The Political Approach in Accounting Standards setting and its Impact on the Accepted Accounting Practices A field Study in the Iraqi Environment. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), [S. l.], v. 31, n. 1, p. 31–74, 2021. DOI: 10.55562/jrucs.v31i1.346. Disponível em: https://jrucs.iq/index.php/JAUCS/article/view/346. Acesso em: 20 may. 2026.