Kadim Idan, A., Taha Yaseen, A., & Mohammed Mansoor, A. (2024). The possibility of applying the lean accounting system and its impact on building a sustainable competitive advantage: A field study at the Southern Cement Company - Kufa Cement Factory. Iraqi Journal for Administrative Sciences, 16(64), 205–231. https://doi.org/10.71207/ijas.v16i64.2178