{"id":"https://openalex.org/W4392793902","doi":"https://doi.org/10.29124/kjeas.1650.11","title":"\u062a\u0623\u062b\u064a\u0631 \u062a\u0628\u0646\u0651\u064a \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 IPSAS24 \"\u0639\u0631\u0636 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629\" \u0639\u0644\u0649 \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0648\u0627\u0644\u0623\u062f\u0627\u0621","display_name":"\u062a\u0623\u062b\u064a\u0631 \u062a\u0628\u0646\u0651\u064a \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 IPSAS24 \"\u0639\u0631\u0636 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629\" \u0639\u0644\u0649 \u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0648\u0627\u0644\u0623\u062f\u0627\u0621","publication_year":2024,"publication_date":"2024-03-14","ids":{"openalex":"https://openalex.org/W4392793902","doi":"https://doi.org/10.29124/kjeas.1650.11"},"language":"en","primary_location":{"id":"doi:10.29124/kjeas.1650.11","doi":"https://doi.org/10.29124/kjeas.1650.11","is_oa":true,"landing_page_url":"http://dx.doi.org/10.29124/kjeas.1650.11","pdf_url":null,"source":{"id":"https://openalex.org/S4387278305","display_name":"Al Kut Journal of Economic and Administrative Sciences","issn_l":"1999-558X","issn":["1999-558X","2707-4560"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4363603785","host_organization_name":"Wassit University","host_organization_lineage":["https://openalex.org/P4363603785"],"host_organization_lineage_names":["Wassit University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al Kut Journal of Economics and Administrative Sciences","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://dx.doi.org/10.29124/kjeas.1650.11","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5114135837","display_name":"Ahmed Waheed","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ahmed Waheed","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5107946920","display_name":"Shukri Saleem","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Shukri Saleem","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.02375733,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"16","issue":"50","first_page":"243","last_page":"260"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.46140000224113464,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.46140000224113464,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.34790000319480896,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.053199999034404755,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/government-accounting-standards","display_name":"government accounting standards","score":0.7429999709129333},{"id":"https://openalex.org/keywords/program-budgets","display_name":"program budgets","score":0.6980000138282776},{"id":"https://openalex.org/keywords/performance-based-budgeting","display_name":"performance-based budgeting","score":0.8600000143051147},{"id":"https://openalex.org/keywords/international-public-sector-accounting-standards","display_name":"International Public Sector Accounting Standards","score":0.7829999923706055},{"id":"https://openalex.org/keywords/state-budget","display_name":"state budget","score":0.4099999964237213},{"id":"https://openalex.org/keywords/financial-statement-comparability","display_name":"financial statement comparability","score":0.5130000114440918}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6974077224731445},{"id":"https://openalex.org/C168031717","wikidata":"https://www.wikidata.org/wiki/Q1530280","display_name":"Balance (ability)","level":2,"score":0.6410849094390869},{"id":"https://openalex.org/C147859227","wikidata":"https://www.wikidata.org/wiki/Q294217","display_name":"Public sector","level":2,"score":0.5905290246009827},{"id":"https://openalex.org/C122637931","wikidata":"https://www.wikidata.org/wiki/Q118084","display_name":"Unit (ring theory)","level":2,"score":0.5279644727706909},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5233180522918701},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.42678138613700867},{"id":"https://openalex.org/C24416426","wikidata":"https://www.wikidata.org/wiki/Q5508878","display_name":"Fund accounting","level":4,"score":0.4215560257434845},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.40946221351623535},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3622995615005493},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.33993715047836304},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.32532399892807007},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.14064231514930725},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C99508421","wikidata":"https://www.wikidata.org/wiki/Q2678675","display_name":"Physical medicine and rehabilitation","level":1,"score":0.0},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C145420912","wikidata":"https://www.wikidata.org/wiki/Q853077","display_name":"Mathematics education","level":1,"score":0.0},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.29124/kjeas.1650.11","doi":"https://doi.org/10.29124/kjeas.1650.11","is_oa":true,"landing_page_url":"http://dx.doi.org/10.29124/kjeas.1650.11","pdf_url":null,"source":{"id":"https://openalex.org/S4387278305","display_name":"Al Kut Journal of Economic and Administrative Sciences","issn_l":"1999-558X","issn":["1999-558X","2707-4560"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4363603785","host_organization_name":"Wassit University","host_organization_lineage":["https://openalex.org/P4363603785"],"host_organization_lineage_names":["Wassit University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al Kut Journal of Economics and Administrative Sciences","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.kjeas.uowasit.edu.iq:article/714","doi":null,"is_oa":true,"landing_page_url":"https://kjeas.uowasit.edu.iq/index.php/index/article/view/714","pdf_url":null,"source":{"id":"https://openalex.org/S4387278305","display_name":"Al Kut Journal of Economic and Administrative Sciences","issn_l":"1999-558X","issn":["1999-558X","2707-4560"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4363603785","host_organization_name":"Wassit University","host_organization_lineage":["https://openalex.org/P4363603785"],"host_organization_lineage_names":["Wassit University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1999-558X","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.29124/kjeas.1650.11","doi":"https://doi.org/10.29124/kjeas.1650.11","is_oa":true,"landing_page_url":"http://dx.doi.org/10.29124/kjeas.1650.11","pdf_url":null,"source":{"id":"https://openalex.org/S4387278305","display_name":"Al Kut Journal of Economic and Administrative Sciences","issn_l":"1999-558X","issn":["1999-558X","2707-4560"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4363603785","host_organization_name":"Wassit University","host_organization_lineage":["https://openalex.org/P4363603785"],"host_organization_lineage_names":["Wassit University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al Kut Journal of Economics and Administrative Sciences","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":12,"referenced_works":["https://openalex.org/W19497612","https://openalex.org/W1495302230","https://openalex.org/W2598995311","https://openalex.org/W2626870952","https://openalex.org/W2893907642","https://openalex.org/W2925581611","https://openalex.org/W2955661837","https://openalex.org/W2978058278","https://openalex.org/W3098274132","https://openalex.org/W4382811387","https://openalex.org/W4382932080","https://openalex.org/W4391909605"],"related_works":["https://openalex.org/W7118011047","https://openalex.org/W4414223093","https://openalex.org/W6991924820","https://openalex.org/W4387752415","https://openalex.org/W7113595086","https://openalex.org/W2804935114","https://openalex.org/W2902215620","https://openalex.org/W4401862919","https://openalex.org/W2566967568","https://openalex.org/W7123900026"],"abstract_inverted_index":{"The":[0,198,236],"study":[1,112,138,169],"aims":[2],"to":[3,11,172,181],"achieve":[4],"two":[5],"main":[6,227],"objectives,":[7],"the":[8,13,17,26,36,39,42,50,60,64,72,76,82,88,93,97,99,101,105,108,111,122,130,137,142,149,162,165,168,174,183,188,221,226,230,250],"first":[9],"is":[10,116,170,214],"determine":[12],"impact":[14],"of":[15,28,38,41,63,87,96,107,121,144,164,197,232,252],"adopting":[16],"public":[18,61,176,189,222],"sector":[19,177,223],"standard":[20,34,125,178,239],"IPSAS24":[21,145],"\u201cdisplaying":[22,126,146],"budget":[23,27,62,95,127,132],"information\u201d":[24,128],"on":[25,59,129,148,155],"programs":[29],"and":[30,57,78,84,91,104,133,157,179,205,212,254],"performance,":[31],"as":[32],"this":[33],"allows":[35],"disclosure":[37],"budgets":[40,163],"economic":[43,89,191],"units":[44,192],"approved":[45],"in":[46,53,81,135,161,187,209,220,229],"actual":[47,77],"amounts":[48,52,80],"versus":[49],"estimated":[51,79],"their":[54],"financial":[55,85,207],"statements":[56,86],"therefore":[58],"state,":[65,98],"it":[66,213,245],"also":[67,139],"includes":[68],"these":[69,234],"disclosures":[70],"about":[71],"important":[73],"differences":[74],"between":[75],"reports":[83],"unit":[90],"then":[92],"general":[94],"discussions,":[100],"administrative":[102],"analyzes":[103],"results":[106],"budgets,":[109],"where":[110],"concluded":[113,140],"that":[114,216,248],"there":[115],"a":[117,152,195],"significant":[118],"positive":[119,153],"effect":[120,154],"IPSAS":[123,175],"24":[124,238],"program":[131],"performance":[134,159,255],"general,":[136],"Until":[141],"adoption":[143],"information":[147,208,242],"balance\u201d":[150],"has":[151,246],"knowing":[156],"identifying":[158],"deviations":[160],"country\u2019s":[166],"budget,":[167],"recommended":[171],"adopt":[173,182],"generally":[180],"international":[184,217],"accounting":[185,218],"standards":[186,219],"sector,":[190],"can":[193],"obtain":[194],"lot":[196],"great":[199],"benefits":[200],"derived":[201],"from":[202],"achieving":[203,233],"consistent":[204],"comparable":[206],"various":[210],"disciplines":[211],"believed":[215],"will":[224],"play":[225],"role":[228],"possibility":[231],"benefits.":[235],"IPASA":[237],"shows":[240],"balance":[241],"\u201cespecially":[243],"when":[244],"features":[247],"support":[249],"application":[251],"software":[253],"balancing":[256]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2024-03-15T00:00:00"}
