The Impact of Strategic Management Accounting Techniques on the Reliability of Financial Statements:: The Impact of Strategic Management Accounting Techniques on the Reliability of Financial Statements:. JAFS [Internet]. 2023 Jul. 1 [cited 2025 Jul. 7];18(63):463-8. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1238