Mahfoud Boulksibat. “The Implementation of the Financial Accounting System in Economic Enterprises: A Comparative Analysis of the Public and Private Sectors”. European Economic Letters (EEL) 15, no. 2 (May 21, 2025): 2698–2715. Accessed March 5, 2026. https://eelet.org.uk/index.php/journal/article/view/3116.