@article{
  author = {Sheikh Baghery, Farid, Yaghoobnezhad, Ahmad},
  title = {Factors affecting the degree of convergence of accountants' ability with management accounting qualification framework},
  journal = {Financial Accounting and Auditing Research},
  year = {2025},
  volume = {17},
  issue = {66},
  pages = {201-220},
  doi = {10.71608/faar.2025.1073405},
  url = {https://sanad.iau.ir/fa/Article/1073405}
}