Haneen Ali Yousif, and Salaheldeen Moammed AL- Emam. 2022. “The Effect of Implementing a Government Financial Information Management System (GFMIS) on the Effectiveness of Budget Implementation”. Journal of Madenat Alelem University College 14 (1), 60-78. http://116.203.176.164/index.php/JMAUC/article/view/434.