{"id":49756,"date":"2025-10-14T15:45:01","date_gmt":"2025-10-14T15:45:01","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=49756"},"modified":"2025-10-14T15:45:01","modified_gmt":"2025-10-14T15:45:01","slug":"masters-thesis-examines-the-impact-of-accountants-professional-competence-and-leadership-strategic-thinking-on-the-adoption-of-integrated-reporting-department-of-accounting","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2025\/10\/14\/masters-thesis-examines-the-impact-of-accountants-professional-competence-and-leadership-strategic-thinking-on-the-adoption-of-integrated-reporting-department-of-accounting\/","title":{"rendered":"Master\u2019s Thesis Examines the Impact of Accountants\u2019 Professional Competence and Leadership Strategic Thinking on the Adoption of Integrated Reporting \u2013 Department of Accounting, College of Administration and Economics, University of Mosul"},"content":{"rendered":"<p>The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed on Tuesday, October 14, 2025, the master\u2019s thesis submitted by the student Osama Faisal Fakhri Al-Khashab, entitled:<\/p>\n<p>\u201cThe Impact of Accountants\u2019 Professional Competence and the Dimensions of Leadership Strategic Thinking on the Extent of Adoption of Integrated Reporting.\u201d<br \/>\nThe discussion took place in Discussion Hall No. (2).<\/p>\n<p>The study aimed to analyze the role of accountants\u2019 professional competence and leadership strategic thinking in supporting Iraqi banks\u2019 orientation toward adopting integrated reporting, as one of the modern approaches to comprehensive financial disclosure.<\/p>\n<p>The findings revealed that combining professional competence with visionary strategic leadership effectively contributes to enhancing the quality of financial reports and improving transparency and disclosure, which in turn strengthens investor confidence and supports institutional performance sustainability.<\/p>\n<p>The discussion committee consisted of: Prof. Dr. Alaa Abdulwahid Thanoon \u2013 College of Administration and Economics \/ University of Mosul as a chair of the discussion, Asst. Prof. Dr. Younis Abdulkarim Ahmed \u2013 College of Administration and Economics \/ University of Duhok as a member, Asst. Prof. Dr. Abdulwahid Ghazi Mohammed \u2013 College of Administration and Economics \/ University of Mosul as a member and Prof. Dr. Luqman Mohammed Ayoub \u2013 College of Administration and Economics \/ University of Mosul as a member and supervisr.<\/p>\n<p><img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-49757\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0016-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0016-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0016-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0016-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0016-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0016-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0016-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0016-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0016-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0016-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0016.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-49758\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0017-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0017-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0017-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0017-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0017-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0017-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0017-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0017-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0017-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0017-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0017.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-49759\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0018-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0018-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0018-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0018-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0018-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0018-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0018-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0018-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0018-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0018-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0018.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-49760\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0019-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0019-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0019-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0019-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0019-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0019-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0019-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0019-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0019-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0019-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2025\/10\/IMG-20251014-WA0019.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed on Tuesday, October 14, 2025, the master\u2019s thesis submitted by the student Osama Faisal Fakhri Al-Khashab, entitled: \u201cThe Impact of Accountants\u2019 Professional Competence and the Dimensions of Leadership Strategic Thinking on the Extent of Adoption of Integrated Reporting.\u201d The discussion took place in Discussion Hall No. (2). The study aimed to analyze the role of accountants\u2019 professional competence and leadership strategic thinking in supporting Iraqi banks\u2019 orientation toward adopting integrated reporting, as one of the modern approaches to comprehensive financial disclosure. The findings revealed that combining <a href=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2025\/10\/14\/masters-thesis-examines-the-impact-of-accountants-professional-competence-and-leadership-strategic-thinking-on-the-adoption-of-integrated-reporting-department-of-accounting\/\"> [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":49761,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-49756","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\/49756","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=49756"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/49756\/revisions"}],"predecessor-version":[{"id":49762,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/49756\/revisions\/49762"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/49761"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=49756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=49756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=49756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}