College of Administration and Economics

The Department of Accounting at the College of Administration and Economics – University of Mosul, held a discussion for the master’s thesis titled:
“The Impact of the Accrual Basis on Rationalizing Expenditure in Government Units: An Applied Study in Nineveh Province / Financial and Administrative Directorate.”

The discussion was attended by the Dean of the College, Professor Dr. Sinan Zuhair Mohammed Jameel, along with the Associate Dean for Administrative Affairs.

The current study, presented by student Mahmoud Abdullah Mahmoud Abdullah Al-Badrani from the Department of Accounting, aimed to highlight the importance and justification for applying the accrual basis in accordance with the requirements of the International Public Sector Accounting Standards (IPSAS), and to show the impact of implementing these standards on government units in terms of rationalizing public funds and protecting them from waste and misuse.

The study concluded with key findings, the most important of which was: adopting the accrual basis in accordance with IPSAS requirements leads to identifying best practices and proper accounting treatments.

The examination committee was chaired by Asst. Prof. Dr. Maher Ali Hussein, and included the following members: Asst. Prof. Dr. Safwan Qusay Abdul Halim from the University of Baghdad. Asst. Prof. Dr. Saif Al-Din Amjad Ismail .Asst. Prof. Dr. Kubra Mohammed Tahir, who also served as the thesis advisor.