College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master’s thesis entitled “Using the Extended Business Reporting Language (XBRL) in Big Data Analysis to Enhance Sustainable Reporting – Case Study”

Part of it was attended by the Dean’s assistants for scientific and administrative affairs.

The current study submitted by the student “Ahmed Talal Muhammad Jihad”
in the Department of Accounting aimed to: Big data has become one of the most important types of data sources that arise, so advanced scientific methods must be adopted for the purpose of analyzing the large amount of data and presenting it in an understandable manner to decision makers.

The study concluded with the most important conclusions: Big data includes financial and non-financial data, structured, unstructured and semi-structured, characterized by its large size, rapid flow and diversity, which requires advanced analysis and processing techniques.

The discussion committee was headed by Professor Dr. Luqman Muhammad Ayoub, and included the membership of Assistant Professor Dr. Younis Abdul Karim Ahmed from the University of Duhok, and Assistant Professor Dr. Haitham Hashim Qasim, under the supervision and membership of Professor Dr. Ziad Hashim Yahya.