طلال محمد علي الججاوي, & ابتهاج اسماعيل يعقوب. (2024). The research aims to discuss and explain the impact of contemporary cultural dimensions presented by Hofstede, especially the recently introduced dimension of leniency versus restraint (IVRIndulgence versus restraint) and its impact on accounting conserva. Iraqi Journal for Administrative Sciences, 13(52), 34–61. Retrieved from https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2599