The Impact of Digital Budgeting on Enhancing Financial Sustainability and Improving Public Expenditure Efficiency: An Analytical Study in the Iraqi Environment. KJEAS [انترنت]. 1 سبتمبر، 2026 [وثق 5 أكتوبر، 2026];18(63):607-28. موجود في: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/1344