DhaifAllah, Bakil, Sofiah Md Auzair, Ruhanita Maelah, and Md Daud Ismail. “Inter-Organizational Cost Management and Open Book Accounting: A Review”. Asian Journal of Accounting Perspectives 9, no. 1 (December 1, 2016): 67–96. Accessed April 5, 2025. https://jummec.um.edu.my/index.php/AJAP/article/view/7269.