“Expanding the Strategic Direction in the Dimensions of Social Responsibility : Applied Research in the Rafidain Bank”. Journal of Accounting and Financial Studies ( JAFS ) 18, no. 62 (March 3, 2023): 162–180. Accessed June 25, 2025. https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1182.