The College of Administration and Economics at the University of Mosul / Department of Accounting discussed, on Thursday, July 2, 2026, the doctoral dissertation titled: “A Proposed Framework for Water Resources Accounting in the Iraqi Environment under the Government Finance Statistics Manual (GFSM),” submitted by the student Waadallah Maan Waadallah Al-Maadidi, in Discussion Hall No. (2).

​The study aimed to establish an integrated accounting framework for water resources accounting in the Iraqi environment that complies with the Government Finance Statistics Manual (GFSM). This framework is based on objectives, elements, qualitative characteristics, along with accounting assumptions and principles, thereby contributing to the development of mechanisms for handling fresh water resources and enhancing their management efficiency.

The study succeeded in developing a six-pillar framework specifically designed for the Iraqi environment, which includes objectives, elements, and qualitative characteristics that ensure information quality, as well as assumptions, principles, and constraints that enhance practical application. The proposed framework received acceptance from specialists according to the study’s findings.

The discussion committee consisted of: Professor Dr. Ziad Hashem Yahya Al-Sakka – College of Administration and Economics / University of Mosul as a chairman,  Professor Dr. Luqman Muhammad Ayoub Al-Dabbagh – College of Administration and Economics / University of Mosul as a member,  Professor Dr. Ali Mal Allah Abdullah – College of Administration and Economics / University of Mosul as a member,  Assistant Professor Dr. Bilal Amjad Muhammad – College of Administration and Economics / Al-Hamdaniya University  as member,  Assistant Professor Dr. Taha Ahmed Hassan – College of Administration and Economics / University of Mosul as a member, and Professor Dr. Sinan Zuhair Muhammad Jamil – College of Administration and Economics / University of Mosul as a member and supervisor.