College of Administration and Economics

Master’s thesis in the Department of Accounting discusses “The Impact of the Application of the IPSASB Cash Basis Standard on the Ir

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master’s thesis tagged “The impact of the application of the IPSASB criterion for the monetary basis on the Iraqi government accounting system – an applied study in the General Directorate of Education of Nineveh Governorate”
Part of it was attended by the Dean of the Faculty, Prof. Dr. Thaeir Ahmed Saadoon Al-Samman.

The current study submitted by the student “Fadia Sultan Daoud” in the Accounting Department aimed to: Demonstrate the importance and justifications for applying the International Public Sector Accounting Standard (IPSAS) according to the cash basis in government units, because it is the minimum for the adoption of International Public Sector Accounting Standards (IPSASs) according to what was stated by the International Public Sector Accounting Standards Board (IPSASB) to serve the public interest.
The study reached a set of conclusions, the most important of which are: The adoption of IPSASs contributes to enhancing the efficiency of public financial management and the management of public sector resources, both in the way public ownership is managed and in the form of identifying, measuring and disclosing public domain items, by increasing information transparency, raising the efficiency and effectiveness of public procedures, supporting accountability and evaluating the performance of public sector units.

The discussion committee was headed by Prof. Dr. Bakr Ibrahim Mahmoud from Al-Mustansiriya University, and the membership of Assistant Professor Dr. Maher Ali Hussein Al-Shammam, and Assistant Professor Dr. Alaa Abdel Wahed Dhanoun, under the supervision and membership of Assistant Professor Dr. Ali Malallah Abdullah.