“Accounting Achievement and Its Impact on the Measurement of Operational Efficiency: Applied Research in the Company of Refineries Center Al-Doura Refinery”. Journal of Accounting and Financial Studies ( JAFS ) 14, no. 46 (March 1, 2019): 81–93. Accessed April 30, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/393.