Shahidi, Sina, Amini Khouzani, Mohsen, Sarvi, Azam, Arabzadeh, Meysam, Atarasadi, Maryam. “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 .” Studies of ethics and behavior in accounting and auditing, vol. 4, no. 4, 2025, pp. 27-58. 10.71907/sebba.2025.02031107800