The scientific approachs of measuring human capital under accounting intellectual capital and the suggested procedures for application in the knowleged units. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 2, n. 8, 2009. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/613. Acesso em: 1 may. 2025.