إيمان سعيد عيدي, and انتصار محمد جواد. 2014. “Unified Accounting System Evaluation-Newly Applied in Municipalities An Analytical Study in the Municipality of Amara”. Al Kut Journal of Economic and Administrative Sciences 6 (15), 374-99. https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/196.