Hasanain, Bayan Fayez. “The Impact of the Transition from Cash Basis to Accrual Basis in the Public and Non-Profit Sectors in the Kingdom of Saudi Arabia, With a Presentation of the Muslim World League’s Experience With This Transition”. Arado Business Journal, vol. 1, Feb. 2026, pp. 49-64, doi:10.64190/abj.1.2.2026.11.