Amal Hassan Zughaid, Mustafa Ahmed Ben Hkoma, and Amaal M. Aqeelah, “The Role of Organizational Environment Quality in Enhancing the Effectiveness of Strategic Management Accounting Practices in Libyan Commercial Banks: A Case Study of Wahda Bank ”, jshd, vol. 2, no. 3, pp. 1104–1128, Sep. 2026, doi: 10.65421/jshd.v2i3.341.