{"id":12078,"date":"2015-03-16T17:15:10","date_gmt":"2015-03-16T13:45:10","guid":{"rendered":"http:\/\/www.irantahgig.ir\/?p=12078"},"modified":"2015-03-22T01:33:27","modified_gmt":"2015-03-21T22:03:27","slug":"%d9%86%d9%82%d8%b4-%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d8%ad%d8%b3%d8%a7%d8%a8%d8%af%d8%a7%d8%b1%db%8c-%d9%88-%d8%aa%d8%a3%d8%ab%db%8c%d8%b1-%d8%a2%d9%86-%d8%a8%d8%b1-%d8%b9%d9%85%d9%84%da%a9%d8%b1%d8%af","status":"publish","type":"post","link":"http:\/\/www.irantahgig.ir\/?p=12078","title":{"rendered":"\u0646\u0642\u0634 \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062a\u0623\u062b\u06cc\u0631 \u0622\u0646 \u0628\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f \u0634\u0631\u06a9\u062a \u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 (SME\u0647\u0627) \u062f\u0631 \u0628\u062e\u0634 \u062a\u0648\u0644\u06cc\u062f \u0627\u0632 \u0645\u0646\u0637\u0642\u0647 \u0633\u0627\u062d\u0644 \u0634\u0631\u0642 \u0645\u0627\u0644\u0632\u06cc: \u06cc\u06a9 \u0645\u0642\u0627\u0644\u0647 \u0645\u0641\u0647\u0648\u0645\u06cc"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"font-size: 18px; font-family: times new roman,times;\">The Role of Accounting Services and Impact on Small Medium Enterprises (SMEs) Performance in Manufacturing Sector from East Coast Region of Malaysia: A Conceptual Paper<\/span><\/p>\n<p><span style=\"font-size: 18px;\"><strong>\u062a\u0627\u0631\u06cc\u062e:<\/strong> \u06f2\u06f0\u06f1\u06f4<\/span><\/p>\n<p><span style=\"font-size: 18px;\"><strong>\u067e\u0627\u06cc\u06af\u0627\u0647: <\/strong>\u0627\u0644\u0632\u0648\u06cc\u0631<\/span><\/p>\n<p><span style=\"font-size: 18px;\"><a title=\"\u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647\" href=\"http:\/\/www.irantahgig.ir\/wp-content\/uploads\/20067.pdf\" target=\"_blank\">\u0644\u06cc\u0646\u06a9 \u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647<\/a><\/span><\/p>\n<p><span style=\"font-size: 18px;\"><img decoding=\"async\" loading=\"lazy\" class=\" wp-image-12774 alignnone\" alt=\"OK\" src=\"http:\/\/www.irantahgig.ir\/wp-content\/uploads\/OK.png\" width=\"187\" height=\"39\" srcset=\"http:\/\/www.irantahgig.ir\/wp-content\/uploads\/OK.png 187w, http:\/\/www.irantahgig.ir\/wp-content\/uploads\/OK-180x39.png 180w\" sizes=\"(max-width: 187px) 100vw, 187px\" \/><\/span><\/p>\n<p><span style=\"font-size: 18px;\">\t<form id=\"edd_purchase_12069\" class=\"edd_download_purchase_form edd_purchase_12069\" method=\"post\">\n\n\t\t\n\t\t<div class=\"edd_purchase_submit_wrapper\">\n\t\t\t<a href=\"#\" class=\"edd-add-to-cart button blue edd-submit\" data-nonce=\"6a89466f25\" data-action=\"edd_add_to_cart\" data-download-id=\"12069\" data-variable-price=\"no\" data-price-mode=single data-price=\"200000\" ><span class=\"edd-add-to-cart-label\">200,000 \u0631\u06cc\u0627\u0644&nbsp;&ndash;&nbsp;\u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u062f\u0627\u0646\u0644\u0648\u062f \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u062a\u0631\u062c\u0645\u0647<\/span> <span class=\"edd-loading\" aria-label=\"\u062f\u0631 \u062d\u0627\u0644 \u0628\u0627\u0631\u06af\u0630\u0627\u0631\u06cc\"><\/span><\/a><input type=\"submit\" class=\"edd-add-to-cart edd-no-js button blue edd-submit\" name=\"edd_purchase_download\" value=\"200,000 \u0631\u06cc\u0627\u0644&nbsp;&ndash;&nbsp;\u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u062f\u0627\u0646\u0644\u0648\u062f \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u062a\u0631\u062c\u0645\u0647\" data-action=\"edd_add_to_cart\" data-download-id=\"12069\" data-variable-price=\"no\" data-price-mode=single \/><a href=\"http:\/\/www.irantahgig.ir\/?page_id=4907\" class=\"edd_go_to_checkout button blue edd-submit\" style=\"display:none;\">\u0646\u0647\u0627\u06cc\u06cc \u06a9\u0631\u062f\u0646 \u062e\u0631\u06cc\u062f<\/a>\n\t\t\t\t\t\t\t<span class=\"edd-cart-ajax-alert\" aria-live=\"assertive\">\n\t\t\t\t\t<span class=\"edd-cart-added-alert\" style=\"display: none;\">\n\t\t\t\t\t\t<svg class=\"edd-icon edd-icon-check\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"28\" height=\"28\" viewBox=\"0 0 28 28\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t<path d=\"M26.11 8.844c0 .39-.157.78-.44 1.062L12.234 23.344c-.28.28-.672.438-1.062.438s-.78-.156-1.06-.438l-7.782-7.78c-.28-.282-.438-.673-.438-1.063s.156-.78.438-1.06l2.125-2.126c.28-.28.672-.438 1.062-.438s.78.156 1.062.438l4.594 4.61L21.42 5.656c.282-.28.673-.438 1.063-.438s.78.155 1.062.437l2.125 2.125c.28.28.438.672.438 1.062z\"\/>\n\t\t\t\t\t\t<\/svg>\n\t\t\t\t\t\t\u0645\u0648\u0631\u062f \u0628\u0647 \u0633\u0628\u062f \u062e\u0631\u06cc\u062f \u0627\u0636\u0627\u0641\u0647 \u0634\u062f\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div><!--end .edd_purchase_submit_wrapper-->\n\n\t\t<input type=\"hidden\" name=\"download_id\" value=\"12069\">\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"edd_action\" class=\"edd_action_input\" value=\"add_to_cart\">\n\t\t\n\t\t\t\t\t<input type=\"hidden\" name=\"edd_redirect_to_checkout\" id=\"edd_redirect_to_checkout\" value=\"1\">\n\t\t\n\t\t\n\t<\/form><!--end #edd_purchase_12069-->\n<\/span><\/p>\n<p><span style=\"font-size: 18px;\"><!--more--><\/span><\/p>\n<p><span style=\"font-size: 18px;\"><strong>\u0646\u0627\u0645 \u0645\u062c\u0644\u0647:\u00a0<\/strong><span style=\"font-family: times new roman,times;\">Procedia-Social and Behavioral Sciences<\/span><\/span><\/p>\n<p><span style=\"font-size: 18px;\"><strong>\u0642\u06cc\u0645\u062a:<\/strong> \u06f2\u06f0\u06f0,\u06f0\u06f0\u06f0 \u0631\u06cc\u0627\u0644<\/span><\/p>\n<p><span style=\"font-size: 18px;\"><strong>\u062a\u0639\u062f\u0627\u062f \u0635\u0641\u062d\u0627\u062a \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc:<\/strong> \u06f1\u06f4<\/span><\/p>\n<p><span style=\"font-size: 18px;\"><strong>\u062a\u0639\u062f\u0627\u062f \u0635\u0641\u062d\u0627\u062a \u0641\u0627\u0631\u0633\u06cc:<\/strong> \u06f2\u06f2<\/span><\/p>\n<p><span style=\"font-size: 18px;\"><strong>\u06a9\u062f:<\/strong><strong> <\/strong>\u06f2\u06f0\u06f0\u06f6\u06f7<\/span><\/p>\n<h3><span style=\"font-size: 18px;\">\u0686\u06a9\u06cc\u062f\u0647 \u0641\u0627\u0631\u0633\u06cc<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">\u0647\u062f\u0641 \u0627\u0632 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647\u060c \u0628\u0631\u0631\u0633\u06cc \u0646\u0642\u0634 \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062a\u0623\u062b\u06cc\u0631 \u0628\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f SME\u0647\u0627 \u062f\u0631 \u0628\u062e\u0634 \u062a\u0648\u0644\u06cc\u062f \u0627\u0632 \u0645\u0646\u0637\u0642\u0647 \u0633\u0627\u062d\u0644 \u0634\u0631\u0642 \u0645\u0627\u0644\u0632\u06cc \u0645\u06cc\u200c\u0628\u0627\u0634\u062f. \u0647\u062f\u0641 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647\u060c \u06af\u0633\u062a\u0631\u0634 \u062a\u0641\u0627\u0648\u062a\u200c\u0647\u0627 \u062f\u0631 \u0639\u0648\u0627\u0645\u0644 \u06a9\u06cc\u0641\u06cc\u062a \u062e\u062f\u0645\u0627\u062a \u062f\u0631 \u0645\u06cc\u0627\u0646 \u0634\u0631\u06a9\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648SME\u0647\u0627 \u0645\u06cc\u200c\u0628\u0627\u0634\u062f. \u06cc\u06a9 \u0686\u0627\u0631\u0686\u0648\u0628 \u0645\u0641\u0647\u0648\u0645\u06cc\u060c \u0628\u0631\u0627\u06cc \u0628\u0631\u062c\u0633\u062a\u0647 \u06a9\u0631\u062f\u0646 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u06cc\u0646 SME\u0647\u0627 \u062f\u0631 \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u062a\u0648\u0633\u0639\u0647 \u062f\u0627\u062f\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647\u060c \u06cc\u06a9 \u0645\u062f\u0644 \u0634\u06a9\u0627\u0641 \u062e\u062f\u0645\u0627\u062a\u060c \u062a\u0626\u0648\u0631\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0645\u0646\u0627\u0628\u0639(RBT) \u0648 \u0646\u0638\u0631\u06cc\u0647 \u0639\u0627\u0645\u0644 \u0627\u0635\u0644\u06cc \u06a9\u0647 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9 \u0631\u0648\u06cc\u06a9\u0631\u062f \u0645\u0648\u0631\u062f \u0628\u0631\u0631\u0633\u06cc \u0648\u0627\u0642\u0639 \u0634\u062f\u0647 \u0627\u0633\u062a \u0631\u0627 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f. \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631\u0647\u0627\u06cc\u00a0AMOS \u06cc\u0639\u0646\u06cc (SEM) \u0648 NVivo \u0628\u0631\u0627\u06cc \u062c\u062f\u0648\u0644\u200c\u0628\u0646\u062f\u06cc \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0634\u062f\u0647 \u0627\u0632 \u0633\u0648\u0627\u0644 \u062a\u062d\u0642\u06cc\u0642\u0627\u062a\u06cc\u060c \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0642\u0631\u0627\u0631 \u062e\u0648\u0627\u0647\u0646\u062f \u06af\u0631\u0641\u062a. \u0628\u0647 \u0646\u0638\u0631 \u0645\u06cc\u200c\u0631\u0633\u062f \u06a9\u0647 \u0631\u0627\u0628\u0637\u0647\u200c\u0627\u06cc \u062f\u0631 \u06a9\u06cc\u0641\u06cc\u062a \u062e\u062f\u0645\u0627\u062a \u0648\u0639\u0645\u0644\u06a9\u0631\u062f SME\u0647\u0627 \u0648\u0647\u0645\u0686\u0646\u06cc\u0646 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f. \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647\u060c \u062f\u0631 \u0645\u06cc\u0627\u0646 \u0628\u062e\u0634\u200c\u0647\u0627\u06cc \u062a\u0648\u0644\u06cc\u062f\u06cc \u0645\u0646\u062a\u062e\u0628 \u0648 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0632 \u0645\u0646\u0637\u0642\u0647 \u0633\u0627\u062d\u0644 \u0634\u0631\u0642 \u0645\u0627\u0644\u0632\u06cc\u060c \u0645\u062d\u062f\u0648\u062f \u0634\u062f\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647\u060c \u0645\u0641\u0647\u0648\u0645\u06cc \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c SME\u0647\u0627 \u0648 \u062f\u0627\u0646\u0634\u06af\u0627\u0647\u06cc \u0648 \u0646\u06cc\u0632 \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062f\u062e\u06cc\u0644 \u0648 \u0628\u0631\u0627\u06cc \u0631\u0633\u06cc\u062f\u06af\u06cc \u062f\u0631 \u06a9\u06cc\u0641\u06cc\u062a \u062e\u062f\u0645\u0627\u062a \u062f\u0627\u0631\u062f. \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0628\u0627\u06cc\u062f \u0627\u0632 \u0645\u062f\u0644 \u0634\u06a9\u0627\u0641 \u0648\u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u062a\u0648\u0633\u0639\u0647 \u06a9\u0627\u0631\u0622\u0641\u0631\u06cc\u0646\u06cc \u0628\u0631\u0627\u06cc SME\u0647\u0627 \u0648 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0628\u0631\u0627\u06cc \u062d\u0641\u0638 \u0627\u0642\u062a\u0635\u0627\u062f \u0645\u0644\u06cc\u060c \u06a9\u0645\u06a9 \u0628\u06af\u06cc\u0631\u062f.<\/span><\/p>\n<h3><span style=\"font-size: 18px;\">\u0686\u06a9\u06cc\u062f\u0647 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"font-size: 18px; font-family: times new roman,times;\">The purpose of this paper is to examine the role of accounting services and impact on SMEs performance in manufacturing sector from East Coast Region of Malaysia. This paper aims the extend of differences in service quality factors among accountant firm and SMEs. A conceptual framework was developed to highlight the relationship between SMEs in accounting services. This paper presents a gap model of services, Resource-based Theory (RBT) and Principal Agent Theory as an approach to be examined. The AMOS (SEM) and NVivo Software will be used to tabulate the data gather form the research question. There appears a relationship on service quality and performance of SMEs and also accountant firms. This paper is limited among selected manufacturing sectors and accountant firms from East Coast Region of Malaysia. This paper has implication for accountant firms, SMEs, academic and also to the company involve and handle in service quality. This paper should be contributed the gap model and the entrepreneurial development policy for SMEs and accounting firms to sustain the national economy<\/span><\/p>\n<h3><span style=\"font-size: 18px;\"><strong>\u0645\u0634\u062e\u0635\u0627\u062a \u0627\u0633\u062a\u0646\u0627\u062f\u06cc<\/strong><\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"font-size: 18px; font-family: times new roman,times;\">Husin, M. A., &amp; Ibrahim, M. D. (2014). The Role of Accounting Services and Impact on Small Medium Enterprises (SMEs) Performance in Manufacturing Sector from East Coast Region of Malaysia: A Conceptual Paper. Procedia-Social and Behavioral Sciences, 115, 54-67<\/span><\/p>\n<h3><span style=\"font-size: 18px;\">\u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647<\/span><\/h3>\n<h1 style=\"text-align: justify;\"><span style=\"font-size: 18px;\"><a title=\"\u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647\" href=\"http:\/\/www.irantahgig.ir\/wp-content\/uploads\/20067.pdf\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter\" alt=\"10002icon\" src=\"http:\/\/www.irantahgig.ir\/wp-content\/uploads\/10002icon.jpg\" width=\"186\" height=\"250\" \/><\/a>\u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0645\u0642\u0627\u0644\u0647 \u0646\u0642\u0634 \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062a\u0623\u062b\u06cc\u0631 \u0622\u0646 \u0628\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f \u0634\u0631\u06a9\u062a \u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637 (SME\u0647\u0627) \u062f\u0631 \u0628\u062e\u0634 \u062a\u0648\u0644\u06cc\u062f \u0627\u0632 \u0645\u0646\u0637\u0642\u0647 \u0633\u0627\u062d\u0644 \u0634\u0631\u0642 \u0645\u0627\u0644\u0632\u06cc: \u06cc\u06a9 \u0645\u0642\u0627\u0644\u0647 \u0645\u0641\u0647\u0648\u0645\u06cc<\/span><\/h1>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">\u0645\u0642\u0627\u0644\u0647 &#8220;\u0646\u0642\u0634 \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062a\u0623\u062b\u06cc\u0631 \u0622\u0646 \u0628\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f \u0634\u0631\u06a9\u062a \u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0648 \u0645\u062a\u0648\u0633\u0637\u0631 (SME\u0647\u0627) \u062f\u0631 \u0628\u062e\u0634 \u062a\u0648\u0644\u06cc\u062f \u0627\u0632 \u0645\u0646\u0637\u0642\u0647 \u0633\u0627\u062d\u0644 \u0634\u0631\u0642 \u0645\u0627\u0644\u0632\u06cc: \u06cc\u06a9 \u0645\u0642\u0627\u0644\u0647 \u0645\u0641\u0647\u0648\u0645\u06cc&#8221; \u062f\u0631 \u0633\u0627\u0644 \u06f2\u06f0\u06f1\u06f4 \u062f\u0631 \u0645\u062c\u0644\u0647\u00a0Procedia-Social and Behavioral Sciences \u0686\u0627\u067e \u0634\u062f\u0647 \u0648 \u062f\u0631 \u067e\u0627\u06cc\u06af\u0627\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc \u0627\u0644\u0632\u0648\u06cc\u0631 \u0646\u0645\u0627\u06cc\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 \u0628\u0631\u0631\u0633\u06cc\u00a0\u0646\u0642\u0634 \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062a\u0623\u062b\u06cc\u0631 \u0628\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f SME\u0647\u0627 \u062f\u0631 \u0628\u062e\u0634 \u062a\u0648\u0644\u06cc\u062f \u067e\u0631\u062f\u0627\u062e\u062a\u0647 \u0627\u0633\u062a \u0648 \u06cc\u06a9 \u0645\u062f\u0644 \u0634\u06a9\u0627\u0641 \u062e\u062f\u0645\u0627\u062a\u060c \u062a\u0626\u0648\u0631\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0645\u0646\u0627\u0628\u0639(RBT) \u0648 \u0646\u0638\u0631\u06cc\u0647 \u0639\u0627\u0645\u0644 \u0627\u0635\u0644\u06cc \u06a9\u0647 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9 \u0631\u0648\u06cc\u06a9\u0631\u062f \u0645\u0648\u0631\u062f \u0628\u0631\u0631\u0633\u06cc \u0648\u0627\u0642\u0639 \u0634\u062f\u0647 \u0627\u0633\u062a \u0631\u0627 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f.<\/span><\/p>\n<p><span style=\"font-size: 18px;\">\t<form id=\"edd_purchase_12069-2\" class=\"edd_download_purchase_form edd_purchase_12069\" method=\"post\">\n\n\t\t\n\t\t<div class=\"edd_purchase_submit_wrapper\">\n\t\t\t<a href=\"#\" class=\"edd-add-to-cart button blue edd-submit\" data-nonce=\"6a89466f25\" data-action=\"edd_add_to_cart\" data-download-id=\"12069\" data-variable-price=\"no\" data-price-mode=single data-price=\"200000\" ><span 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\u0634\u062f\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div><!--end .edd_purchase_submit_wrapper-->\n\n\t\t<input type=\"hidden\" name=\"download_id\" value=\"12069\">\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"edd_action\" class=\"edd_action_input\" value=\"add_to_cart\">\n\t\t\n\t\t\t\t\t<input type=\"hidden\" name=\"edd_redirect_to_checkout\" id=\"edd_redirect_to_checkout\" value=\"1\">\n\t\t\n\t\t\n\t<\/form><!--end #edd_purchase_12069-2-->\n<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Role of Accounting Services and Impact on Small Medium Enterprises (SMEs) Performance in Manufacturing Sector from East Coast Region of Malaysia: A Conceptual Paper \u062a\u0627\u0631\u06cc\u062e: \u06f2\u06f0\u06f1\u06f4 \u067e\u0627\u06cc\u06af\u0627\u0647: \u0627\u0644\u0632\u0648\u06cc\u0631 \u0644\u06cc\u0646\u06a9 \u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[84,127,211,220],"tags":[],"_links":{"self":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/12078"}],"collection":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12078"}],"version-history":[{"count":6,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/12078\/revisions"}],"predecessor-version":[{"id":12787,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/12078\/revisions\/12787"}],"wp:attachment":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12078"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}