{"id":54067,"date":"2026-07-02T20:29:29","date_gmt":"2026-07-02T20:29:29","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=54067"},"modified":"2026-07-02T20:29:29","modified_gmt":"2026-07-02T20:29:29","slug":"department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-doctoral-dissertation-on-water-resources-accounting-in-the-iraqi-environment","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/07\/02\/department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-doctoral-dissertation-on-water-resources-accounting-in-the-iraqi-environment\/","title":{"rendered":"Department of Accounting at the College of Administration and Economics, University of Mosul, Discusses a Doctoral Dissertation on Water Resources Accounting in the Iraqi Environment"},"content":{"rendered":"<p dir=\"ltr\">The College of Administration and Economics at the University of Mosul \/ Department of Accounting discussed, on Thursday, July 2, 2026, the doctoral dissertation titled: &#8220;A Proposed Framework for Water Resources Accounting in the Iraqi Environment under the Government Finance Statistics Manual (GFSM),&#8221; submitted by the student Waadallah Maan Waadallah Al-Maadidi, in Discussion Hall No. (2).<\/p>\n<p dir=\"ltr\">\u200bThe study aimed to establish an integrated accounting framework for water resources accounting in the Iraqi environment that complies with the Government Finance Statistics Manual (GFSM). This framework is based on objectives, elements, qualitative characteristics, along with accounting assumptions and principles, thereby contributing to the development of mechanisms for handling fresh water resources and enhancing their management efficiency.<\/p>\n<p dir=\"ltr\">The study succeeded in developing a six-pillar framework specifically designed for the Iraqi environment, which includes objectives, elements, and qualitative characteristics that ensure information quality, as well as assumptions, principles, and constraints that enhance practical application. The proposed framework received acceptance from specialists according to the study&#8217;s findings.<\/p>\n<p dir=\"ltr\">The discussion committee consisted of: Professor Dr. Ziad Hashem Yahya Al-Sakka \u2013 College of Administration and Economics \/ University of Mosul as a chairman,\u00a0 Professor Dr. Luqman Muhammad Ayoub Al-Dabbagh \u2013 College of Administration and Economics \/ University of Mosul as a member,\u00a0 Professor Dr. Ali Mal Allah Abdullah \u2013 College of Administration and Economics \/ University of Mosul as a member,\u00a0 Assistant Professor Dr. Bilal Amjad Muhammad \u2013 College of Administration and Economics \/ Al-Hamdaniya University\u00a0 as member,\u00a0 Assistant Professor Dr. Taha Ahmed Hassan \u2013 College of Administration and Economics \/ University of Mosul as a member, and Professor Dr. Sinan Zuhair Muhammad Jamil \u2013 College of Administration and Economics \/ University of Mosul as a member and supervisor.<\/p>\n<p dir=\"ltr\"><img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-54068\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0007-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0007-300x200.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\/07\/IMG-20260702-WA0007-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0007-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0007-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0007-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0007-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0007-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0007-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0007-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0007.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-54069\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0008-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0008-300x200.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\/07\/IMG-20260702-WA0008-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0008-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0008-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0008-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0008-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0008-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0008-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0008-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0008.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-54070\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0009-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0009-300x200.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\/07\/IMG-20260702-WA0009-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0009-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0009-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0009-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0009-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0009-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0009-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0009-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0009.jpg 1280w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-54071\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0005-2-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0005-2-300x200.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\/07\/IMG-20260702-WA0005-2-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0005-2-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0005-2-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0005-2-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0005-2-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0005-2-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0005-2-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0005-2-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/07\/IMG-20260702-WA0005-2.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 \/ Department of Accounting discussed, on Thursday, July 2, 2026, the doctoral dissertation titled: &#8220;A Proposed Framework for Water Resources Accounting in the Iraqi Environment under the Government Finance Statistics Manual (GFSM),&#8221; submitted by the student Waadallah Maan Waadallah Al-Maadidi, in Discussion Hall No. (2). \u200bThe study aimed to establish an integrated accounting framework for water resources accounting in the Iraqi environment that complies with the Government Finance Statistics Manual (GFSM). This framework is based on objectives, elements, qualitative characteristics, along with accounting assumptions and principles, thereby contributing to the <a href=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/07\/02\/department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-a-doctoral-dissertation-on-water-resources-accounting-in-the-iraqi-environment\/\"> [Read More]<\/a><\/p>\n","protected":false},"author":17,"featured_media":54072,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-54067","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\/54067","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=54067"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/54067\/revisions"}],"predecessor-version":[{"id":54073,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/54067\/revisions\/54073"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/54072"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=54067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=54067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=54067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}