« Obstacles of applying human resources accounting in North African countries: A comparative study between Algeria, Tunisia, and Morocco », renaf, vol. 19, nᵒ 31, p. 21–38, juill. 2025, Consulté le: oct. 23, 2026. Disponible sur: https://journals.univ-chlef.dz/index.php/renaf/article/view/468