Ban Abdul-Kadhm Abdulaali, Alyaa Hussein Mohmmed Ali Alesaa, and Hala AbdulAmeer Dhahir. “Factors Affecting Human Resources Accounting and Its Impact on Profitability and Performance Improvement: Applied Study in General Company for Engineering Industries”. International Journal of Economics, Management and Accounting 2, no. 2 (April 15, 2025): 360–367. Accessed December 5, 2025. https://international.areai.or.id/index.php/IJEMA/article/view/641.