“The Political Approach in Accounting Standards setting and its Impact on the Accepted Accounting Practices A field Study in the Iraqi Environment” (2021) Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), 31(1), pp. 31–74. doi:10.55562/jrucs.v31i1.346.