Subject Areas :

سعید شهابی نیا ¹ (مدیریت / دانشگاه پیام نور)
علی لاهوتیان ² (دکتری مدیریت دانشگاه تهران)
مجید بالایی ³ (مربی، گروه حسابداری، دانشگاه پیام نور ایران)
غلامرضا کرمی ⁴ (مربی، گروه حسابداری، دانشگاه پیام نور ایران)

Received: 2018-02-03 Accepted : 2018-03-06 Published : 2017-02-19

Keywords:

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