College of Administration and Economics

The research submitted by Firas Namik Khader.
The aim of the study is to evaluate the accounting procedures for the extra-budgetary activities in the Nineveh Health Directorate by analyzing the procedures, identifying weaknesses and defects in them and proposing an accounting model for accounting for them. The research concluded a number of conclusions, the most important of which are: there is incompatibility between accounting and administrative work in organizing extra-budgetary activities in the research sample because private wards are administratively affiliated with hospitals, while popular clinics are accountable.
The Assoticate Dean, Prof. Dr. Alla Abdel Salam Al-hamdani, attended part of the discussion session.
The panel members were: Prof. Dr. Ziad Hashem Yahya (the chair panel), Dr. Firas Aziz Muhammad (lecturer), and Assistant Professor Dr. Ali Mal-Allah Abdullah (panel member and supervisor).