Abbas Hadi Abboud, and Professor Chokri Slim. “Fundamental Qualitative Characteristics of Accounting Information Systems and Their Effect on the Preparation of Planning Budgets - An Applied Study in Iraqi Commercial Banks Listed on the Iraq Stock Exchange”. Kurdish Studies, vol. 12, no. 2, Feb. 2024, pp. 2209-22, doi:10.67145/ks.v12i2.2220.