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Fatemeh Hazrati, Shihab Ibrahim Shuhaib, Mahmoud ebrahim Alrekabi, Maytham taha yaseen, Abbas Naser Enad Alali and Saad Dahham Abdulhussein 2022. ACCRUAL ACCOUNTING SYSTEM AND IDENTIFICATION OF BARRIERS TO ITS ESTABLISHMENT. World Bulletin of Management and Law. 7, (Feb. 2022), 179-186.