TY - JOUR AU - Sheikh Baghery, Farid AU - Yaghoobnezhad, Ahmad TI - Factors affecting the degree of convergence of accountants' ability with management accounting qualification framework JO - Financial Accounting and Auditing Research VL - 17 IS - 66 SP - 201 EP - 220 PY - 2025 DO - 10.71608/faar.2025.1073405 ER -