Measuring the cost of consulting services under the traditional cost approach and the performance-based costing technique and its impact on achieving profits : Applied research in the advisory office of Al-Khwarizmi College of Engineering - University of Baghdad. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 64, p. 455–475, 2023. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1289. Acesso em: 11 mar. 2025.