J. A. . Lukman and S. . Abdulrasaq, “An Evaluation of Human Resource Accounting on Corporate Performance”, jts, vol. 15, no. 1, pp. 105–114, Jun. 2023, Accessed: Aug. 12, 2026. [Online]. Available: https://journal.uthm.edu.my/index.php/JTS/article/view/14183