The Department of Accounting at the College of Administration and Economics, University of Mosul, organized on Monday, May 4, 2026, a specialized scientific workshop entitled:

“Predictive Accounting Instead of Historical Accounting: The End of Historical Cost from Past Recording to AI-Based Predictive Measurement”

The workshop was held at 1:00 PM in Laboratory No. (1) of the department.

The workshop was delivered by Professor Dr. Sinan Zuhair Mohammed Jameel, Dean of the College of Administration and Economics. It addressed the concept of historical accounting and its associated reporting practices, along with the limitations of its traditional use. It also provided a scientific comparison with predictive accounting, which relies on artificial intelligence technologies and data analysis for forecasting and decision-making.

The workshop further discussed the role of artificial intelligence technologies in transforming accounting thought and practice, shifting from recording past financial events to building predictive models that support planning and future efficiency.

The workshop was attended by a number of faculty members from the Department of Accounting and included scientific discussions on the prospects of digital transformation in the accounting profession and the future of modern accounting systems in light of rapid technological advancements.

This workshop comes as part of the efforts of the College of Administration and Economics / University of Mosul to support modern scientific trends and keep pace with knowledge developments in the fields of accounting and artificial intelligence.