Ismail SEBTI, and Imane BENSIRADJ. “Obstacles of Applying Human Resources Accounting in North African Countries: A Comparative Study Between Algeria, Tunisia, and Morocco”. Journal of North African Economies 19, no. 31 (July 3, 2025): 21–38. Accessed July 10, 2025. https://journals.univ-chlef.dz/index.php/renaf/article/view/468.