Maher Ali Hussain Shamam, & Ahmed Mohammed Khalel. (2020). The influence of methodological trends of accounting research for the period (1926 - 2019) in the formulation and construction of accounting theory: Analytical exploratory study. QALAAI ZANIST JOURNAL, 5(1), 712–745. https://doi.org/10.25212/lfu.qzj.5.1.23