“Cost Accounting Based on Activities as a Tool to Determine the Cost of Banking Services (Case study of Rasheed Bank branch of the Doraa)” (2020) Journal of Madenat Alelem, 12(1), pp. 161–177. Available at: https://journal.mauc.edu.iq/index.php/JMAUC/article/view/343 (Accessed: 23 February 2026).