Subject Areas :

غلامرضا فرساد امان الهی ¹ (عضو هیات علمی گروه حسابداری دانشگاه آزاد اسلامی واحد تهران مرکزی)
جوریه بنت محمد ² (استاد دانشگاه مالزی)

Received: 2015-10-27 Accepted : 2015-12-14 Published : 2016-01-21

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فهرست منابع

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