Sadiq Jafar Kathim, Layla Naji Majeed Al Fatlaw, and Qasim Mohammed Abdullah Al-Baaj. 2024. “Accounting Theory and Its Effective Role in Developing Intellectual and Mental Skills and Abilities Of Accounting Department Students: a Field Study”. Harmoni Economics: International Journal of Economics and Accounting 1 (4):55-81. https://doi.org/10.70062/harmonieconomics.v1i4.22.