 803–809.
Baker, C. R., & Battner, M. S. (1997). Interpretive and critical research in accounting: A commentary on its absence from mainstream accounting research. Critical Perspectives on Accounting, 8, 293–310.
Birkett, W. P. (1993). Competency based standards for professional accountants in Australia and New Zealand. Sydney: Australian Society of Certified Practicing Accountants.
Bohman, J. (2005). Critical theory. In E. N. Zalta (Ed.), The Stanford encyclopedia of philosophy (Fall 2005 Edition). Stanford University. Retrieved from https://plato.stanford.edu/entries/critical-theory/
Boyce, G. (2004). Critical accounting education: Teaching and learning outside the circle. Critical Perspectives on Accounting, 15(4–5), 565–586.
Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39–48.
Chiapello, E. (2007). Accounting and the birth of the notion of “performance” in the field of management. European Accounting Review, 16(1), 7–36.
Chow, C. W. (1986). The use of accounting information in managerial performance evaluation. Journal of Accounting Research, 24(Suppl.), 1–26.
Cooper, C. (2015). Accounting for the fictitios: A Marxist contribution to understanding accounting’s roles in the financial crisis. Critical Perspectives on Accounting, 30, 63–82.
Cooper, C., & Hopper, T. (2018). Critical accounting in action: Lessons learned from engaging research with practice. Accounting, Organizations & Society, 70, 1–10.
Deegan, C., Rankin, M., & Voght, P. (2002). Firms’ disclosure reactions to major social incidents: Australian evidence. Accounting Forum, 24(1), 101–130.
DeSimone, L. M., Moseley, J. L., & Wong, L. (2019). Developing a comprehensive maturity model for critical accounting practices: A multidimensional approach. Journal of Accounting & Organizational Change, 15(4), 483–502.
Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), 65–91.
EFQM. (2020). The EFQM model. European Foundation for Quality Management.
Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st century business. Oxford: Capstone Publishing.
Ferri, P., Lusiani, M., & Pareschi, L. (2016). Accounting for accounting history: An exploratory study through topic modeling approach. Department of Management, Università Ca'Foscari Venezia Working Paper.
Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston: Pitman.
Gallhofer, S., & Haslam, J. (2003). Accounting and emancipation: Some critical interventions. Routledge.
Ghasemi, H., et al. (2021). The role of transparency in accounting for advancing social welfare. Accounting & Social Development Studies, 17(2), 89–110.
Ghasemi, M., & Raeeszadeh, A. (2020). Critical theory in accounting based on Jeremy Bentham's perspective. Studies of Human Islamic Sciences, 6(21), 76–88. (In Persian)
Gholami, A., & Nezampour, E. (2022). Theoretical study of representation theory in accounting research. Research in Accounting & Economic Sciences, 6(4), 11–18. (In Persian)
Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. Prentice Hall.
Gray, R., Owen, D., & Maunders, K. (1987). Accountability, social responsibility and a new public sector management: A critical evaluation. Critical Perspectives on Accounting, 1(1), 71–96.
Guy, S., et al. (2019). Critical accounting and its role in enhancing accountability and reducing social inequality. Journal of Critical Accounting Research, 8(1), 12–30.
Habermas, J. (1984). The theory of communicative action: Reason and the rationalization of society (Vol. 1). Beacon Press.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). Multivariate data analysis. Pearson.
Hammer, M. (2007). The process audit. Harvard Business Review, 85(4), 111–123.
Held, D. (1980). Introduction to critical theory: Horkheimer to Habermas. Berkeley: University of California Press.
Heydari, G., Nikoomaram, H., Banimahd, B., & Vakilifard, H. R. (2022). Explain the perspective of social exchange in the willingness to whistleblowing of accounting misconducts in the shadow of dark personality traits of financial monitors. Journal of Accounting Advances, 14(1), 1–36. (In Persian)
Hood, C. (1991). A public management for all seasons? Public Administration, 69(1), 3–19.
Hopwood, A. G. (1987). The archaeology of accounting systems. Accounting, Organizations & Society, 12(3), 207–234.
Huber, W. D. (2015). The research–publication complex and the construct shift in accounting research. International Journal of Critical Accounting, 7(1), 1–48.
International Federation of Accountants (IFAC). (2003). International education standards for professional accountants. New York: IFAC.
Jahangirnia, H., & Bakhtiari, M. (2017). Critical accounting procedures in quality analysis and information disclosure. Accountant Journal, 33(3), 59–65. (In Persian)
Jahangirnia, H., Rahnamay-Roodposhti, F., & Vakilifard, H. R. (2017). The quality of critical accounting procedures effect on information asymmetry. Management Accounting, 10(33), 1–12. (In Persian)
James, K. (2008). A critical theory and postmodernist approach to the teaching of accounting theory. Critical Perspectives on Accounting, 19(5), 643–676.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Kerzner, H. (2019). Using the project management maturity model: Strategic planning for project management. John Wiley & Sons.
Khajavi, Sh., & Neamatollahi, Z. (2020). Critical theory and its role in accounting. Management Accounting, 13(44), 73–86. (In Persian)
Kline, R. B. (2015). Principles and practice of structural equation modeling. Guilford Press.
Laughlin, R. (1991). Environmental disturbances and organizational transitions and transformations: Some alternative models. Organization Studies, 12(2), 209–232.
Morgan, G. (1988). Accounting as a reality construction: Towards a new epistemology for accounting practice. Accounting, Organizations & Society, 13(5), 477–485.
Noorhosseini Niyaki, S. H., Meshki Miavaghi, M., & Barari Nokashti, S. (2024). Identifying and prioritizing the factors related to agency theory, government shortcomings and the consequences of critical theory maturity in accounting and the quality of social benefits. Empirical Studies in Financial Accounting. (In Persian) https://doi.org/10.22054/qjma.2024.81824.2611
Noorhosseini-Niaki, S. H., & Shabani-Samghabadi, M. (2021). Ethics in accounting and examining critical thinking and critical realism in ethics and accounting. Proceedings of the 1st International Conference on the Mutation of Management Science, Economics & Accounting. (In Persian)
Paisey, C., & Paisey, N. J. (2020). Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy. Critical Perspectives on Accounting, 68, 1–22. https://doi.org/10.1016/j.cpa.2019.102162
Paulk, M. C., Curtis, B., Chrissis, M. B., & Weber, C. V. (1993). Capability maturity model for software. Software Engineering Institute.
Pazzi, S., & Ekaterina, S. (2023). NGOs, public accountability, and critical accounting education: Making data speak. Critical Perspectives on Accounting, 92, 102362. https://doi.org/10.1016/j.cpa.2022.102362
Pereira, R., & Serrano, J. (2020). A review of methods used on IT maturity models development: A systematic literature review and a critical analysis. Journal of Information Technology, 35(2), 161–178. https://doi.org/10.1177/0268396220901537
Perksis, S., Lewis, A., & Lal, K. (2022). Can critical accounting perspectives contribute to the development of ocean accounting and ocean governance? Marine Policy, 136, 104901. https://doi.org/10.1016/j.marpol.2021.104901
Rahmani, A., Mollanazari, M., Faal Ghayoumi, A., Mahmoudkhani, M., Behbahaninia, P. S., Parsaei, M., Ghadirian Arani, M. H., & Khadivar, A. (2022). Design of the financial management and accounting maturity model for public sector entities. Accounting & Auditing Review, 29(2), 287–310.
Riahi-Belkoi, A. (2002). Accounting theory (A. Parsaian, Trans.). Cultural Research Office. (In Persian)
Richardson, A. J. (2015). Quantitative research and the critical accounting project. Critical Perspectives on Accounting, 32, 67–77. https://doi.org/10.1016/j.cpa.2014.10.001
Samimi, S. (2023). The pattern restricting monopolism and negative Machiavellian property of auditors with emphasis on critical theory. Financial Accounting Knowledge, 10(2), 185–215. (In Persian)
Sepasi, S., & Ramezani, M. J. (2020). The use of environmental management accounting (EMA) for identifying environmental costs. Journal of Accounting & Auditing Studies, 9(35), 37–48. (In Persian)
Sepasi, S., Bayat, M., & Mirashrafi, Z. (2019). Accounting thought paradigms. Accounting & Auditing Studies, 7(28), 47–60. (In Persian)
Smith, M. (2015). Research methods in accounting (3rd ed.). SAGE Publications Ltd.
Smyth, S., Uddin, S., & Lee, B. (2022). Subject, method and praxis – Conducting critical studies in accounting research. Critical Perspectives on Accounting, 86*, 10–24. https://doi.org/10.1016/j.cpa.2021.102309
Strauss, A., & Corbin, J. (1998). Basics of qualitative research: Techniques and procedures for developing grounded theory (2nd ed.). Sage Publications.
Thompson, J., & Smith, R. (2020). Policy and governance impacts on financial reporting transparency. International Journal of Accounting & Policy Research, 22(3), 50–65.
Tinker, A. M. (1985). Theories of the firm and accounting: The economic and political implications of accounting choice. Critical Perspectives on Accounting, 1(1), 81–109.