College of Administration and Economics

The Department of Accounting – College of Administration and Economics – University of Mosul – hosted on Tuesday, September 16, 2025, Discussion Hall No. (2) the defense of the master’s thesis submitted by the student Iman Younis Salih Ahmad, entitled:

“The Use of Artificial Intelligence Techniques in Revenue Recognition for Construction Companies.”

The study aimed to analyze the role of artificial intelligence techniques in improving the process of revenue recognition in construction companies, by shedding light on modern intelligent tools such as machine learning, predictive models, and big data analytics, thereby contributing to enhancing the efficiency and accuracy of accounting operations.

The study reached a number of conclusions, the most important of which was that integrating artificial intelligence into accounting systems of construction companies improves the quality of revenue recognition and helps reduce accounting risks, especially within a complex and rapidly changing construction environment.

The discussion committee consisted of: Prof. Sinan Zuhair Mohammed Jameel – College of Administration and Economics / University of Mosul –as aChairman, Asst. Prof. Adel Subhi Al-Basha – College of Administration and Economics / Al-Turath University –as aMember, Asst. Prof. Ali Mal Allah Abdullah – College of Administration and Economics / University of Mosul as a Member and Prof. Waheed Mahmoud Al-Ibrahimi – College of Administration and Economics / University of Mosul as a Member and Supervisor.