“Using the Innovation Methodology in the Process Design to Achieve the Competitive Advantage”. Journal of Accounting and Financial Studies ( JAFS ) 19, no. عدد خاص (August 31, 2024): 311–326. Accessed May 17, 2025. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1630.