The possibility of adopting strategic management accounting techniques to increase competitiveness Iraqi economic units in light of the variables of the contemporary business environment. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 17, n. 59, p. 162–184, 2022. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1070.. Acesso em: 6 may. 2024.