Developing a Strategic Perspective for Managerial Accounting By Using Value Chain Analysis . مجلة المنصور, [S. l.], v. 12, n. 1, p. 1–36, 2022. Disponível em: https://journal.muc.edu.iq/journal/article/view/275. Acesso em: 5 سبتمبر. 2025.