TY  - JOUR
AU  - kheradmand, ebrahim
AU  - khani, nasser
TI  - A model for financial strategic Capabilities in successful Implementing of Operational Budgeting System in Branches Islamic Azad University
JO  - Journal of Innovative business management
VL  - 13
IS  - 50
SP  - 224
EP  - 238
PY  - 2021
DO  - 
ER  -