HASAN NAJI , S. .; KARIM KADHIM, H. Adopting Activity-Based Resource Planning (ABRP) for Rationalizing the Operating Budget: An Empirical Study. Akkad Journal Of Contemporary Accounting Studies, [S. l.], v. 4, n. 2, p. 69–70, 2025. DOI: 10.55202/ajcas.v4i2.268. Disponível em: https://journal.acefs.org/index.php/AJCAS/article/view/268. Acesso em: 31 oct. 2025.