Hashim ALSaqa, Z. and Abbas Khudhur, F. (2025) “The Impact of Technical Knowledge on Increasing the Efficiency and Effectiveness of Accounting Information Systems in Banks: An Analytical Study in a Selected Sample of Iraqi Banks”, Journal of Research in Finance and Accounting, 7(02), pp. 418–437. Available at: https://journals.univ-msila.dz/index.php/jorfa/article/view/3395 (Accessed: 9 February 2026).