1. Department of Accounting, Faculty of Management and Economics, University of Sistan and Baluchestan , Zahedan, Sistan and Baluchestan Province 98167-45845, Iran
2. Department of Accounting, Faculty of Economics, Management and Social Sciences, Shiraz University , Shiraz, Fars 71946-84334, Iran
3. Department of MBA, Apadana Institute of Higher Education , Shiraz, Fars 71946-44635, Iran
4. Bachelor Student of Midwifery, Islamic Azad University, Arsanjan Branch , Arsanjan, Fars 71946-44635, Iran