Mousa, Thaer Umran, and Nabil Abd Alsatar Hadie. “Application of Attribute-Based Costing Approach (ABC11) in Companies Listed on the Iraq Stock Exchange: A Field Study”. International Academic Journal of Social Sciences, vol. 9, no. 2, Sept. 2022, pp. 91-101, https://doi.org/10.9756/IAJSS/V9I2/IAJSS0918.