“The Impact of Digital Budgeting on Enhancing Financial Sustainability and Improving Public Expenditure Efficiency: An Analytical Study in the Iraqi Environment” (2026) Al Kut Journal of Economics and Administrative Sciences, 18(63), pp. 607–628. Available at: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/1344 (Accessed: 5 October 2026).