MUAMMAR KADDAFI. IMPLEMENTATION OF DIGITAL DATA-BASED ACCOUNTING ON THE EFFICIENCY AND EFFECTIVENESS OF ACCOUNTING PROCESSES ACCOUNTING PROCESSES: AN EXPLORATORY STUDY OF POTENTIALS AND CHALLENGES IN MODERN ACCOUNTING PRACTICES. International Conference on Health Science, Green Economics, Educational Review and Technology, [S. l.], v. 7, n. 1, p. 91–99, 2025. DOI: 10.54443/ihert.v7i1.482. Disponível em: http://proceeding.unefaconference.org/index.php/IHERT/article/view/482. Acesso em: 13 jan. 2026.