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"Developing a Strategic Perspective for Managerial Accounting By Using Value Chain Analysis ", مجلة المنصور, م 12, عدد 1, ص 1–36, ديسمبر 2022, تاريخ الوصول: 22 ديسمبر، 2025. [مباشر على الإنترنت]. موجود في: https://journal.muc.edu.iq/journal/article/view/275