{"id":51424,"date":"2026-02-15T18:10:59","date_gmt":"2026-02-15T18:10:59","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=51424"},"modified":"2026-02-15T18:10:59","modified_gmt":"2026-02-15T18:10:59","slug":"the-accounting-department-college-of-administration-and-economics-at-university-of-mosul-discusses-a-higher-diploma-thesis-on-the-impact-of-the-balanced-scorecard-in-improving-the-investment","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/02\/15\/the-accounting-department-college-of-administration-and-economics-at-university-of-mosul-discusses-a-higher-diploma-thesis-on-the-impact-of-the-balanced-scorecard-in-improving-the-investment\/","title":{"rendered":"The Accounting Department \u2013 College of Administration and Economics at University of Mosul Discusses a Higher Diploma Thesis on the Impact of the Balanced Scorecard in Improving the Investment Budget"},"content":{"rendered":"<p>The College of Administration and Economics at the University of Mosul, represented by the Accounting Department, witnessed on Sunday, 15 February 2026, the defense of a Higher Diploma thesis entitled:<br \/>\n\u201cThe Impact of the Balanced Scorecard on Improving the Investment Budget in Public Sector Units\u201d<br \/>\nThe thesis was submitted by the student Musab Talat Ibrahim and defended in the Accounting Department laboratory at the college deanship.<br \/>\nThe study aimed to demonstrate that applying the Balanced Scorecard enhances planning, monitoring, and control mechanisms, and contributes to reducing deviations in the implementation of investment projects. It also supports more accurate investment decision-making aligned with governmental objectives.<br \/>\nThe study reached several conclusions, most notably the necessity of adopting the Balanced Scorecard as an integrated administrative system due to its effective role in improving the efficiency of the investment budget and strengthening financial and administrative transparency and control, in line with sustainable development requirements in public sector units.<br \/>\nThe examination committee consisted of:<br \/>\nAssistant Professor Dr. Ali Hazem Younis \u2013 College of Administration and Economics \/ University of Mosul as a chair,\u00a0 Assistant Professor Dr. Muthanna Falih Badr \u2013 College of Administration and Economics \/ University of Mosul as a member,<br \/>\nAssistant Professor Dr. Salem Khalil Khalid\u2013 College of Administration and Economics \/ University of Mosul aa a member and\u00a0 Assistant Professor Ms. Intisar Saber Nouri \u2013 College of Administration and Economics \/ University of Mosul as a member and supervisor.<\/p>\n<p><img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-51425\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0016-300x203.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0016-300x203.jpg\" alt=\"\" width=\"300\" height=\"203\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27203%27%20viewBox%3D%270%200%20300%20203%27%3E%3Crect%20width%3D%27300%27%20height%3D%27203%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0016-200x135.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0016-300x203.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0016-400x271.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0016-600x406.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0016-768x520.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0016-800x542.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0016-1024x694.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0016.jpg 1150w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-51426\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0018-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-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\/2026\/02\/IMG-20260215-WA0018-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0018-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0018-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0018-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0018-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0018-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0018-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0018-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/02\/IMG-20260215-WA0018.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The College of Administration and Economics at the University of Mosul, represented by the Accounting Department, witnessed on Sunday, 15 February 2026, the defense of a Higher Diploma thesis entitled: \u201cThe Impact of the Balanced Scorecard on Improving the Investment Budget in Public Sector Units\u201d The thesis was submitted by the student Musab Talat Ibrahim and defended in the Accounting Department laboratory at the college deanship. The study aimed to demonstrate that applying the Balanced Scorecard enhances planning, monitoring, and control mechanisms, and contributes to reducing deviations in the implementation of investment projects. It also supports more accurate investment decision-making aligned <a href=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/02\/15\/the-accounting-department-college-of-administration-and-economics-at-university-of-mosul-discusses-a-higher-diploma-thesis-on-the-impact-of-the-balanced-scorecard-in-improving-the-investment\/\"> [Read More]<\/a><\/p>\n","protected":false},"author":62,"featured_media":51427,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-51424","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\/51424","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=51424"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51424\/revisions"}],"predecessor-version":[{"id":51428,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51424\/revisions\/51428"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/51427"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=51424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=51424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=51424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}