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. [Internet]. 2025 Nov. 12 [cited 2026 Jan. 13];52:24-38. Available from: https://scholarexpress.net/index.php/wefb/article/view/5662