اسعد محمد علي العواد, هدى احمد علي المطيري. Employment of government accounting system using the government financial statistics system GFS in municipalities: Applied study in the municipality of Karbala and the municipalities of districts and sub districts. IJAS [Internet]. 2024 Oct. 9 [cited 2025 Apr. 3];15(61):80-131. Available from: https://journals.uokerbala.edu.iq/index.php/ijas/article/view/2252