Aghaalizadeh Darandashi, Amir, Gholamreza Zomorodian, Fatemeh Samadi, and Hossein Badiei. “Developing a Qualitative Model of Artificial Intelligence Based on Accounting Procedures”. Business, Marketing, and Finance Open (July 1, 2025): 1–11. Accessed August 26, 2025. https://bmfopen.com/index.php/bmfopen/article/view/151.