The College of Administration and Economics at the University of Mosul, represented by the Accounting Department, witnessed on Sunday, 15 February 2026, the defense of a Higher Diploma thesis entitled:
“The Impact of the Balanced Scorecard on Improving the Investment Budget in Public Sector Units”
The thesis was submitted by the student Musab Talat Ibrahim and defended in the Accounting Department laboratory at the college deanship.
The study aimed to demonstrate that applying the Balanced Scorecard enhances planning, monitoring, and control mechanisms, and contributes to reducing deviations in the implementation of investment projects. It also supports more accurate investment decision-making aligned with governmental objectives.
The study reached several conclusions, most notably the necessity of adopting the Balanced Scorecard as an integrated administrative system due to its effective role in improving the efficiency of the investment budget and strengthening financial and administrative transparency and control, in line with sustainable development requirements in public sector units.
The examination committee consisted of:
Assistant Professor Dr. Ali Hazem Younis – College of Administration and Economics / University of Mosul as a chair,  Assistant Professor Dr. Muthanna Falih Badr – College of Administration and Economics / University of Mosul as a member,
Assistant Professor Dr. Salem Khalil Khalid– College of Administration and Economics / University of Mosul aa a member and  Assistant Professor Ms. Intisar Saber Nouri – College of Administration and Economics / University of Mosul as a member and supervisor.