Bakir Mahmud, I. ., Zeynali, M., Pourkarim, Y. ., & Mohammadi, A. (2023). Identification and Assessment of Factors Affecting the Implementation of Beyond Activity-Based Costing System (BABCS) in Public Organizations of Kurdistan Region. International Journal of Innovation Management and Organizational Behavior (IJIMOB), 3(4), 158-166. https://doi.org/10.61838/kman.ijimob.3.4.18