Tao, Xin, and Khai Loon Lee. “Design and Optimization of Cost Accounting Systems in Small and Medium-Sized Restaurant Enterprises: A Case Study of Xiabuxiabu”. Journal of Islamic, Social, Economics and Development, vol. 10, no. 72, Apr. 2025, pp. 141-53, https://academicinspired.com/jised/article/view/3000.