فهرس المقالات saeid balanejad المقاله 1 - Explaining the process of changing the public sector accounting system 20.1001.1.2676640.2023.7.1.8.6 saeid balanejad Khosro Faghani Makerani jamadroudi gorganli Agricultural Marketing and Commercialization Journal , العدد 1 , السنة 6 , بهار 2022