Majid Humeedi Khalaf, and Prof. Dr. Ali Ibrahim Hussein. “DETERMINANTS AND MOTIVES FOR APPLYING STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES IN THE PUBLIC SECTOR: THEORETICAL STUDY”. World Bulletin of Management and Law, vol. 18, Jan. 2023, pp. 153-61, https://scholarexpress.net/index.php/wbml/article/view/2062.