Zarabizan Zakaria and  Syuhaida Ismail and  Aminah Md. Yusof,  Causes of Final Account Closing Delay:  A Theoretical Framework.   journal   = {International Journal of Economics and Management Engineering}, [online]. World Academy of Science, Engineering and Technology.
    October 2013, vol. 82(10). 2826 - 2832
    [viewed 24 April 2024]. Available from: https://publications.waset.org/pdf/9996561.