کشف معماری رفتارهای فرانقش حسابداران: رویکردی مبتنی بر نظریه داده‌بنیاد برای ارتقای مسئولیت‌پذیری اجتماعی حرفه حسابداری

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Cha, Y., & Wong-On-Wing, B. (2025). The Effect of Control Justification on Employees' In-Role and Extra-Role Behaviors. Journal of Management Control, 1-29. https://doi.org/10.1007/s00187-025-00394-9

Chen, X., Schöni, L., Distler, V., & Zimmermann, V. (2025). Beyond Deterrence: A Systematic Review of the Role of Autonomous Motivation in Organizational Security Behavior Studies Proceedings of the 2025 CHI Conference on Human Factors in Computing Systems, https://doi.org/10.1145/3706598.3713122

Del Giudice, M., & Lodhi, R. N. (2024). A Systematic Review of Theories in ESG Disclosure Research. Sustainability Accounting, Management and Policy Journal, 15(3), 612-641.

Ghani, B., Malik, M. A. R., & Memon, K. R. (2024). Effects of Performance Appraisal on Employees' Extra-Role Behaviors and Turnover Intentions: A Parallel Mediation Model. Personnel Review, 53(9), 2413-2441. https://doi.org/10.1108/PR-10-2022-0707

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Guttena, R. K., Wu, C. H. J., & Atmaja, F. T. (2024). The Influence of Brand-Related Social Media Content on Customer Extra-Role Behavior: A Moderated Moderation Model. Journal of Product & Brand Management, 33(2), 220-233. https://doi.org/10.1108/JPBM-05-2022-3999

Heydari, A., Abbasi, H., & Karimi, F. (2023). Examining the Relationship Between Dark Personality Traits and the Tendency Toward Fraudulent Behaviors Based on a Test of Social Trust Theory. Empirical Accounting Research, 12(4), 105-130.

Heydari, M. (2023). The Mediating Role of Organizational Identity in the Relationship Between Social Responsibility, Work Engagement, and Organizational Citizenship Behavior. Quarterly Journal of Health Psychology and Social Behavior, 3(1), 28-41.

Huy, P. Q., & Phuc, V. K. (2023). Unfolding Sustainable Auditing Ecosystem Formation Path Through Digitalization Transformation: How Digital Intelligence of Accountants Fosters Digitalization Capabilities. Heliyon, 9(2), e13392. https://doi.org/10.1016/j.heliyon.2023.e13392

Ikechukwu, O., Anichebe, A. S., Emeka-Nwokeji, N., & Agubata, S. (2022). Sustainability Environmental Disclosure and Financial Performance of Oil and Gas Companies in Nigeria. Journal of Accounting and Financial Management, 6(4), 11-31.

Kafashpour, A., Eslami, M., & Sadat, S. (2023). The Effect of Customers' Perceptions of Corporate Social Responsibility on Their Extra-Role Behaviors: The Mediating Role of Emotional Brand Attachment and the Moderating Role of Spirituality. Marketing Management, 18(59), 113-128.

Kamali, S., Karami, R., & Kargarpoor, K. (2022). The Effect of Self-Efficacy on Job Performance with the Mediating Role of Mental Toughness among Accountants. Biannual Journal of Value and Behavioral Accounting, 7(13), 298-334.

Karimi, F., Pakmaram, A., Shahvalizadeh, A., & Babaei, G. (2025). Designing a Professional Identity Model for Accountants in Government Organizations. Accounting Advances, 12(1), 1-18.

Khader, W., Shosha, G. A., Oweidat, I. A., Al Omar, S., Alosta, M. R., & Nashwan, A. J. (2025). The Relationship Between Clinical Leadership Behaviors, Flourishing, and Extra-Role Behavior among Nurses: A Cross-Sectional Study. Journal of nursing management, 2025(1), 5438358. https://doi.org/10.1155/jonm/5438358

Khalili, M., Zabihi, A., & Faghani Makrani, K. (2024). Explaining a Model of the Effects of Organizational Culture and Contingency Factors on Sustainability Reporting with an Economic Performance Approach (GRI 201). Management Accounting and Auditing Knowledge, 13(50), 319-338.

Li, M., & Rabeeu, A. (2024). How Corporate Social Responsibility Motivation Drives Customer Extra-Role Behavior and Green Purchase Intentions: The Role of Ethical Corporate Identity. Sustainability, 16(13), 5611. https://doi.org/10.3390/su16135611

Lim, S. E. (2022). Job Crafting to Innovative and Extra-Role Behaviors: A Serial Mediation Through Fit Perceptions and Work Engagement. International Journal of Hospitality Management, 106, 103288. https://doi.org/10.1016/j.ijhm.2022.103288

Luksyte, A., Avery, D. R., & Parker, S. K. (2023). Extra-Role Behavior in the Workplace: A Systematic Review and Future Research Agenda. Journal of Management, 49(1), 1-45.

Mahmoudi, R., Talebnia, G., Vakilifard, H., Ahmadi, F., & Moradi Shahdadi, K. (2023). Presenting a Sustainability Reporting Model Using a Grounded Theory Approach in Companies Listed on the Tehran Stock Exchange. Financial Economics, 17(64), 207-222.

Mansour, G., Poursoleiman, E., Homayoun, S., Rezaei, Z., & Rezaee, Z. (2022). Business Sustainability Performance and Corporate Financial Performance: The Mediating Role of Optimal Investment. Managerial Finance, 48(9-10), 1432-1454. https://doi.org/10.1108/MF-01-2021-0040

Masih, S., Punchanathan, U. E., Naqshbandi, M. M., & Ahmed, F. (2025). How Inclusive Leadership Drives Change-Oriented Extra-Role Behaviors via Leader-Member Exchange and Trust in Leadership. Global Knowledge, Memory and Communication. https://doi.org/10.1108/GKMC-05-2024-0276

Meng, L., Li, D., Ma, E., & Du, J. (2024). How Family Motivation Affects Chinese Hotel Employees' Extra-Role Behaviors: A Serial Mediation Model from an Instrumental Perspective. International Journal of Hospitality Management, 116, 103625. https://doi.org/10.1016/j.ijhm.2023.103625

Miarni, I., & Ibrahim, M. A. (2025). The Role of Extra-Role Behavior in Improving Public Service Quality: A Literature Review. Kne Social Sciences, 10(18), 647-661. https://doi.org/10.18502/kss.v10i18.19493

Mirhadi, S. R., & Mirzaei, M. (2024). The Relationship Between Extra-Role Behaviors and Employee Procrastination in the Workplace: The Mediating Role of Career Plateau. Management and Accounting in the Third Millennium, 8(31), 160-178.

Mousavi, S. J. a.-D., Shafiei, M., & Safari, M. (2025). Explaining Proactive Auditing Behaviors: Identifying the Components and Factors Affecting Their Formation. Empirical Accounting Research, 14(1), 155-180.

Mukhtar, B., Shad, M. K., Woon, L. F., Haider, M., & Waqas, A. (2024). Integrating ESG Disclosure into the Relationship Between CSR and Green Organizational Culture Toward Green Innovation. Social Responsibility Journal, 20(2), 288-304. https://doi.org/10.1108/SRJ-03-2023-0125

Nguyen, D. M., & Yang, A. J. F. (2025). Cultivating Consumer Extra-Role Behaviors via Green Psychological Benefits: The Roles of Gratitude and Perceived Consumer Effectiveness. Journal of Hospitality Marketing & Management, 1-26. https://doi.org/10.1080/19368623.2025.2509673

Pătraș, L., Villajos, E., Soriano, A., & Djourova, N. P. (2025). The Green Happy Productive Worker: Environmental Satisfaction as Mediator Between Green Human Resource Practices and Green Extra-Role Behaviors in Social Economy Organizations. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.3210

Sadraei, H., & Noravesh, I. (2022). Designing a Model of Auditors' Proactive Behaviors Using a Grounded Theory Approach. Empirical Studies in Financial Accounting, 19(74), 1-32.

Shahmani, A. H., Manshei, H., Mared Jabr al-Makhsousi, A., & Mehdad, A. (2025). Predicting Extra-Role Behaviors Through Job Commitment, Organizational Loyalty, Perceived Stress, Perceived Justice, Conscientiousness, and Intrinsic Motivation among Faculty Members at Wasit University, Iraq. Occupational Medicine Quarterly, 17(1), 49-61.

Shakil, M. H., Munim, Z. H., Zamore, S., & Tasnia, M. (2024). Sustainability and Financial Performance of Transport and Logistics Firms: Does Board Gender Diversity Matter? Journal of Sustainable Finance & Investment, 14(1), 100-115. https://doi.org/10.1080/20430795.2022.2039998

Sharifi, S., Khoshrou Moeini, M., & Jafari, M. (2023). The Effect of Formal Professional Ethics on Corporate Social Responsibility with the Moderating Role of Organizational Culture. Empirical Accounting Research, 13(1), 75-98.

Tan, K. W., Tan, S. S., & Ng, T. H. (2022). Extra-Role Behavior in Professional Settings: The Role of Ethical Climate and Professional Commitment. Journal of Business Ethics, 179(4), 1121-1140.

Torkamani Tambaki, H., Dadizadeh Sarkhaei, Y., Alkiaei, & Torkamani Tambaki, H. (2022). The Relationship of Goal Clarity with Organizational Commitment and Extra-Role Behaviors: The Mediating Role of Public Service Motivation. Applied Studies in Management and Development Sciences, 7(44), 49-65.

Yasini, A., Adinehvand, M., & Moradi, R. (2025). The Effect of Job Burnout on Employees' Extra-Role Behaviors: The Roles of Hardiness Personality and Job Attitude. Psychological Research in Management, 11(2), 37-67.

Zimon, G., Arianpoor, A., & Salehi, M. (2022). Sustainability Reporting and Corporate Reputation: The Moderating Effect of CEO Opportunistic Behavior. Sustainability, 14(3), 1257. https://doi.org/10.3390/su14031257