"Using Budget Variances for Performance Evaluation: A Comparison Study between Libyan and AngloAmerican Companies Operating in The Libyan oil sector" (2020) مجلة العلوم الاقتصادية والسياسية, (16), ص 334–320. موجود في: https://journals.asmarya.edu.ly/econ/index.php/epj/article/view/47 (تاريخ الوصول: 4 أبريل 2025).