Ahmed , Asst Lect. Mustafa, Asst Lect. Al-Hassan Ali Al-Attar, and Asst Lect. Salah al-Din Abdul Abdul. 2026. “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”. The Gulf Economist 42 (68):317-56. https://tge.uobasrah.edu.iq/index.php/tge/article/view/237.