“The Impact of Strategic Management Accounting Techniques on the Reliability of Financial Statements:: The Impact of Strategic Management Accounting Techniques on the Reliability of Financial Statements:”, JAFS, vol. 18, no. 63, pp. 463–483, Jul. 2023, Accessed: Dec. 20, 2024. [Online]. Available: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1238