سهاد صبيح الصفار. The importance of developing the accounting information system to enhance the efficiency of value chain analysis of Iraqi economic units. IJAS [Internet]. 2025 Jan. 12 [cited 2025 Jan. 18];10(42):110-2. Available from: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2950