Hashim ALSaqa, Zeyad, and Fadhil Abbas Khudhur. “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, no. 02 (December 29, 2025): 418–437. Accessed February 9, 2026. https://journals.univ-msila.dz/index.php/jorfa/article/view/3395.