قحطان منير علي مدهش. “Measurement of Unused Capacity by Applying Resource Consumption Accounting Approach to Improve the Cost Information Quality: An Empirical Study”. Journal of Social Studies 24, no. 2 (July 25, 2018): 61–85. Accessed January 9, 2025. https://journals.ust.edu/index.php/JSS/article/view/1365.