TY  - JOUR
AU  - Shahidi, Sina
AU  - Amini Khouzani, Mohsen
AU  - Sarvi, Azam
AU  - Arabzadeh, Meysam
AU  -  Atarasadi, Maryam
TI  - 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 
JO  - Studies of ethics and behavior in accounting and auditing
VL  - 4
IS  - 4
SP  - 27
EP  - 58
PY  - 2025
DO  - 10.71907/sebba.2025.02031107800
ER  -