"Using Budget Variances for Performance Evaluation: A Comparison Study between Libyan and AngloAmerican Companies Operating in The Libyan oil sector", EPJ, عدد 16, ص 334–320, 2020, تاريخ الوصول: 11 يناير، 2026. [مباشر على الإنترنت]. موجود في: https://journals.asmarya.edu.ly/econ/index.php/epj/article/view/47