Subject Areas :

علی  اسماعیل زاده مقری ¹ (دانشیارگروه حسابداری، واحد اسلامشهر، دانشگاه آزاد اسلامی، تهران، ایران‌،)
صدیقه  علی جان زاده قرا ² (کارشناس ارشد حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران،)
سید امین  هادیان ³ (کارشناس ارشد حسابداری، واحد علوم و تحقیقات تهران، دانشگاه آزاد اسلامی)

Received: 2016-07-02 Accepted : 2016-09-08 Published : 2016-11-21

Keywords:

References:

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