محمد سمير دهيرب. 2025. “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 8 (32). كربلاء، جمهورية العراق:268-86. https://journals.uokerbala.edu.iq/index.php/ijas/article/view/3182.