Developing a causal model of barriers to the advancement of sustainability accounting and financial reporting: a thematic analysis and DEMATEL approach

2025/07/28 by Talaei, Mona, Pour Aghajan, Abbasali, Masoumi, Rasool
#DEMATEL #Delphi #Sustainability accounting #development barriers #financial reporting #thematic analysis

paper · doi:10.71965/aft.2025.1205448

Abstract

Journal of Accounting & Financial Transparency,3(2),49-76

Related

• Progress: engaging with organisations in pursuit of improved sustainability accounting and performance
• Path dependence of accountants: Why are they not involved in corporate sustainability?
• Business Sustainability: A Theoretical and Integrated Perspective
• Debating accounting and sustainability: from incompatibility to rapprochement in the pursuit of corporate sustainability
• Institutional logics and practice variations in sustainability reporting: evidence from an emerging field