ﻓﻠﺴﻔﺔ اﻻيصاء اﻟواﺴﻊ: ﻤﻨﻬﺞ عملياتي حدﯿث. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 1, n. 2, 2006. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/570. Acesso em: 1 may. 2025.