Talaei, Mona, Masoumi , Rasool, Pour Aghajan, Abbasali. “Developing a causal model of barriers to the advancement of sustainability accounting and financial reporting: a thematic analysis and DEMATEL approach.” Journal of Accounting & Financial Transparency, vol. 3, no. 2, 2025, pp. 49-76. 10.71965/aft.2025.1205448