College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the doctoral thesis tagged “A proposed model for preparing the green budget in light of the requirements of integrated reporting and its role in evaluating sustainable performance by applying to the Nineveh Health Department”.

Part of it was attended by the President of the University of Mosul, Prof. Dr. Waheed Mahmoud Al-Ibrahimi, and the Dean of the Faculty, Prof. Dr. Thaeir Ahmed Saadoon Al-Samman.

The aim of the current study … Which was submitted by the student “Muhannad Hazem Ali” in the Accounting Department to: Presenting a proposed model for preparing the green budget for the health sector in light of the integrated reporting requirements represented in providing financial and non-financial information and applying the model to the Nineveh Health Department, the research sample, by employing the department’s financial budget tables for the year (2023).

The study reached a set of conclusions, the most important of which are: that the Nineveh Health Department does not adopt the green budget approach and that its reporting is not an integrated report, and that the financial budget of the department included many allocations that confirm its gradual shift towards the program budget, most notably the government program that was added in (2023) and private health programs, as well as social and environmental allocations that came integrated with economic allocations.

The discussion committee was headed by Prof. Dr. Talal Muhammad Ali Al-Jajawi from Warith Al-Anbiya University, with the membership of Assistant Professor Dr. Kobra Muhammad Tahrahmoudi, Assistant Professor Dr. Maher Ali Hussein Al-Shammam, Assistant Professor Dr. Ali Malallah Abdullah, Assistant Professor Dr. Alaa Abdul Wahed Dhanoun, and the membership and supervision of Prof. Dr. Luqman Muhammad Ayoub.