“Auditing the Performance of the Structural Capital According to Standards of E-Learning and Its Reflection on the Performance of Universities: Applied Research”. Journal of Accounting and Financial Studies ( JAFS ) 18, no. 63 (July 1, 2023): 209–229. Accessed December 27, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1222.