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“Cost Accounting Based on Activities as a Tool to Determine the Cost of Banking Services (Case study of Rasheed Bank branch of the Doraa)”, JMAU, vol. 12, no. 1, pp. 161–177, Jun. 2020, Accessed: Feb. 23, 2026. [Online]. Available: https://journal.mauc.edu.iq/index.php/JMAUC/article/view/343