Al-Hebry, Adeeb Abdulwahab, and Ebrahim Mohammed Al-Matari. “A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study”. International Review of Management and Marketing 7, no. 3 (July 12, 2017): 105–112. Accessed April 20, 2024. https://econjournals.com/index.php/irmm/article/view/4835.