TY  - JOUR
AU  - Zarei Matin, Hassan
AU  - Soltani, Reza
AU  - Paseban, Mohammad
TI  - Presenting a Qualitative Model for Empowering Managers of Mellat Bank Branches in Qom Province Based on Spiritual Capital 
JO  - Studies of ethics and behavior in accounting and auditing
VL  - 5
IS  - 1
SP  - 59
EP  - 76
PY  - 2025
DO  - 10.71907/sebaa.2025.10291196916
ER  -