“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., vol. 52, pp. 24–38, Nov. 2025, Accessed: Jul. 14, 2026. Available: https://scholarexpress.net/index.php/wefb/article/view/5662