{"id":131,"date":"2024-02-06T17:03:20","date_gmt":"2024-02-06T13:33:20","guid":{"rendered":"https:\/\/entstudent.ir\/?p=131"},"modified":"2024-02-06T20:56:10","modified_gmt":"2024-02-06T17:26:10","slug":"%d8%b1%d8%a7%d9%87%da%a9%d8%a7%d8%b1%d9%87%d8%a7%db%8c-%d9%85%d8%af%db%8c%d8%b1%db%8c%d8%aa-%d9%85%d8%a7%d9%84%db%8c-%d8%a8%d8%b1%d8%a7%db%8c-%da%a9%d8%b3%d8%a8-%d9%88-%da%a9%d8%a7%d8%b1%d9%87%d8%a7","status":"publish","type":"post","link":"http:\/\/entstudent.ir\/?p=131","title":{"rendered":"\u0631\u0627\u0647\u06a9\u0627\u0631\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627\u06cc"},"content":{"rendered":"\n<p><strong>\u0631\u0627\u0647\u06a9\u0627\u0631\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627<\/strong><\/p>\n\n\n\n<p>\u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0639\u0648\u0627\u0645\u0644 \u06a9\u0644\u06cc\u062f\u06cc \u0645\u0648\u0641\u0642\u06cc\u062a \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627\u060c \u0627\u0647\u0645\u06cc\u062a \u0628\u0633\u06cc\u0627\u0631\u06cc \u062f\u0627\u0631\u062f. \u062f\u0631 \u0632\u06cc\u0631 \u0628\u0647 \u0628\u0631\u062e\u06cc \u0627\u0632 \u0631\u0627\u0647\u06a9\u0627\u0631\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u0627\u0634\u0627\u0631\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0645\u0633\u062a\u0646\u062f \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u062f \u062a\u0627 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u06a9\u0646\u0646\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0631\u0627 \u06a9\u0627\u0647\u0634 \u062f\u0647\u0646\u062f. \u0627\u06cc\u0646 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0634\u0627\u0645\u0644 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u0628\u0648\u062f\u062c\u0647\u200c\u0628\u0646\u062f\u06cc\u060c \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u0648 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u0627\u0633\u062a (Kaplan &amp; Atkinson, 2019).<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0645\u062f\u06cc\u0631\u06cc\u062a \u062c\u0631\u06cc\u0627\u0646 \u0646\u0642\u062f\u06cc:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0645\u062f\u06cc\u0631\u06cc\u062a \u062c\u0631\u06cc\u0627\u0646 \u0646\u0642\u062f\u06cc \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645\u062a\u0631\u06cc\u0646 \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0627\u0633\u062a. \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u0628\u0627\u06cc\u062f \u0628\u0647 \u062f\u0642\u062a \u062c\u0631\u06cc\u0627\u0646 \u0646\u0642\u062f\u06cc \u062e\u0648\u062f \u0631\u0627 \u0645\u062f\u06cc\u0631\u06cc\u062a \u06a9\u0646\u0646\u062f \u0648 \u0627\u0632 \u062a\u0623\u062e\u06cc\u0631\u0647\u0627 \u0648 \u0646\u0642\u0635\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u06a9\u0646\u0646\u062f. \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u062c\u0631\u06cc\u0627\u0646 \u0646\u0642\u062f\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u062f \u062a\u0627 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0647\u0628\u0648\u062f \u0628\u062e\u0634\u0646\u062f (Mulford &amp; Comiskey, 2019).<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u06a9\u0627\u0647\u0634 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0648 \u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0645\u0646\u0627\u0628\u0639:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u06a9\u0627\u0647\u0634 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0648 \u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0645\u0646\u0627\u0628\u0639 \u06cc\u06a9\u06cc \u0627\u0632 \u0631\u0627\u0647\u06a9\u0627\u0631\u0647\u0627\u06cc \u0645\u0647\u0645 \u0628\u0631\u0627\u06cc \u0628\u0647\u0628\u0648\u062f \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0627\u0633\u062a. \u06a9\u0627\u0647\u0634 \u0647\u062f\u0631\u0631\u0641\u062a \u0645\u0646\u0627\u0628\u0639\u060c \u0628\u0647\u0628\u0648\u062f \u0631\u0627\u0646\u062f\u0645\u0627\u0646 \u0648 \u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u06a9\u0645\u06a9 \u06a9\u0646\u062f (Block et al., 2019).<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0641\u0646\u0627\u0648\u0631\u06cc \u0648 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0641\u0646\u0627\u0648\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u062f\u0631\u0646 \u0648 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0642\u062a\u060c \u0648 \u06a9\u0627\u0647\u0634 \u062e\u0637\u0627\u0647\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0628\u0632\u0627\u0631\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647 \u06a9\u0627\u0631\u0622\u0641\u0631\u06cc\u0646\u0627\u0646 \u062f\u0631 \u0627\u062a\u062e\u0627\u0630 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0645\u0627\u0644\u06cc \u0647\u0648\u0634\u0645\u0646\u062f\u062a\u0631 \u06a9\u0645\u06a9 \u06a9\u0646\u0646\u062f (Rogers et al., 2019).<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9 \u0645\u0627\u0644\u06cc:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9 \u0645\u0627\u0644\u06cc \u0645\u0647\u0645\u062a\u0631\u06cc\u0646 \u0648\u0638\u06cc\u0641\u0647 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0627\u0633\u062a. \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u0628\u0627\u06cc\u062f \u0628\u0647 \u062f\u0642\u062a \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062e\u0648\u062f \u0631\u0627 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06a9\u0646\u0646\u062f \u0648 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u200c\u0647\u0627\u06cc \u0645\u0646\u0627\u0633\u0628 \u0628\u0631\u0627\u06cc \u06a9\u0646\u062a\u0631\u0644 \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0622\u0646\u200c\u0647\u0627 \u0631\u0627 \u0627\u0639\u0645\u0627\u0644 \u06a9\u0646\u0646\u062f (Bodie et al., 2019).<\/li>\n<\/ul>\n\n\n\n<p>\u0627\u06cc\u0646 \u0631\u0627\u0647\u06a9\u0627\u0631<\/p>\n\n\n\n<p>\u0647\u0627\u060c \u0628\u0627 \u062a\u0648\u062c\u0647 \u0628\u0647 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u0647\u0631 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0631\u0634\u062f \u067e\u0627\u06cc\u062f\u0627\u0631 \u0622\u0646 \u06a9\u0645\u06a9 \u06a9\u0646\u0646\u062f.<\/p>\n\n\n\n<p><strong>\u0645\u0646\u0627\u0628\u0639:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Block, J. H., Colombo, M. G., Cumming, D., &amp; Vismara, S. (2019). New players in entrepreneurial finance and why they are there. Small Business Economics, 52(2), 309-313.<\/li>\n\n\n\n<li>Bodie, Z., Kane, A., &amp; Marcus, A. J. (2019). Investments. McGraw-Hill Education.<\/li>\n\n\n\n<li>Kaplan, R. S., &amp; Atkinson, A. A. (2019). Advanced management accounting. PHI Learning.<\/li>\n\n\n\n<li>Mulford, C. W., &amp; Comiskey, E. E. (2019). The financial numbers game: detecting creative accounting practices. John Wiley &amp; Sons.<\/li>\n\n\n\n<li>Rogers, E. M., Singhal, A., &amp; Quinlan, M. M. (2019). Diffusion of innovations. Simon and Schuster.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u0631\u0627\u0647\u06a9\u0627\u0631\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0639\u0648\u0627\u0645\u0644 \u06a9\u0644\u06cc\u062f\u06cc \u0645\u0648\u0641\u0642\u06cc\u062a \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627\u060c \u0627\u0647\u0645\u06cc\u062a \u0628\u0633\u06cc\u0627\u0631\u06cc \u062f\u0627\u0631\u062f. \u062f\u0631 \u0632\u06cc\u0631 \u0628\u0647 \u0628\u0631\u062e\u06cc \u0627\u0632 \u0631\u0627\u0647\u06a9\u0627\u0631\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u0627\u0634\u0627\u0631\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a: \u0627\u06cc\u0646 \u0631\u0627\u0647\u06a9\u0627\u0631 \u0647\u0627\u060c \u0628\u0627 \u062a\u0648\u062c\u0647 \u0628\u0647 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u0647\u0631 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u0645\u062f\u06cc\u0631\u06cc\u062a [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":132,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[58],"tags":[5,13,11,12,6,8,80,81,9,3,10,78],"class_list":["post-131","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-58","tag-5","tag-13","tag-11","tag-12","tag-6","tag-8","tag-80","tag-81","tag-9","tag-3","tag-10","tag-78"],"_links":{"self":[{"href":"http:\/\/entstudent.ir\/index.php?rest_route=\/wp\/v2\/posts\/131","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/entstudent.ir\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/entstudent.ir\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/entstudent.ir\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/entstudent.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=131"}],"version-history":[{"count":2,"href":"http:\/\/entstudent.ir\/index.php?rest_route=\/wp\/v2\/posts\/131\/revisions"}],"predecessor-version":[{"id":144,"href":"http:\/\/entstudent.ir\/index.php?rest_route=\/wp\/v2\/posts\/131\/revisions\/144"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/entstudent.ir\/index.php?rest_route=\/wp\/v2\/media\/132"}],"wp:attachment":[{"href":"http:\/\/entstudent.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=131"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/entstudent.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=131"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/entstudent.ir\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=131"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}