{"id":52730,"date":"2026-05-10T18:52:34","date_gmt":"2026-05-10T18:52:34","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=52730"},"modified":"2026-05-10T18:52:34","modified_gmt":"2026-05-10T18:52:34","slug":"the-department-of-accounting-at-the-university-of-mosul-discusses-masters-thesis-on-public-sector-governance-and-ipsas-reporting","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/05\/10\/the-department-of-accounting-at-the-university-of-mosul-discusses-masters-thesis-on-public-sector-governance-and-ipsas-reporting\/","title":{"rendered":"The Department of Accounting at the University of Mosul Discusses Master’s Thesis on Public Sector Governance and IPSAS Reporting"},"content":{"rendered":"

The Department of Accounting at the College of Administration and Economics, University of Mosul, held on Sunday, May 10, 2026 a public defense in Discussion Hall No. 1 for the Master\u2019s thesis titled:<\/p>\n

“The Role of Public Sector Governance in Enhancing Financial Reporting in Accordance with IPSASs”<\/b> Submitted by the student: Naji Hajji Elas Haider.<\/b><\/p>\n

\u200bThe study aimed to analyze the role of public sector governance in enhancing financial reporting within government units according to the International Public Sector Accounting Standards (IPSASs)<\/b>. Furthermore, it sought to re-prepare and present government financial statements based on actual data while analyzing the resulting discrepancies, thereby contributing to the development of transparency and financial accountability.<\/p>\n

\u200bThe results of the study demonstrated that adopting IPSASs<\/b> has brought about a fundamental transformation in the government accounting system. This transition shifts the focus from expenditure control based on the modified cash basis<\/b> to presenting the financial position according to the accrual basis<\/b>. This shift strengthens governance principles, solidifies transparency in financial data presentation, and provides a more accurate representation of the financial status of government units.<\/p>\n

\u200bThe discussion committee consisted of the following esteemed members: \u200bAssistant Professor Dr. Ali Malallah Abdullah<\/b> \u2013 University of Mosul \/ College of Administration and Economics (Chair<\/b>).\u200bAssistant Professor Dr. Safwan Qusay Abdulhalim<\/b> \u2013 University of Baghdad \/ College of Administration and Economics (Member<\/b>). Lecturer Dr. Hassan Saleh Yousef<\/b> \u2013 University of Mosul \/ College of Administration and Economics (Member<\/b>). Assistant Professor Dr. Kubra Mohammed Taher<\/b> \u2013 University of Mosul \/ College of Administration and Economics (Member and Supervisor<\/b>).<\/p>\n

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

The Department of Accounting at the College of Administration and Economics, University of Mosul, held on Sunday, May 10, 2026 a public defense in Discussion Hall No. 1 for the Master\u2019s thesis titled: “The Role of Public Sector Governance in Enhancing Financial Reporting in Accordance with IPSASs” Submitted by the student: Naji Hajji Elas Haider. \u200bThe study aimed to analyze the role of public sector governance in enhancing financial reporting within government units according to the International Public Sector Accounting Standards (IPSASs). Furthermore, it sought to re-prepare and present government financial statements based on actual data while analyzing the resulting discrepancies, [Read More]<\/a><\/p>\n","protected":false},"author":17,"featured_media":52734,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-52730","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\/52730","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\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=52730"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/52730\/revisions"}],"predecessor-version":[{"id":52735,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/52730\/revisions\/52735"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/52734"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=52730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=52730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=52730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}