The Department of Financial and Banking Sciences at the College of Administration and Economics, University of Mosul, discussed on Monday, October 26, 2026, a master’s thesis titled “Spending on Salaries and Wages in Iraq Between Financial Sustainability and Its Economic and Social Dimensions,” presented by the student Shahad Firas Mudhaffar Saeed Al-Fathi, in Discussion Hall No. (2). The study was conducted under joint scientific supervision between the University of Mosul and Bozok University in Turkey, as part of efforts to strengthen academic cooperation and scientific engagement with international universities.

​The study aimed to ground the theoretical concepts related to salaries, wages, and the sustainability of their funding, highlighting the distinct nature of this relationship within rentier economies. Additionally, it analyzed the current state and developments of salary and wage expenditure in Iraq, uncovering its significance within the overall public spending structure and its broader economic and social ramifications.

​The research concluded with several key findings, most notably that spending on salaries and wages in Iraq represents one of the main components of public expenditure. Its importance is not limited to financial aspects alone, but extends to stabilizing the income of a broad segment of the population, influencing economic activity levels, and shaping social conditions. The results also revealed that the continuous growth in public sector employees reflects the expanding role of the state as a primary employer, turning the government sector into the main absorber of the labor force. This trend has contributed to the inflation of the administrative apparatus and increased the financial burdens associated with current expenditures.

​The examination committee consisted of: Prof. Dr. Rafia Ibrahim Al-Hamdani – College of Administration and Economics / University of Mosul – Chair, Assistant Prof. Mohammad Dhanoon Mohammad – College of Administration and Economics / University of Mosul – Member, Assistant Prof. Dr. Mustafa Fadhil Hammadi – College of Administration and Economics / University of Mosul – Member, Assistant Prof. Dr. Oday Salem Ali – College of Administration and Economics / University of Mosul – Member and Supervisor, Assistant Prof. Dr. Muhammed Samanci – Faculty of Economics and Administrative Sciences / Yozgat Bozok University – Turkey – Member and Co-supervisor.

​The participation of the co-supervisor from Bozok University embodies the vision of the College of Administration and Economics at the University of Mosul to broaden international scientific cooperation, exchange research expertise, and enhance the quality of postgraduate studies through academic partnerships with global universities.