Analysis of the accounting information system in light of open system theory : An applied study in the Directorate of Education in Baghdad Al-Karkh II. JAFS [Internet]. 2026 Jun. 30 [cited 2026 Jul. 20];21(75):429-47. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2592