{"id":48909,"date":"2025-08-19T15:46:48","date_gmt":"2025-08-19T15:46:48","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=48909"},"modified":"2025-08-19T15:51:25","modified_gmt":"2025-08-19T15:51:25","slug":"artificial-intelligence-reshapes-financial-accounting-a-masters-thesis-at-the-department-of-accounting-college-of-administration-and-economics-university-of-mosul-on-tues","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2025\/08\/19\/artificial-intelligence-reshapes-financial-accounting-a-masters-thesis-at-the-department-of-accounting-college-of-administration-and-economics-university-of-mosul-on-tues\/","title":{"rendered":"Artificial Intelligence Reshapes Financial Accounting\u2026 A Master\u2019s Thesis at the Department of Accounting \u2013 College of Administration and Economics, University of Mosul on Tuesday, August 19, 2025"},"content":{"rendered":"

The Department of Accounting at the College of Administration and Economics \u2013 University of Mosul held a discussion of the master\u2019s thesis submitted by Asmaa Zaki Hussein Al-Tai, titled:
\n\u201cThe Impact of Using Artificial Intelligence on the Conceptual Framework of Financial Accounting \u2013 A Study of Accounting Academics\u2019 Opinions\u201d, in Discussion Hall No. (1).<\/p>\n

The study focused on providing an in-depth analysis of the conceptual framework of financial accounting by reviewing the fundamental accounting assumptions and principles, as well as the qualitative characteristics of financial information, in light of the rapidly evolving environmental and technological transformations\u2014particularly the integration of artificial intelligence into the field of accounting.<\/p>\n

The researcher clarified that artificial intelligence is no longer merely an external influence but has become a structural factor that necessitates reconsidering several traditional accounting conventions and procedures. The thesis also examined the impact of artificial intelligence on financial statements, their objectives, and elements, as well as its implications for core assumptions and principles such as the revenue recognition principle, the disclosure principle, and the going concern assumption.<\/p>\n

The findings concluded that integrating artificial intelligence into accounting can enhance the accuracy and reliability of financial information. However, it also poses a challenge to international professional organizations such as the IASB and FASB, which must update and adapt certain standards to the digital work environment while preserving the essence of fundamental accounting principles.<\/p>\n

Part of the discussion was attended by the Assistant Dean for Academic Affairs and the Assistant Dean for Administrative and Financial Affairs.<\/p>\n

The discussion committee consisted of: Prof. Dr. Jirjis Mustafa Khidr \u2013 College of Administration and Economics \/ University of\u00a0 Salahaddin \u2013 Chair Assist. Prof. Dr. Kubra Mohammed Taher \u2013 College of Administration and Economics \/ University of Mosul \u2013 Member Assist. Prof. Dr. Ali Mal Allah Abdullah \u2013 College of Administration and Economics \/ University of Mosul \u2013 Member Prof. Dr. Sinan Zuhair Mohammed Jameel \u2013 College of Administration and Economics \/ University of Mosul \u2013 Member and Supervisor.<\/p>\n

This study is aligned with Sustainable Development Goal 9 (Industry, Innovation, and Infrastructure) by emphasizing the importance of integrating technological innovation\u2014particularly artificial intelligence\u2014into the development of financial and accounting systems to enhance transparency and efficiency in resource management.<\/p>\n

\"\" \"\" \"\" \"\" \"\" \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

The Department of Accounting at the College of Administration and Economics \u2013 University of Mosul held a discussion of the master\u2019s thesis submitted by Asmaa Zaki Hussein Al-Tai, titled: \u201cThe Impact of Using Artificial Intelligence on the Conceptual Framework of Financial Accounting \u2013 A Study of Accounting Academics\u2019 Opinions\u201d, in Discussion Hall No. (1). The study focused on providing an in-depth analysis of the conceptual framework of financial accounting by reviewing the fundamental accounting assumptions and principles, as well as the qualitative characteristics of financial information, in light of the rapidly evolving environmental and technological transformations\u2014particularly the integration of artificial intelligence [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":48916,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-48909","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions"],"_links":{"self":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/48909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/users\/62"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=48909"}],"version-history":[{"count":3,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/48909\/revisions"}],"predecessor-version":[{"id":48919,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/48909\/revisions\/48919"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/48916"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=48909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=48909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=48909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}