Subject Areas :

فاطمه اخلاصی ¹ (کارشناسی ارشد حسابداری ، دانشگاه آزاد اسلامی قشم، ایران)
محمدحسین رنجبر ² (استادیار گروه حسابداری و مدیریت، دانشگاه آزاد اسلامی ، بندرعباس، ایران)

Received: 2018-01-07 Accepted : 2018-01-24 Published : 2016-08-22

Keywords:

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