H. A. G. Al-Samarrai and M. H. Al-Awadi, “A preliminary feasibility study on the possibilities of implementing the tourism subaccount system in Iraq”, Al-Ghary Jour. Eco. Admini. Sci., vol. 15, no. 4, pp. 444–469, Dec. 2018, doi: 10.36325/ghjec.v15i4.17207.