TY - JOUR AU - Talaei, Mona AU - Masoumi , Rasool AU - Pour Aghajan, Abbasali TI - Developing a causal model of barriers to the advancement of sustainability accounting and financial reporting: a thematic analysis and DEMATEL approach JO - Journal of Accounting & Financial Transparency VL - 3 IS - 2 SP - 49 EP - 76 PY - 2025 DO - 10.71965/aft.2025.1205448 ER -