The role of activity-based costs in improving service Banking. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 72, p. 391–400, 2025. DOI: 10.34093/0bq4xb05. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2304. Acesso em: 16 nov. 2025.