Subject Areas :
سعید جبارزاده کنگرلویی
1
(دانشگاه آزاد اسلامی واحد ارومیه ،گروه حسابداری،ارومیه،ایران)
میرجواد سیدنژاد
2
(حسابداری،علوم انسانی،دانشگاه آزاد،جلفا،ایران)
ناصر جلالی مرند
3
(دانشگاه آزاد اسلامی واحد مرند، گروه حسابداری، مرند، ایران)
Keywords:
Abstract :
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