"Obstacles of applying human resources accounting in North African countries: A comparative study between Algeria, Tunisia, and Morocco" (2025) مجلة اقتصاديات شمال افريقيا, 19(31), ص 21–38. موجود في: https://journals.univ-chlef.dz/index.php/renaf/article/view/468 (تاريخ الوصول: 23 أكتوبر 2026).