Abbas Fadel Chiyad. “THE AVAILABILITY OF THE ELEMENTS FOR USING ACTIVITY-BASED COST ACCOUNTING (ABC) IN COMMERCIAL BANKS OPERATING IN THE IRAQI STOCK EXCHANGE”. International Journal of Studies in Business Management, Economics and Strategies, vol. 3, no. 4, Apr. 2024, pp. 67-82, https://scholarsdigest.org/index.php/bmes/article/view/660.