“Adopting IPSASs in Iraq (Importance, Justifications, Requirements, and Challenges)”. NTU journal for Administrative and Human Sciences (JAHS) 5, no. 1 (September 17, 2025): 86–108. Accessed December 8, 2025. https://journals.ntu.edu.iq/index.php/NTU-JMS/article/view/1356.