College of Administration and Economics

The Accounting Department at the College of Management and Economics, University of Mosul, discussed the master’s thesis titled “The Possibility of Adopting Sustainability Accounting Standards in the Iraqi Oil Sector”

And its role in developing the outputs of the unified accounting system/an applied study.”

Part of it was attended by the respected Dean of the College, Professor Dr. Thaeir Ahmed Saadoon Al-Samman.

The current study presented by the student “Rasha Amer Sobeih” aimed to
In the Accounting Department to: Identify the possibility of applying sustainability accounting standards to enhance the quality of accounting disclosure for the Iraqi oil sector represented by the Petroleum Products Distribution Company/Nineveh Branch in a manner that meets the needs of all relevant parties, and to note the extent to which it contains sustainability indicators.

The study reached conclusions, the most important of which are: Sustainability accounting is a system of environmental, economic and social information and that the unified accounting system is devoid of requirements for disclosing sustainability accounting standards.

The discussion committee was chaired by Assistant Professor Dr. Jassim Aidan Barak from the University of Karbala, and the membership of Assistant Professor Dr. Kubra Muhammad Taher Hamoudi and Assistant Professor Dr. Ali Malallah Abdullah, and under the supervision and membership of Professor Dr. Luqman Muhammad Ayoub.