ابوالفتحی، حسن؛ نوراله‌زاده، نوروز؛ جعفری، محبوبه و خسروی‌پور، نگار (1399). بررسی پیامدهای کیفیت گزارشگری یکپارچه بر ارزش‌گذاری شرکت‌ها و عملکرد آتی شرکت با تاکید برنقش پیچیدگی و نیازهای تأمین منابع مالی خارجی. دانش حسابداری و حسابرسی مدیریت، 9(35)، 133-119.
رضایی، شعیب و کردستانی، غلامرضا (1401). بررسی روند سودمندی اطلاعات حسابداری از منظر ارتباط ارزشی. مجله دانش حسابداری، 13(4)، 22-1.
اسحق‌زاده، نیره؛ مهرگان، محمدرضا و ابویی‌اردکان، محمد (1396). کاربرد تئوری اتوپایسیس در مدیریت. مدیریت دولتی، 9(3)، 462-427.
حسن‌زاده‌رنگی، نیما؛ الهیاری، تیمور و خسروی، یلدا (۱۳۹۱). طراحی پرسشنامه شکست‌های شناختی شغلی: تعیین روایی و قابلیت اعتماد ابزار. سلامت کار ایران، ۹(۱)،۴۰-۲۹.
رضایی، فرزین؛ ترابیان، محسن و مختاری، فرشته (۱۳۹۸). ارتباط ارزش اطلاعات حسابداری در رویکرد گزارشگری یکپارچه. نشریه علمی تخصصی شباک، ۵(۳)، 80-67.
ستایش، محمدحسین و مهتری، زینب (1398). الگویی برای ارائه اطلاعات شرکت‌های ایرانی در قالب گزارشگری یکپارچه. پیشرفت‌های حسابداری، 11(1)، 142-105.
مرشدزاده، مهناز و قربانی، محمود (1394). چارچوب بین‌المللی گزارشگری یکپارچه. حسابدار رسمی، ۸8-۸4.
References
Aboalfathi, H., Nourollahzadeh, N., Jafari, M., & Khosravipour, N. (2021). Investigating the economic implications of integrated reporting quality with regard to the role of corporate characteristics. Empirical Research in Accounting, 11(2), 181-200 [In Persian].
Arora, M.P., Lodhia, S., & Stone, G. (2021). Enablers and barriers to the involvement of accountants in integrated reporting, Meditari Accountancy Research, 30(3), 676-709.
Brocklesby, J. (2011). From Building Environmental Representations to Structural Coupling—an Autopoietic Theory Perspective on the Theory and Practice of Strategic Management, Systems and Behavioral Research Science, 28(6), 618-630.
Conway, E. (2019). Quantitative impacts of mandatory integrated reporting, Journal of Financial Reporting and Accounting, 17(4), 604-634.
Cooke, F.L., Xie, Y., & Duan, H. (2016). Workers’ grievances and resolution mechanisms in Chinese manufacturing firms: key characteristics and the influence of contextual factors. The International Journal of Human Resource Management, 27(18), 2119-2141.
Cooray, Th., Senaratne, S., Gunarathne, A.D., Herath, R., & Samudrage, D. (2020). Does Integrated Reporting Enhance the Value Relevance of Information? Evidence from Sri Lanka, Sustainability, 12(2), 1-25.
Council Reporting Integrated International. (2013). Integrated Towards, century 21st the in value communicating: reporting.
Eshaghzadeh, N., Mehregan, M., & Abooyee Ardakan, M. (2017). Application of Autopoietic Theory in Management. Journal of Public Administration, 9(3), 427-462 [In Persian].
Guthrie, J., Manes Rossi, F., Orelli, R.L., & Nicolò, G. (2020). Investigating risk disclosures in Italian integrated reports. Meditari Accountancy Research, 28(6), 1149-1178.
Hahn, R., Reimsbach, D., & Schiemann, F. (2015). Organizations, climate change, and transparency: Reviewing the literature on carbon disclosure. Organization and Environment, 28, 80–102.
Iba, T. (2010). An Autopoietic Systems Theory for Creativity, Procedia - Social and Behavioral Sciences, 2(4), 6610-6625.
Jinga, G., & Dumitru, M. (2015). The management accounting tools and the integrated reporting. SEA-Practical Application of Science, 7(2), 45-50
Kılıç, M., Uyar, A., Kuzey, C., & Karaman, A.S. (2020). Does institutional theory explain integrated reporting adoption of Fortune 500 companies? Journal of Applied Accounting Research, 22(1), 114-137.
Lakshan, A.M.I., Low, M., & De Villiers, C. (2021). Management of risks associated with the disclosure of future-oriented information in integrated reports, Sustainability Accounting, Management and Policy Journal, 12(2), 241-266.
Lemma, T.T., Khan, A., Muttakin, M.B., & Mihret, D.G. (2019). Is integrated reporting associated with corporate financing decisions? Some empirical evidence. Asian Review of Accounting, 27(3), 425-443.
Maturana, H. (2002). Autopoiesis, structural coupling and cognition: a history of these and other notions in the biology of cognition. Cybernetics &Human Knowing, 9(3-4), 5-34.
Maturana, H.R., & Varela, F.J. (1987). The tree of knowledge: The biological roots of human understanding. New Science Library/Shambhala Publications.
Minagers, J. (2008). Can social systems be autopoietic? Assessing Luhmann's social theory. The Sociological Review, 50(2), 278-299.
Morshedzadeh, M., & Ghorbani, M. (2018). International Integrated Reporting Framework. Certified Public Accountant, 84-88 [In Persian].
Muttakin, M.B., Mihret, D., Lemma, T.T., & Khan, A. (2020). Integrated reporting, financial reporting quality and cost of debt. International Journal of Accounting & Information Management, 28(3), 517-534.
Noll, V.L., & Shupe, A.D. (1975). Contextual dimensions in attitudes as a function of group-originating identities. Sociological Focus, 8(1), 117-138.
Oktorina, M., Siregar, S.V., Adhariani, D., & Mita, A.F. (2021). The diffusion and adoption of integrated reporting: a cross-country analysis on the determinants. Meditari Accountancy Research, 30(1), 1-47.
Paucar-Caceres, A., Harnden, R., & Reichel, A. (2011). Autopoiesis, Systems Thinking and Systemic Practice: The Contribution of Francisco Varela. Systems and Behavioral Research Science, 28(6), 571-574.
Qian, W., Burritt, R., & Chen, J. (2016). The potential for environmental management accounting development in China. Journal of Accounting and Organizational Change, 11(1), 406–428.
Razeto-Barry, P. (2012). Autopoiesis 40 years later. A review and a reformulation. Origins of Life and Evolution of Biospheres, 42(6), 543-567.
Rezaei, F., Torabian, M., & Mokhtari, F. (2019). Relationship between the value of accounting information in the integrated reporting approach. Shabak Scientific Journal, 5(3), 67-80 [In Persian].
Rezaie, S., & Kordestani, G. (2022). A studying the accounting information decision-usefulness in value relevance perspective. Journal of Accounting Knowledge, 13(4), 1-22 [In Persian].
Robb, F.F. (1991). Accounting: A virtual autopoietic system? Systems practice, 4(1), 215–235.
Setayesh, M., Mehtari, Z. (2019). A Pattern to present information of Iranian firms in the form of integrated reporting. Accounting Developments, 11(1), 105-142 [In Persian].
Sim, A.B. (2009). Contextual perspectives of turnaround in Malaysian firms. Asia Paacific Business Review, 15(2), 199-216.
Thannhuber, M., Tseng, M.M., & Bullinger, H. (2001). An Autopoietic approach for building knowledge management systems in manufacturing enterprises. CIRP Annals, 50(1), 313-318.
Valentinov, V., & Hajdu, A. (2021). Integrating instrumental and normative stakeholder theories: a systems theory approach. Journal of Organizational Change Management, 34(4), 699-712.
Varela, F.G., Maturana, H.R., & Uribe, R. (1974). Autopoiesis: The organization of living systems, its characterization and a model. Biosystems, 5(4), 187-196.
Velte, P., & Stawinoga, M. (2016). Integrated reporting: the current state of empirical research, limitations and future research implications. Journal of Management Control, 28(2), 1-46
Veltri, S., Silvestri, A. (2020). The value relevance of corporate financial and nonfinancial information provided by the integrated report: A systematic review, Business Strategy and The Environment, 29(8), 3038-3054.
Villalbos, M., Palacios, S. (2021). Autopoietic theory, enactivism, and their incommensurable marks of the cognitive, Synthese, 198(2), 17-87.
Wachira, M.M., Berndt, T., & Romero, C.M. (2019). The adoption of international sustainability and integrated reporting guidelines within a mandatory reporting framework: Lessons from South Africa. Social Responsibility Journal, 16(5), 613-629.
)