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:. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 63, p. 463–483, 2023. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1238. Acesso em: 25 jun. 2025.