HAMZAH, Ahmed Mohammad; DOAIM, Sarmad Salman; MOUSA, Thaer Omran. The impact of strategic cost management and digital transformation on cost efficiency and bank performance in Iraqi banks. Heritage and Sustainable Development, [S. l.], v. 8, n. 2, p. 431–446, 2026. DOI: 10.37868/hsd.v8i2.2562. Disponível em: https://hsd.ardascience.com/index.php/journal/article/view/2562. Acesso em: 5 nov. 2026.