THE IMPACT OF APPLYING ENTERPRISE RESOURCE PLANNING (ERP) SYSTEMS IN THE GOVERNMENT ACCOUNTING SYSTEM ON OPERATIONAL EFFICIENCY: AN ANALYTICAL STUDY IN A SAMPLE OF IRAQI UNIVERSITIES. Wor.econo. and fin. Bul. 2025;52:24-38. Accessed April 17, 2026. https://www.scholarexpress.net/index.php/wefb/article/view/5662