Haneen Ali Yousif, and Salaheldeen Moammed AL- Emam. “The Effect of Implementing a Government Financial Information Management System (GFMIS) on the Effectiveness of Budget Implementation”. Journal of Madenat Alelem University College, Vol. 14, no. 1, June 2022, pp. 60-78, https://journal.mauc.edu.iq/index.php/JMAUC/article/view/434.