@article{
  author = {Shahidi, Sina, Amini Khouzani, Mohsen, Sarvi, Azam, Arabzadeh, Meysam,  Atarasadi, Maryam},
  title = {A New Approach to Management Accounting: The Initial Loose-Joint Model, Complementary Theoretical Frameworks, and the Operational Model of Loose-Joint Based on Cognitive, Cultural, and Normative Elements },
  journal = {Studies of ethics and behavior in accounting and auditing},
  year = {2025},
  volume = {4},
  number = {4},
  pages = {27-58},
  doi = {10.71907/sebba.2025.02031107800}
}