Subject Areas :

مریم لاله ماژین ¹ , حسن زلقی ² , مرتضی بیات ³ , علی سبحانی ⁴

1 - مربی گروه حسابداری، دانشگاه فنی وحرفه ای دختران، ایلام، ایران. (نویسنده اصلی و مسئول مکاتبات)[e-mail]
2 - استادیار گروه حسابداری، دانشکده اقتصاد وعلوم اجتماعی، دانشگاه بوعلی سینا، همدان، ایران.
3 - دانشجوی دکتری، دانشکده مدیریت وحسابداری، دانشگاه شهید بهشتی، تهران، ایران.
4 - مربی گروه حسابداری، دانشکده مدیریت، دانشگاه آزاد اسلامی، اراک، ایران.

Received: 2017-10-14 Accepted : 2017-12-16 Published : 2018-01-21

Keywords:

References:

فهرست منابع

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