“Requirements and Challenges of Implementing Human Resource Accounting System in the Libyan Insurance Sector: A Field Study on Libya Insurance Company”. Comprehensive Journal of Humanities and Educational Studies 2, no. 2 (June 20, 2026): 1116–1133. Accessed June 27, 2026. https://cjhes.com.ly/index.php/cjhes/article/view/270.