Auditing the performance of the structural capital according to standards of e-learning and its reflection on the performance of universities: applied research. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 63, p. 209–229, 2023. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1222. Acesso em: 24 apr. 2025.