Importance of implementing material flow cost accounting technique (MFCA) and its role to enhance environmental sustainability in industrial companies : An analytical study on a set of refining companies / Erbil. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 71, p. 491–504, 2025. DOI: 10.34093/kjm6zp58. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2165. Acesso em: 16 jul. 2025.