ارائه الگویی برای گزارشگری مالی و غیرمالی زیست‌محیطی با رویکرد فازی

1      Moneva, J. M. and B. Cuellar (2009). “The Value Relevance of Financial and Non-Financial Environmental Reporting”, Environmental and Resource Economics, Vol. 44, No. 3, pp. 441-456.

2      Firoz, C. M. and A. A. Ansari (2010). “Environmental Accounting and International Financial Reporting Standards (IFRS)”, International Journal of Business and Management, Vol. 5, No. 10, pp. 105-112.

3      Barako, D. G. and A. M. Brown (2008). “Corporate Social Reporting and Board Representation: Evidence from the Kenyan Banking Sector”, Journal of Management & Governance, Vol. 12, No. 4, pp. 309-324.

4      Jones, M. J. (2010). “Accounting for the Environment: Towards a Theoretical Perspective for Environmental Accounting and Reporting”, Accounting Forum, Vol. 34, No. 2, pp. 123-138.

5      Andrikopoulos, A. and N. Kriklani (2013). “Environmental Disclosure and Financial Characteristics of the Firm: The Case of Denmark”, Corporate Social Responsibility and Environmental Management, Vol. 20, No. 1, pp. 55-64.

6      Skouloudis, A.; Evangelinos, K.; and F. Kourmousis (2010). “Assessing Non-Financial Reports According to the Global Reporting Initiative Guidelines: Evidence from Greece”, Journal of Cleaner Production, Vol. 18, No. 5, pp. 426-438.

7      Arvidsson, S. (2011). “Disclosure of Non-Financial Information in the Annual Report: A Management-Team Perspective”, Journal of Intellectual Capital, Vol. 12, No. 2, pp. 277-300.

8      Oradi, J.; Jafari Jam, H.; and H. Zarei (2018). “International Financial Reporting Standards (IFRS): Benefits and Challenges for Investors”, Journal of Accounting Research, Vol. 8, No. 2, pp. 47-69. [In Persian]

9      Khozein, A.; Talebnia, G.; Garkaz, M.; and B. Bani Mahd (2017). “Investigating the Level of Financial Environmental Reporting Development in the Companies Listed on the Tehran Stock Exchange”, Journal of Health Accounting, Vol. 5, No. 2, pp. 28-46. [In Persian]

10  Pourzamani, Z. and D. Moinian (2016). “The Conformity of Qualitative Characteristics of Financial Reporting of the Universities of Medical Sciences with Public Sector Accounting Standards”, Journal of Health Accounting, Vol. 4, No. 3, pp. 20-44. [In Persian]

11  Jamshidi Navid, B. and Z. Noori (2014). “Investigating the Islamic Culture Values based on Hofstede Dimensions on Financial Reporting Transparency and Accountability Level (A Case Study: The Ministry of Health and Medical Education)”, Journal of Health Accounting, Vol. 2, No. 4, pp. 1-18. [In Persian]

12  Shoorvarzy, M. and M. Hedayat (2017). “Investigating the Impact of Hospital Information System on the Quality of Financial Reporting ( A Case Study: Mashhad Bentolhoda Hospital)”, Journal of Health Accounting, Vol. 6, No. 1, pp. 44-67. [In Persian]

13  Hoggett, J.; Edwards, L.; and J. Medlin (2003). Accounting in Australia, 5^th Edition, New York: John Wiley & Sons.

14  Vasarhelyi, M. A. and M. G. Alles (2008). “The “Now” Economy and the Traditional Accounting Reporting Model: Opportunities and Challenges for AIS Research”, International Journal of Accounting Information Systems, Vol. 9, No. 4, pp. 227-39.

15  Ashcroft, P. (2005). “Real-Time Accounting”, The CPA Journal, Vol. 75, No. 4, p. 22-44.

16  Sajadi, H. and A. Jalili (2007). “Environmental Accounting”, Accountant, Vol. 22, No. 2, pp. 19-28. [In Persian]

17  Alikhani, R. and M. Maranjori (2014). “Applying Theories of Environmental and Social Information Disclosure”, Accounting and Auditing Studies, Vol. 9, No. 3, pp. 46-73. [In Persian]

18  Sharafi, Z.; Payandeh, S.; and H. Ravanpak  (2015). “The Effect of Environmental Accounting  on Financial Reporting (A Case Study: Saipa Company)”, The 2^nd International Conference on Advanced Research in Management, Economics and Accounting, Kuala Lumpur-Malaysia, Karin Institute of Excellence, 24 December, Available at: https:// www.civilica.com/Paper-MRMEA02M RMEA02_312.html. [Online] [21 November 2015]

19  Darabi, R. and M. Akbari (2015). “Investigating the Effective Factors on Implementing Environmental Accounting”,Journal of Economics and Business Research, Vol. 6, No. 10, pp. 71-84. [In Persian]

20  Heidarpour, F. and M. Gharaney (2015). “The Effect of Environmental Accounting on Financial and Operating Indices of Manufacturing Companies”, Financial and Audit Accounting Research, Vol. 7, No. 26, pp. 39-50. [In Persian]

21  Alamshah, S. A. (2014). “Invetigating the Effective Factors on Environmental Management Accounting (EMA) Adoption”, Management Accounting, Vol. 7, No. 3, pp. 89-108.  [In Persian]

22  Talebnia, Gh.; Alikhani, R.; and M. Meranjouri (2013). “Assessment of the Quantity and Nature of Social and Environmental Information Disclosure in Iran”, The Iranian Accounting and Auditing Review, Vol .19, No. 69, pp. 43-60.

23  Acerete, B.; Gasca, M.; and F. Llena (2019). “Analysis of Environmental Financial Reporting in the Spanish Toll Roads Sector”, Spanish Journal of Finance and Accounting, Available at: https://doi.org/10.1080/02102412.2019.1591880, pp. 1-34. [Online][14 April 2019]

24  Imtiaz Ferdous, M.; Adams, C. A.; and G. Boyce (2019). “Institutional Drivers of Environmental Management Accounting Adoption in Public Sector Water Organisations. Accounting, Auditing & Accountability Journal, Available at: www.emeraldinsight.com /0951-3574.htm. [Online][10 June 2019]

25  Latan, H.; Jabbour, C. J. C.; Sousa Jabbour, A. B. L. D.; Wamba, S. F.; and M. Shahbaz (2018). “Effects of Environmental Strategy, Environmental Uncertainty and Top Management’s Commitment on Corporate Environmental Performance: The Role of Environmental Management Accounting”, Journal of Cleaner Production, Vol. 180, pp.  297-306.

26  Qian, W.; Hörisch, J.; and S. Schaltegger (2018). “Environmental Management Accounting and Its Effects on Carbon Management and Disclosure Quality”, Journal of Cleaner Production, Vol .174, pp. 1608-1619.

27  Ebimobowei, A. (2011). “A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies”, Asian Journal of Business Management, Vol. 3, No. 3, pp. 145-151.

28  Jamil, C. Z. M.; Alwi, K.; and R. Mohammed (2003). “Corporate Social Responsibility Disclosure in the Annual Reports of Malaysia Companies: A longitudinal Study”, Analysis, Vol. 10, No. 1, pp. 139-159.

29  Habibi, A.; Izadbar, S.; and A. Sarafrazi (2014). Fuzzy Multi Criteria Decision Making, 1^st Edition, Rasht: Symaye Danesh Publications.

30  Lin, C. J. and W. W. Wu (2008). “A Causal Analytical Method for Group Decision-Making under Fuzzy Environment”, Expert Systems with Applications, Vol. 34, No. 1, pp. 205-213.

31  Huang, Z.; Ni, Y.; Shen, C.; Wu, F. F.; Chen, S.; and B. Zhang (2000). “Application of Unified Power Flow Controller in Interconnected Power Systems-Modeling, Interface, Control Strategy, and Case Study”, IEEE Transactions on Power Systems, Vol. 15, No. 2, pp. 817-824.

32  Zhu, Q.; Huang, W.; and Y. Zhang (2011). “Identifying Critical Success Factors in Emergency Management Using a Fuzzy DEMATEL Method”, Safety Science, Vol. 49, No. 2, pp. 243-252.

33  Barbari Hazareh, S. and K. Loloei (2017). “Identifying Factors Affecting the Increase of Export Capacity of Small and Medium Enterprises”, (A Case Study: Zahedan City Transportation), 10^th International Conference of Economics and Management, Rasht, Islamic Azad University of Rasht, 7 March. [In Persian]

34  Stanley, L.; Deville, J.; and J. Montgomerie (2016). “Digital Debt Management: The Everyday Life of Austerity”, New Formations, Vol. 87, No. 87, pp. 64-82.

35  Zhang, K. Q. and H. H. Chen (2017). “Environmental Performance and Financing Decisions Impact on Sustainable Financial Development of Chinese Environmental Protection Enterprises”, Sustainability, Vol. 9, No. 12, pp. 22-60.

36  Searcy, C.; Dixon, S. M.; and W. P. Neumann (2016). “The Use of Work Environment Performance Indicators in Corporate Social Responsibility Reporting”, Journal of Cleaner Production, Vol. 112, pp. 2907-21.

37  Watson, L. (2015). “Corporate Social Responsibility, Tax Avoidance, and Earnings Performance”, The Journal of the American Taxation Association, Vol. 37, No. 2, pp. 1-21.

38  Aghili, S. M.; Khoshfar, Gh.; and S. Salehi (2009). “Social Capital and Responsible Environmental Behaviours in the North of Iran (A Case Study: Gilan, Mazandaran and Golestan Provinces)”, Journal of Agricultural Sciences and Natural Resources, Vol. 16, No. 1, pp. 236-250.

39  Mehraban, M.; Jandaghi Ghomi, M.; Eghdam, R.; and H. Ghorbani (2016). “Environmental Accounting”, Accounting and Auditing Studies, Vol. 5, No. 18, pp. 19-28. [In Persian]