Ali Alfartoosi, Hussein Jaleel Mohsin, Ibtihaj Ismail Yaaqoob, Atared Saad Jebur and Mohd Abdullah Jusoh 2023. The Impact of E-Accounting on the Performance of SMES in Iraq: Examining the Mediator Role of Internal Control: Empirical Study on SMES in Iraq . Migration Letters. 20, S3 (Aug. 2023), 1207–1234. DOI:https://doi.org/10.59670/ml.v20iS3.4717.