Rasheed, Shiler Abdulrahman, et al. “The Reflections of Applying the International Public Sector Accounting Standards (IPSASs) on Adopting Programs and Performance Budgeting: An Applied Study in the College of Administration and Economics: University of Duhok”. Tikrit Journal of Administrative and Economic Sciences, vol. 19, no. 63, 2, Sept. 2023, pp. 64-93, doi:10.25130/tjaes.19.63.2.4.