Subject Areas :

زهرا  دیانتی دیلمی ¹ (استادیار گروه حسابداری دانشگاه علوم اقتصادی)
مرتضی  بیاتی ² (دانشجوی کارشناسی ارشد دانشگاه علوم اقتصادی)

Received: 2015-06-24 Accepted : 2015-08-30 Published : 2015-10-23

Keywords:

References:

فهرست منابع

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