%0 Journal Article %A Jalali Aliabadi, Farzaneh, Mashyekhi, Bita, Pourezzat, Ali Asghar, Abbasian, Ezzatollah %T An Explanatory model for Intellectual Perception of Budgeter at Iranian Universities and Research Institutes %J Management Accounting %V 10 %N 35 %P 15-29 %D 2017 %R %U https://sanad.iau.ir/fa/Article/816403