Salih Shanoon, A.A. and Dashli, K. 2023. Requirements for applying international accounting standards in the public sector (IPSAS) in Iraq A field study of a sample of administrative staff and accounting professors in Iraqi universities. Tikrit Journal of Administrative and Economic Sciences. 19, 63, 1 (Sep. 2023), 124–140. DOI:https://doi.org/10.25130/tjaes.19.63.1.7.