“The Role of Functions -Based Cost Analysis in Competitive Pricing Decisions in Iraqi Economic Units”.
Journal of Accounting and Financial Studies ( JAFS ) 20, no. 70 (March 31, 2025): 140–168. Accessed June 1, 2025.
https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2050.