“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), pp. 104–115. doi:10.55562/jrucs.v50i3.505.