"Application of the Accrual Basis of Accounting and its Role in achieving the Effectiveness of Human Resources Management: An applied study at the Middle Technical University" (2024) Al Kut Journal of Economics and Administrative Sciences, 16(54), ص 30–47. موجود في: http://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/802 (تاريخ الوصول: 18 سبتمبر 2026).