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