“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” (2025) World Economics and Finance Bulletin, 52, pp. 24–38. Available at: https://www.scholarexpress.net/index.php/wefb/article/view/5662 (Accessed: 18 April 2026).