"’Digital Transformation in Financial Systems and its Impact on Enhancing the Efficiency of Government Spending’", KJEAS, م 18, عدد 61, ص 55–72, يوليو 2026, تاريخ الوصول: يوليو 14, 2026. موجود في: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/1180