“The Quality of Human Resources in Islam and Its Relation to Science and Learning and Its Impact on the Profession of Costs Accounting”. 2022. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ) 50 (3): 104-15. https://doi.org/10.55562/jrucs.v50i3.505.