"The Impact of Digital Budgeting on Enhancing Financial Sustainability and Improving Public Expenditure Efficiency: An Analytical Study in the Iraqi Environment", KJEAS, م 18, عدد 63, ص 607–628, سبتمبر 2026, تاريخ الوصول: أكتوبر 05, 2026. موجود في: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/1344