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. Al Kut Journal of Economics and Administrative Sciences, [S. l.], v. 16, n. 54, p. 30–47, 2024. Disponível em: http://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/802. Acesso em: 17 jun. 2026.