1. Department of Accounting, Faculty of Management & Accounting, Yadegar-e-Imam Khomeini (RAH) Shar-e-Ray Branch, Islamic Azad University, Tehran, Iran
2. Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran
3. Department of Instructional & Learning Technologies, College of Education, Sultan Qaboos University, Muscat, Oman