, The Department of Financial and Banking Sciences at the College of Administration and Economics, University of Mosul, discussed on Sunday, September 6, 2026 the Master’s thesis titled “Analysis of the Role of Smart Public Spending in Achieving Effective Development: A Study of a Selected Group of Countries with Reference to Iraq,” presented by student Enas Nabil Hazim Jirjees Al-Dulaimi, in the Hall of the Department of Economics

​The study aimed to establish the theoretical foundations of smart public spending and effective development, analyze the nature of the relationship between them, as well as test the impact of smart public spending variables on achieving effective development and measure their reflection on economic performance efficiency.

​The study concluded with several findings, most notably the existence of a positive and statistically significant impact of smart public spending variables on raising labor productivity efficiency. The capital model results also showed that allocating public expenditures smartly contributes to increasing returns and output generated per unit of invested capital, in addition to reducing waste and enhancing resource utilization efficiency.

​The examination committee consisted of: Professor Dr. Khalaf Muhammad Hamad – College of Administration and Economics / Tikrit University – Chairman, Assistant Professor Dr. Uday Salim Ali – College of Administration and Economics / University of Mosul – Member, Assistant Professor Dr. Harith Ghazi Dhannoon – College of Administration and Economics / University of Mosul – Member, Assistant Professor Mr. Muhammad Dhannoon Muhammad – College of Administration and Economics / University of Mosul – Member and Supervisor.