The role of electronic payment services in improving the strategic performance of insurance companies : Applied research. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. خاص, p. 436–449, 2025. DOI: 10.34093/50e28v02. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2230. Acesso em: 15 sep. 2025.