ZarifFard, A. (1999). The problem of ambiguity and lack of clarity in accounting. Accounting and auditing reviews, 8(27), 33-55. (In Persian)
 Zebda, A., & McEacham, M. (2008). Accounting expert systems and the treatment of uncertainty. The BUSINESS Review, 11(1), 1-13.
 Zebda, A. (1991). The problem of ambiguity and vagueness in accounting. Behavioral research in accounting, 3(1), 117-145.
 Ro, B. T. (1982). An analytical approach to accounting materiality. Journal of business finance & accounting, 9(3), 397-412.
 Kosko, B., & Toms, M. (1993). Fuzzy thinking: The new science of fuzzy logic (pp. 183-187). New York: Hyperion.
 Höglund, H. (2013). Fuzzy linear regression-based detection of earnings management. Expert systems with applications, 40(15), 6166-6172.
  Azar, A., & Faraji, H. (2008). Fuzzy management science. Studies and Productivity Center Publications, Tehran, Iran. (In Persian)
 Namazi, M., & Karimi, M. (2013). Investigating the applications of fuzzy logic in accounting. Financial management perspective, 1(1), 9-36. (In Persian)
 Golmohammadi, D. (2011). Neural network application for fuzzy multi-criteria decision making problems. International journal of production economics, 131(2), 490-504.
 Chen, S. J., & Hwang, C. L. (1992). Fuzzy multiple attribute decision making methods. In Fuzzy multiple attribute decision making (pp. 289-486). Springer, Berlin, Heidelberg.
 Friedlob, G. T., & Schleifer, L. L. (1999). Fuzzy logic: application for audit risk and uncertainty. Managerial auditing journal, 14(3), 127- 137.
 Pathak, J., Vidyarthi, N., & Summers, S. L. (2005). A fuzzy‐based algorithm for auditors to detect elements of fraud in settled insurance claims. Managerial auditing journal,20(6), 632-644.
 Comunale, C. L., & Sexton, T. R. (2005). A fuzzy logic approach to assessing materiality. Journal of emerging technologies in accounting, 2(1), 1-15.
 Dereli, T., Baykasoğlu, A., & Daş, G. S. (2007). Fuzzy quality-team formation for value added auditing: A case study. Journal of engineering and technology management, 24(4), 366-394.
 De Korvin, A., Shipley, M. F., & Omer, K. (2004). Assessing risks due to threats to internal control in a computer‐based accounting information system: a pragmatic approach based on fuzzy set theory. Intelligent systems in accounting, finance & management: international journal, 12(2), 139-152.
 Rahnamay Roodposhti, F., Kharadyar, S., & Imeni, M. (2016). The historical roots of stream researches in behavioral management accounting: Theories and research methods. Valued and behavioral accountings achievements, 1(1), 25-52. (In Persian)
 Rahnamay Roodposhti, F., Imeni, M., Sayadmanesh, S. (2019). BSC application and innovative methods of developed in the management accounting and strategic decisions of performance measurement. Journal of decisions and operations research, 4(3), 246-261.
 Oderanti, F. O., & De Wilde, P. (2010). Dynamics of business games with management of fuzzy rules for decision making. International journal of production economics, 128(1), 96-109.
 Cassia, L., Paleari, S., & Redondi, R. (2005). Management accounting systems and organizational structure. Small business economics, 25(4), 373-391.
 Rangone, A. (1997). Linking organizational effectiveness, key success factors and performance measures: an analytical framework. Management accounting research, 8(2), 207-219.
 Nagasawa, S. Y. (1997). Application of fuzzy theory to value engineering. Computers & industrial engineering, 33(3-4), 565-568.
 Nachtmann, H., & Needy, K. L. (2001). Fuzzy activity based costing: a methodology for handling uncertainty in activity based costing systems. The engineering economist, 46(4), 245-273.
 Nachtmann, H., & Needy, K. L. (2003). Methods for handling uncertainty in activity based costing systems. The engineering economist, 48(3), 259-282.
 Yuan, F. C. (2009). The use of a fuzzy logic-based system in cost-volume-profit analysis under uncertainty. Expert systems with applications, 36(2), 1155-1163.
 Pourali, M. R., Imeni, M., & Taherpour, G. R. (2013). The study of relationship between institutional shareholders and firm cash conversion cycle (CCC): evidence from Tehran stock exchange (TSE). International research journal of applied and basic sciences, 4 (9), 2735, 2741.
 Samadi Lorgani, M., Imeni, M. (2013). The relationship between working capital management and cash holding companies listed in Tehran stock exchange. Journal of management accounting and auditing knowledge, 2(5), 39-52. (In Persian)