id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajbmeb-1318	Amer Rahima Mahmoud AL-Quraishi; Prof. Dr. Emna Boumediene	THE IMPACT OF THE FUTURE APPLICATION OF INTERNATIONAL ACCOUNTING STANDARDS IN THE PUBLIC SECTOR IN DEVELOPING THE PERFORMANCE OF GOVERNMENT INSTITUTIONS APPLYING THE GOVERNMENT ACCOUNTING SYSTEM AND ITS CONTRIBUTION TO ACTIVATING THE ROLE BY THE FEDERAL BOARD OF SUPREME AUDIT IN THE REPUBLIC OF IRAQ	2023	18	.pdf	application/pdf	9421	228	17	Third - The third main hypothesis: “There is a correlation and impact of the variable of applying the requirements of public sector accounting standards (IPSAS) in government units with the variable of applying international public sector accounting standards in government units on the development and improvement of government performance evaluation”. By presenting and analyzing the study data through studying frequencies, the relative importance index, arithmetic means, standard deviations, and testing the correlation and influence coefficient for the main research hypotheses, as shown below: First - The first main hypothesis: “There is a correlation and impact of the variable of applying the requirements of public sector accounting standards (IPSAS) in government units with the variable of changing the basis of accounting measurement according to international accounting standards for the public sector in government units”.	cache/ajbmeb-1318.pdf	txt/ajbmeb-1318.txt