SULTAN, Tayseer. Integration between resource consumption accounting and responsibility accounting systems on a strategic basis In enhancing the efficiency of performance of economic units. Journal of Kufa Studies Center, Kufa, Najaf, IRAQ, v. 1, n. 71(A), p. 451–496, 2024. DOI: 10.36322/jksc.v1i71.14777. Disponível em: https://journal.uokufa.edu.iq/index.php/ksc/article/view/14777. Acesso em: 26 aug. 2026.