TAHIR , A. L. M. The Impact of the Shift Towards the Digital Economy on Developing Management Accounting Systems: A Comparative Analytical Study. The Gulf Economist, [S. l.], v. 42, n. 68, p. 255–282, 2026. Disponível em: https://tge.uobasrah.edu.iq/index.php/tge/article/view/235. Acesso em: 30 jul. 2026.