“The Effect of Applying Resource Consumption Accounting Technology on Rationalizing Pricing Decisions in Economic Units”. Journal of Accounting and Financial Studies ( JAFS ) 18, no. 63 (July 1, 2023): 89–107. Accessed May 14, 2025. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1214.