Assistant teacher Ebtihaj Taher Saber. “The Availability of the Elements for Applying the Activity-Based Budgeting System (ABB) in the Banking Sector in Order to Implement the Activity-Based Management System (ABM) and Activity-Based Budgeting (ABBC)”. Economic and Administrative Studies Journal 1, no. 3 (August 28, 2022): 55–76. Accessed January 21, 2025. https://easj.aliraqia.edu.iq/index.php/easj/article/view/25.