Hassn, E. and Abd Al-Rahman, M. 2008. The Possibility of Establishing TQM Requirements in Managerial Accountant Services A Study on a Sample of Kurdistan Regional Banks. TANMIYAT AL-RAFIDAIN. 30, 90 (Jun. 2008), 105–135. DOI:https://doi.org/10.33899/tanra.2008.161759.