College of Administration and Economics

The Department of Accounting at the Faculty of Management and Economics /University of Mosul discussed on Tuesday, November 1, 2022 the doctoral thesis entitled “Employing Big Data in the Development of Accounting Practices and its Reflection on the Financial and Operational Performance of Business Organizations”

Part of discussion was attended by Prof. Dr. Thaer Ahmed Saadoun Al-Samman, Dean of the College.This study submitted by the student “Abdulrahman Zuhair Abdul Qader” in the Department of Accounting, seeks to achieve the basic goal of employing big data as one of the tools of the Fourth Industrial Revolution (4IR) in the development of accounting practices and the extent to which this reflects on the financial and operational performance of different entities, by proposing accounting treatments for big data as a digital asset within the framework of the International Accounting Standards (IFRSs, IASs).The discussion committee was chaired by Prof. Dr. Wahid Mahmoud AL Ramo Ibrahimi, Assistant President for Administrative and Financial Affairs, with the membership of Prof. Dr. Fouad Abdul Mohsen Abada from the University of Karbala, Prof. Dr. Sattam Saleh Hussein from the University of Tikrit, Assistant Professor Dr. Kubra Mohammed Taher Hammoudi, Assistant Professor from University of Mosul, Dr. Ahmed Saad Jarri from Mustansiriyah University, and the membership and supervision of Assistant Professor Dr. Sinan Zuhair Mohammed Jameel.