"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", KJEAS, م 16, عدد 54, ص 30–47, سبتمبر 2024, تاريخ الوصول: سبتمبر 18, 2026. موجود في: http://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/802