Ismael, B., Anbar, A., & Mham, M. (2019). The role of the higher education system in rebuilding the unified accounting system In accordance with International Accounting and Reporting Standards (IAS) An analytical survey of the views of a sample of university professors and employees in a number. Academic Journal Of Nawroz University, 8(1), 238-255. doi:10.25007/ajnu.v8n1a319