چارچوبی مفهومی برای توسعه گزارشگری پایداری در بخش عمومی

ACCA. (2023). Sustainability reporting in the public sector: purpose، scope and fundamentals. https://www.accaglobal.com/content/dam/ACCA_Global/Technical/pubsect/PI-SUSTAINABILITY-REPORTING-PSv2.pdf.

Abdi, M, Kurdistani, Gh, Rezazadeh, Javad. (2019). Designing the coherent pattern of companies sustainability reporting.  Financial Accounting Research.  42: 23-44. (In Persian). DOI: 10.22108/far.2019.118585.1498  

Ahmadi Amin, E, Rahmani, A, Rezaei, Z, Homayoun, S, Maddahi, A. (2024). Services consulting and reassurance of internal auditing in sustainability reporting system. Professional Audit Research, 4(15): 98-125. (In Persian). DOI:  10.22034/jpar.2024.2018005.1258

Akhtarshenas, D, KhoddamiPoor, A, Pourheidari, O. (2018). The model of effective factors on corporate sustainability in Iran. Experimental Studies of financial accounting, 17(65): 175-201. (In Persian). DOI: 10.22054/qjma.2019.47002.2061

Alcaraz-Quiles. F. J. Navarro-Galera A. Ortiz-Rodrı´guez D. (2015). Factors determining online sustainability reporting by local governments, International Review of Administrative Sciences, Vol. 81(1): 79-109. DOI: 10.1177/0020852314541564

Anwar Khatibi, S. (2023). A review of the factors of sustainability reporting systems with an economic development approach, Socio-cultural changes, 77: 58-79. (In Persian). DOI: 10.30495/jscc.2023.1995440.2139

Ball, A; and Grubnic, S. (2007), Sustainability accounting and accountability in the public sector. In Unerman, J; Bebbington, J. and O’Dwyer, B. (Eds), Sustainability Accounting and Accountability (Routledge, London( . DOI: 10.4324/NOE0415384889.ch13

Behmanesh, S, Hejazi, R. (2022). Sustainability assurence and information asymmetry, 20^th International Accounting Conference. Khatam University. (In Persian).  http://openaccess.ir/c/accconf 20 / paper_57865.

Bonsón, E; Perea, D; & Bednárová, M. (2020). Environmental Disclosure as a Tool for Public Sector Legitimacy: A Twitter Intelligence Approach. International Journal of Public Administration in the Digital Age (IJPADA), 7(3), 1-31. DOI: 10.4018/IJPADA.2020070101

Biondi, L; Bracci، E. (2018). Sustainability، Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective. Sustainability ، 10، 3112. https://doi.org/10.3390/su10093112

Cahaya, Y.F; Prasetyo, J.H; Winarti, C.E; Erasashanti, A.P; Rachman, H.A. (2024), SMEs in Indonesia: How do market and entrepreneurial approaches shape dynamic capabilities and performance? Edelweiss Applied Science and Technology, 8 (3), 197-209. https://ideas.repec.org/a/ajp/edwast/v8y2024i3p197-209id923.html

Chartered Institute of Public Finance and Accountancy. (2021). Evolving Climate Accountability: A Global Review of Public Sector Environmental Reporting. Sustainability Report. 5-53. https://assets.publishing.service.gov.uk/media/619d250be90e07043e8ff378/FRAB_145__15__CIPFA_Sustainability_report_2021.pdf

Che Kasim, C. F; Yusoff, H; & Mohd Fahmi, F. (2024). Accountants’ roles in sustainability accounting and reporting: The preliminary findings. Corporate Governance and Organizational Behavior Review, 8(2), 50-59. https://doi.org/10,22495/cgobrv8i2p5 .

Cordery, C.J. and Hay, D. (2024). Public sector audit: new public management influences and eco-system driven reforms. Journal of Public Budgeting, Accounting & Financial Management. ISSN 3367-1096. https://doi-org.ez54.periodicos.capes.gov.br/10/1108/JPBAFM-0124-072023.

Dastbord, I. Shakeri, J, Seyyedinnejad, B. (2014). The effect of sustainability reporting on company reputation considering the moderating role of CEO opportunistic behavior. Quarterly Journal of Management and Accounting Research. 4(1): 240-259. (In Persian). https://jmar.ir/wp-content/uploads/2024/05/1403-00182.pdf   

Dumay, J. Guthrie J. Farneti. F. (2010). Gri Sustainability Reporting Guidelines For Public And Third Sector Organizations. Public Management Review. 12:4, 531-548. https://doi.org/14719037,2010,496266/10,1080

Domingues. A.R. Lozano. R. Ceulemans. K. Ramos. T. B. (2017). Sustainability reporting in public sector organisations: Exploring the relation between the reporting process and organisational change management for sustainability. Journal of Environmental Management. 192:292-301. https://doi.org/10.1016/j.jenvman.2017.01.074

Fateri, A, Hejazi , Rezvan. Mashayekhi , Beta . (2022). Presenting a Sustainability Reporting Model for Municipalities. Journal of Accounting Knowledge, 54: 59-86. (In Persian). DOI:  10.22103/jak.2023.20373.3786

Gholamrezaee, M, MahdaviKhou , M. (2023). Sustainability performance and reporting (with an executive approach). Termeh Publications. Tehran. (In Persian). https://pact.ir/shop/product.cfm?id=112    

 Gray, R. (2006). Social, environmental and sustainability reporting and organizational value creation: whose value? Whose creation? Accounting, Auditing and Accountability Journal, 19, 6, pp.793-819. http://dx.doi.org/10.1108/09513570610709872

Greiling, D. Albert Traxler, A. Stötzer, S. (2015)."Sustainability reporting in the Austrian, German and Swiss public sector", International Journal of Public Sector Management, Vol. 28 Iss 5/4pp. 404-428. https://doi.org/10.1108/IJPSM-04-2015-0064

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Grossi, Giuseppe; Hay, David; Kuruppu, Chamara e Neely, Daniel. (2023). Changing the boundaries of public sector auditing. Journal of Public Budgeting, Accounting Financial Management,35, 417-430. https://doi.org/10.1108/JPBAFM05-2023-0079

Hazaea, S.A; Zhu, J; Khatib, S.F.A. et al. (2022). Sustainability assurance practices: a systematic review and future research agenda. Environ Sci Pollut Res, 29, 4843-4846. DOI: https://doi.org/10.1007/s11356-021-17359-9

Herremans, I.M. (2020). Sustainability performance and reporting. Bussines xpert. https://www.businessexpertpress.com/books/sustainability-performance-and-reporting/

IFAC. (2023). Preparing for Sustainability Reporting and Assurance. https://www.ifac.org/knowledge-gateway/audit-assurance/publications/preparing-sustainability-reporting-and-assurance

IPSASB. (2023). Advancing Public Sector Sustainability Reporting. https://www.ipsasb.org/focus-areas/sustainability-reporting.   

Jasni, N. S; & Kamarudin, S. N. (2024). Trends and Insights in Sustainability Accounting in the Public Sector: Unveiling the Research Landscape. International Journal of Economics and Financial Issues, 14(4), 163-171. https://doi.org/10,32479/ijefi.16547  

Karen. Sanderson. (2021) What Does Climate Reporting Look Like in the Public Sector? IFAC.org،.  https://www.ifac.org/knowledge-gateway/discussion/what-does-climate-reporting-look-public-sector  

Kaur, A. and Lodhia, S. (2018), "Stakeholder engagement in sustainability accounting and reporting: A study of Australian local councils", Accounting, Auditing & Accountability Journal, Vol. 31, No.1, pp. 338-368. https://doi.org/10,1108/AAAJ-1901-2014-12  .

Khalili , M, Zabihi, A, Faghani Makrani , Kh. (2024). Modeling the impact of organizational culture and contingent factors on sustainability reporting with the economic performance approach(GRI201). Management Accounting and Auditing Knowledge, 13 (50) : 319-338. (In Persian). https://www.jmaak.ir/article_22277.html

Kordestani, Gh. (2021). Sustainability reporting, Hesabras Magazine, 116: 8-1. (In Persian).  https://www.hesabras.com/Content/media/article/Gozareshgari,%20Gh.%20Kordestani,%20Ph.D._-1.pdf   

Kordloo, M, R, Rahimzadeh, A, Mohammadi, B. (2017). The necessity of preparing sustainability reporting; its principles and structure . New Research in Management and Accounting . 2:105-114. (In Persian). https://civilica.com/doc/721960

Mahmoudi, R, Talebniya, Gh, Vakilifard, H, Ahmadi, F, Moradi Shahdadi, Kh. (2022). The pattern of sustainability reporting with approach of  grounded theory in listed companies of Tehran securities exchange, Quarterly Journal of Financial Economy, Issue 64, Volume 17: 207-221. (In Persian). https://doi.org/10.30495/fed.2023.705598   

Mashayekhi, B, Haqhi, A, Zare, Sh. (2021). Sustainability reporting in Morvarid petrochemical company. Accounting and Auditing Management Knowledge, Volume 10 , Number 39: 115-135 . (In Persian).   https://www.jmaak.ir/article_17996.html

Newberry, S. (2015). Public sector accounting: shifting concepts of accountability. Public Money & Management, 35(5)، 371–376. https://doi.org/10.1080/09540962.2015.1061180.

Rahmani, A, Mahmoud Khani, B. (2021). Environmental, social and governance reporting: standards and guidelines. Hesabras Magazine, 116:1-10. (In Persian).  https://www.doi.org/10.22034/jpar.2022.550623.1082

Rahmani, Ali. (2021). Accounting is not merely language of business. Hesabras Magazine, No. 116:1-7. (In Persian).   https://www.hesabras.com/Content/media/article/Hesabdari,%20A.%20Rahmani,%20Dr._-1.pdf  

Silva, K; Yapa, P; Vesty, G. (2020), The impact of accountability mechanisms on public sector environmental sustainability performance: A case study of Sri Lanka. Australasian Accounting Business and Finance Journal, 14(3), 38-55. https://doi.org/10.14453/aabfj.v14i3.4

Tabeli, M. (2023) . Sustainability reports in public sector organizations: Investigating the relationship between the reporting process and organizational change management for sustainability, First International Conference on Management Capability, Industrial Engineering, Accounting and Economics, Babol. (In Persian).  https://civilica.com/doc/1691310

Taghvi Goodarzi, M, Fazilat, F. (2021). Sustainability reporting challenges and environmental change for public sector accountants. Public Sector Accounting and Budgeting, 3 (5 ) : 66-77. (In Persian). DOI: https://www.psabjournal.ir/article_193000.html

Tommasetti, A. Mussari R. Maione G. Sorrentino D. (2020). Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation? Sustainability, 12: 2-19. DOI: https://doi.org/10.3390/su12051909

Yusoff, H.N. & Mohamed, Ahmad & Hadi, A.S. (2016). Sustainable development: What is the role of audit? Journal of Sustainability Science and Management, Vol. 11, Number 1, June 2016:99-122. https://sirc.idi.no/document-database/documents/academic-articles/55-sustainable-development-what-is-the-role-of-audit/file.

Zargarkucheh, N, SoroushRad, S. (2019). Reviewing the dimensions of financial sustainability in the public sector, Accounting and Budgeting in the Public Sector, 2: 24-36. (In Persian).  https://www.psabjournal.ir/article_193026.html   

Zenisek, T.J. 1979. “Corporate Social Responsibility: A Conceptualization Based on Organizational Literature.” The Academy of Management Review 4, no. 3, pp. 359–368. https://www.jstor.org/stable/257192