The role of digital transformation in enhancing the efficiency of financial management in the Iraqi public sector: A survey study at the Southern Branch of the Oil Products Distribution Company
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Abstract .This study examines the role of digital transformation in improving financial management efficiency at the Oil Products Distribution Company – Southern Branch. Using a descriptive-analytical approach and a questionnaire distributed to 36 employees, the study analyzes digital infrastructure, digital human resources, and digital organizational culture. The results show an acceptable level of digital transformation and a significant positive impact on financial management efficiency. The study concludes that digital transformation is a key tool for enhancing financial performance and supports further investment in digital systems and skills development..
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