“Application of Electronic Accounting Systems in Commercial Banks and Their Role in Meeting the Needs of Their Users An Exploratory Study of the Opinions of a Sample of Customers of the Bank of Baghdad Sulaymaniyah Branch”. Journal of University of Human Development 2, no. 1 (January 31, 2016): 162–185. Accessed September 30, 2026. https://journals.uhd.edu.iq/index.php/juhd/article/view/586.