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استعمال تقنيتي التكلفة المستهدفة وادارة الجودة الشاملة لتحقيق الميزة التنافسية : بالتطبيق في الشركة العامة لصناعة البطاريات == The Utilization of the target costing and Total Quality Management (TQM) Techniques to attainment of the competitive advantage - By Implementation in the General Company for Batteries Industr

Author name: مهند مجيد طالب

Supervisor name: انتصار عباس حمادي الدليمي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

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محاسبة التكاليف الرشيقة ودورها في تقويم الاداء : انموذج مقترح == Lean cost Accounting And Its Role On Performance Evaluation : A Suggestive Model

Author name: مقداد احمد نوري النعيمي

Supervisor name: رياض حمزة البكري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

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التكلفة الفرصية ودورها في محاسبة المسؤولية : دراسة في شركة الوسام لمنتوجات الالبان والمواد الغذائية == OPPORTUNITY COST AND ITS ROLE IN RESPONSIBILITY ACCOUNTING STUDY IN ALWISAM COMPANY FOR DAIRY PRODUCTS AND FOOD STUFFS

Author name: محمد وفي عباس الشمري

Supervisor name: نصيف جاسم الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

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ادوات تكنولوجيا المعلومات ودورها في التعليم المحاسبي : دراسة تطبيقية في الجامعات والمعاهد الفنية في اقليم كوردستان العراق == Tools of information technology and their roles in accounting education “A practical study of universities and technical institutes in Iraqi Kurdistan region”

Author name: لقمان محمد سعيد

Supervisor name: ابراهيم محمد علي طاهر الجزراوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

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قياس مخاطر الائتمان المصرفي والافصاح المحاسبي عن التعثر المالي في المصارف العراقية == Measurement of Bank Credit Risks and Accounting Disclosure for financial Distress in Iraqi Banks

Author name: فداء عدنان عبيد

Supervisor name: نصيف جاسم محمد علي الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

العلاقة بين التدقيق الداخلي وبيئة الوحدة الاقتصادية : دراسة تطبيقية في البنك المركزي العراقي == The Relationship between Internal Auditing and the Economic Unit Environment An applied Study in Central Bank of Iraq

Author name: فاطمة صالح مهدي الغربان

Supervisor name: فاطمة صالح مهدي الغربان

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

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مدى التوافق بين سوق العمل ومناهج التعليم المحاسبي

Author name: فاروق سلمان شفيق

Supervisor name: عبد الفتاح امين حسن

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

اطار مقترح للحد من استخدام مرونة المعايير المحاسبية الدولية في ممارسات ادارة الارباح == Proposed Framework to limit the use of flexibility in international accounting standards in Earnings management Practices

Author name: عماد محمد كندوري

Supervisor name: عامر محمد سلمان الجنابي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

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تقويم اداء الوحدات الاقتصادية في ظل متغيرات بيئة الاعمال المعاصرة بالتطبيق في الشركة العامة للصناعات الكهربائية == Evaluation Performance of the Economics Units under THE variables of contemporary Business environment A Practical in Company of Electric Industry

Author name: عبد خلف عبد الجنابي

Supervisor name: نصيف جاسم الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

اطار مقترح لتطوير النظام المحاسبي الحكومي في العراق على وفق لنظام الاتحادي == A proposed framework for the development of the governmental accounting system in Iraq, according to the federal system

Author name: عبد الهادي سلمان صالح الحسيني

Supervisor name: ابراهيم محمد علي طاهر الجزراوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

صياغة انموذج للابلاغ المالي عن الاصول غير الملموسة : بالتطبيق على عينة من الشركات المساهمة المدرجة في سوق العراق للاوراق المالية == Formulating financial reporting model for intangible assets In implementation on corporations listed at Iraq stock exchange

Author name: عبد الرضا حسن سعود جابر

Supervisor name: بشرى نجم عبد الله المشهداني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

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تكامل المحاسبة الادارية مع متطلبات المحاسبة المالية للابلاغ عن الاصول غير الملموسة المكونة داخليا == Integration of Management Accounting with the requirement of Financial Accounting to reporting on Internally Generated Intangibles Assets

Author name: عبد الحسين توفيق شبلي السعد

Supervisor name: عباس حميد يحيى التميمي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: The emergence of techniques of management accounting strategy may make way for Management Accountants of that changes the focus of management and control of production processes to strategic issues, and review recent and ongoing and impartial international accounting standards, particularly Standard No. 38 - intangible assets, has revealed that some of these standards have not benefited greatly from the techniques of management accounting and private technology LCC, and for the reporting of intangible assets, consisting internally, but in order to achieve better reporting should focus on the integration between financial accounting and management accounting, and that the essence of this integration is that each of the financial accounting and management accounting for each development sector, and the direction of increased research on a particular perspective. The Financial Accounting has moved from the accounting historical cost for the purposes of calculating the profit and determine the financial position to fair value accounting for the purposes of evaluation and decision - making, through disclosures conducted by economic unit for the fair value of certain items of financial statements. Either management accounting has shifted from planning and control short - term to planning and control strategies. Therefore, this study comes to shed light on the importance of integration between the major fields of Accounting (financial and management), and the reflection that in a positive way at the financial reporting process and the quality of the information reported. This study has reached a set of conclusions of the most important : 1 - The activity in the light of the knowledge economy and the rapid developments in technology, accounting for factors put pressure on the economic units in the face of these changes so that the capacity of these units to stay in the business world but is directly related to the wisdom of the extent and speed of interaction with these changes.2 - Can not be that financial accounting is far from technologies adopted by the management accounting, so the application of certain technical before the economic unit must be in coordination with the financial accounting system, otherwise there will be negative repercussions affecting the objectivity of information provided.3 - The accounting treatment for intangible assets do not include at only a small percentage of the market value of the units that have the first concrete is based on knowledge. It was the most important recommendations that emerged from the study are summarized as follows : 1 - The capitalization of R & D expenditure always reflect the real value of economic unity, especially if we consider that IAS 38 is the entrance to the capitalization of these expenses, and that this measure does not conflict with the principles of accounting.2 - Calling the Iraqi professional organizations existing to issue a standard for intangible assets takes into account the privacy of the Iraqi environment, and at the same time does not conflict with the international standard 38.3 - Periodical review the consolidated accounting system applied to industrial companies in Iraq, so that the system keep pace with rapid developments.

الابلاغ المالي عن المشتقات المالية للتحوط من مخاطر السوق على وفق المعايير المحاسبية الدولية : انموذج مقترح للمصارف العراقية == The Financial Reporting for Financial Derivatives to Hedge Market Risk According to The International Accounting Standards : A Suggested Model for Iraqi Banks

Author name: عباس فاضل عبد الامير العكيلي

Supervisor name: علي حسين علي الدوغجي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

اثر نظرية الوكالة في التطبيقات المحاسبية والحوكمة في الشركات المملوكة للدولة : دراسة ميدانية في عينة من الشركات العراقية == Impact of Agency Theory on Accounting Applications and Corporate Governance in State - owned Enterprises : Field Study in A Sample of Iraqi Enterprises

Author name: عباس حميد يحيى التميمي

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

مرونة المعايير المحاسبية ودورها في الاستعمال المضلل للوحدات ذات الاغراض الخاصة

Author name: عادل صبحي عبد القادر الباشا

Supervisor name: علي حسين علي الدوغجي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دور مراقب الحسابات في الابلاغ عن احتمالات فشل الشركات المساهمة العراقية وانعكاسه على جودة الاداء المهني : انموذج مقترح == The Role of Auditor in Reporting about probabilities of failing Iraqi Corporations and its reflection on professional performance Quality - A Suggestive Model

Author name: ضمياء محمد جواد الشذر الامارة

Supervisor name: بشرى نجم عبد الله المشهداني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

اطار مقترح للمحاسبة القضائية ودورها في اكتشاف عمليات الاحتيال المالي

Author name: صلاح هادي محمد الخالدي

Supervisor name: نصيف جاسم الجبوري | محمود خليل المعموري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دور المدقق في تقدير مخاطر التدقيق في ظل استعمال تقنية المعلومات بالتطبيق على مصرف الائتمان العراقي == The Role of Auditor in Assessing Audit Risks With the Use of Information Technology

Author name: سهاد صبيح فرج

Supervisor name: علي حسين علي الدوغجي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: The dissertation aims at studying and analyzing audit risks that influence the auditor’s responsibility when performing his auditory functions in an environment that relies on the information technology in performing the operating activities.The research has been based on a hypothesis which tells that the responsibility shouldered by the auditor requires that he defines the assessments of the audit risks in this environment.The researcher performs the applied part of the study in a private joint stock corporation. This part of the study is based on the analysis of the information technology risks and the assessment of the audit risks. This is done by means of an information survey gathering about the activities of the bank understudy. In addition to the procedures, instructions used by the bank to handle its transactions, an inquiry form prepared by the researcher about the applications of the information technology in the bank, and interviewing members of the staff of the information systems and internal control departments.The researcher arrives at a number of conclusions, the most important of which are : 1. From the perspective of the auditor, the controls of information technology systems are vital when they succeed in maintaining information integration with security of data they handle. The acquisition of reliable and proper information requires the availability of sundry varieties of controls that are performed to check theaccuracy and completeness of the transactions and their related authorization.2. There are a number of risks which are related to the reliance on the information technology. The most important among these risks are the risk of poor protection of hardware and software, the risk of weakening the ability of audit trail, the increase in the risk of structured errors vis - à - vis the risk of random errors, the risk of unauthorized access to main files and other records stored in an electronic format, and the increase in the risks of stealing the assets in the absence of suitable segregation and distribution of duties in an information technology environment.3. The absence of any clear - cut difference in the concept of the audit risks in manual and electronic processing alike.4. The fixity of the overall aim of auditing or its domain in the information technology environment. The purpose of auditing is still confined to obtaining a reasonable assertion of whether the financial statements are free from material misstatement so that the auditor will be able to state whether the preparation of these statements are consistent with the financial reporting being applied. The change in the creation, processing, and storage of data and financial information will surely influence adopted auditing procedures.The dissertation puts forward a number of recommendations, the most important of which are : 1. Assessing the information technology risks and the unauthorized access risks to the data and statements, the employment of more developed technologies in handling the bank activities and its control,in addition to assessing the risks of failure or breaking down of the information technology system.2. The auditor should exert more effort in the field of decreasing the auditing risks under the information technology system by means of using auditing methods that are consistent with the information technology of the economic entities.3. Developing an approach that is based on the analysis of the economic entity environment, defining the information technology risks, distributing it on internal control components, its analysis and assessment with the help of the model of information technology risks matrix, and the employment of auditing risks - related mathematical model to define the levels of auditing risks

الافصاح عن المعلومات المحاسبية ودورها في حوكمة الشركات والياتها الداخلية : دراسة ميدانية في عينة من الشركات المساهمة المدرجة في سوق العراق للاوراق المالية == Disclosure of Accounting Information and it's Role in Corporate Governance and Internal Mechanism An Applied Study In a sample of corporation listed in Iraq Securities Exchange

Author name: بشرى فاضل خضير

Supervisor name: ابراهيم محمد علي طاهر الجزراوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

الابلاغ المالي لسلسلة تجهيز تقارير الشركات العراقية باستخدام XBRL == Financial Reporting for the IRAQI Corporate Reporting Supply Chain by using XBRL

Author name: انوار عباس هادي الهنداوي

Supervisor name: عامر محمد سلمان الجنابي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

استخدام نظام المعلومات المحاسبية وفقا للمنهج المحاسبي الشرعي في صندوق الزكاة لمحافظة نينوى == The Use of Accounting Information System According to the Legal Accounting Approach In the Zakat Fund In Nineveh Government

Author name: هشام عمر حمودي عبد

Supervisor name: قاسم محسن ابراهيم الحبيطي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Al Mosul - Faculty Of Administration And Economics

Language: Arabic

University location: Mosul

First pages:

معايير المحاسبة الحكومية في الاسلام : محاولة لتصديق معايير المحاسبة الحكومية المعاصرة وفقا للنظام الاقتصادي الاسلامي == GOVERNMENTAL ACCOUNTING STANDARDS IN ISLAM AN ATTEMPT TO AUTHENTICATION THE CONTEMPORARY GOVERNMENTAL ACCOUNTING STANDARDS ACCORDING TO ISLAMIC ECONOMIC SYSTEM

Author name: امال عبد الحسين

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Basrah

First pages:

اثر الاطار الثقافي في نظام الابلاغ المالي : العراق حالة دراسية == The Effect Of Cultural Framework In Financial Reporting System - Iraq As Case Study

Author name: معاوية كريم شاكر العاني

Supervisor name: كريمة علي كاظم الجوهر

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

القياس والافصاح عن الادوات المالية المشتقة في القوائم المالية : دراسة نظرية في مصرف بغداد == Derivatives Financial Instruments Measurment and Disclosure in the Financial Statement Theoretical Study in Baghdad Bank

Author name: حسين هادي حسين عنيزه

Supervisor name: نجيب سليمان بطرس

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دراسة احصائية لمقياس التنمية البشرية HDI مع تطبيق عملي == statistical study for Human Developmend Index (HDI) With Application

Author name: افراح يحيى محمد الرزامي

Supervisor name: عصام حسين خضر البياتي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: Mustansiriyah University - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages: