“ﻓﻠﺴﻔﺔ اﻻيصاء اﻟواﺴﻊ: ﻤﻨﻬﺞ عملياتي حدﯿث” (2006) Journal of Accounting and Financial Studies ( JAFS ), 1(2). Available at: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/570 (Accessed: 20 December 2024).