“The Availability of the Requirements for a Responsibility Accounting System in Local Authorities Operating in the Gaza Strip: A Field Study”. Palestine Technical College Journal for Research and Studies 6, no. 1 (September 1, 2019): 69–101. Accessed June 13, 2026. https://journals.ptcdb.edu.ps/index.php/PTCJRS/article/view/v6n1-03.