محمد سمير دهيرب. Over the use of the financial statements in evaluating the performance of service organizations A comparative analysis of the financial statements at the University of Muthanna For the years 2008 -2009. Iraqi Journal for Administrative Sciences, كربلاء، جمهورية العراق, v. 8, n. 32, p. 268–286, 2025. Disponível em: https://journals.uokerbala.edu.iq/index.php/ijas/article/view/3182. Acesso em: 31 mar. 2025.