@article{
  author = {Zarei Matin, Hassan, Soltani, Reza, Paseban, Mohammad},
  title = {Presenting a Qualitative Model for Empowering Managers of Mellat Bank Branches in Qom Province Based on Spiritual Capital },
  journal = {Studies of ethics and behavior in accounting and auditing},
  year = {2025},
  volume = {5},
  number = {1},
  pages = {59-76},
  doi = {10.71907/sebaa.2025.10291196916}
}